Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-52-3
Imposition of provider assessment â Outpatient health care facility. [Contingent repeal â See notes following § 44-52-1.]
# (a)
For purposes of this section, an âoutpatient health care facilityâ means a person or governmental unit which is licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a free-standing emergency care facility, or which is licensed in accordance with chapter 16.2 of title 23 to establish, maintain and operate a clinical laboratory.
# (b)
A provider assessment is imposed upon the gross patient revenue received by every outpatient health care facility in each month at a rate of one and one-half percent (1.50%). Every provider shall pay the monthly provider assessment no later than the twenty-fifth (25th) day of each month following the month of receipt of gross patient revenue. This provider assessment is in addition to any other fees or assessments upon the outpatient facilities allowed or allowable by law.
Amendment history
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
Source: view the official text
In this chapter (14 sections)
- 44-52-1 · Short title. [Contingent repeal â See notes.]
- 44-52-2 · Definitions. [Contingent repeal â See notes following §…
- 44-52-3 · Imposition of provider assessment â Outpatient health care…
- 44-52-4 · Returns. [Contingent repeal â See notes following §…
- 44-52-5 · Set-off for delinquent provider assessment. [Contingent…
- 44-52-6 · Provider assessment on available information â Interest on…
- 44-52-7 · Claims for refund â Hearing upon denial. [Contingent repeal…
- 44-52-8 · Hearing by tax administrator on application. [Contingent…
- 44-52-9 · Appeals. [Contingent repeal â See notes following §…
- 44-52-10 · Provider records. [Contingent repeal â See notes following…
- 44-52-11 · Method of payment and deposit of provider assessment.…
- 44-52-12 · Rules and regulations. [Contingent repeal â See notes…
- 44-52-13 · Release of provider assessment information. [Contingent…
- 44-52-14 · Severability. [Contingent repeal â See notes following §…