Terms Used In Maine Revised Statutes > Title 36 > Part 4 > Chapter 375 - Hospital Tax

• board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gross patient services revenue: means gross charges, excluding any grants, donations or research funding. See Maine Revised Statutes Title 36 Sec. 2881
• Hospital: means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board, and an organized medical staff, offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in the "Regulations for Licensure of General and Specialty Hospitals in the State of Maine" as amended; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. See Maine Revised Statutes Title 36 Sec. 2881
• Inpatient hospital services: means services that are furnished in a hospital by or under the direction of a physician or a dentist for the care and treatment of an inpatient. See Maine Revised Statutes Title 36 Sec. 2881
• Outpatient hospital services: means preventive, diagnostic, therapeutic, rehabilitative or palliative services provided in a hospital to an outpatient. See Maine Revised Statutes Title 36 Sec. 2881
• Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
• Publicly owned specialty hospital: means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Health and Human Services. See Maine Revised Statutes Title 36 Sec. 2881
• Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
• Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
• Tax year: means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal year 1999-00. See Maine Revised Statutes Title 36 Sec. 2881
• Taxable revenues: means gross patient services revenue. See Maine Revised Statutes Title 36 Sec. 2881
• Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72