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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-64-2

Definitions

Official textwebserver.rilegislature.govlast amended

The following words and phrases as used in this chapter have the following meaning:

# (1)

“Administrator” means the tax administrator within the department of revenue.

# (2)

“Gross patient revenue” means the gross amount received on a cash basis by the provider from all patient care and other gross operating income. However, charitable contributions, fund raising proceeds, and endowment support shall not be considered “gross patient revenue.”

# (3)

“Net patient services revenue” means the charges related to patient care services less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual allowances.

# (4)

“Person” means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.

# (5)

“Provider” means a licensed facility or operator, including a government facility or operator, subject to a surcharge under this chapter.

# (6)

“Surcharge” means the assessment that is imposed upon net patient revenue pursuant to this chapter.

Amendment history

History of Section. P.L. 2007, ch. 73, art. 11, § 2.

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In this chapter (13 sections)
  1. 44-64-1 · Short title
  2. 44-64-2 · Definitions
  3. 44-64-3 · Repealed
  4. 44-64-4 · Returns
  5. 44-64-5 · Set-off for delinquent payment of surcharge
  6. 44-64-6 · Surcharge on available information — Interest on…
  7. 44-64-7 · Claims for refund — Hearing upon denial
  8. 44-64-8 · Hearing by tax administrator on application
  9. 44-64-9 · Appeals
  10. 44-64-10 · Provider records
  11. 44-64-11 · Method of payment and deposit of surcharge
  12. 44-64-12 · Rules and regulations
  13. 44-64-13 · Severability
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