§ 44-64-1 Short title
§ 44-64-2 Definitions
§ 44-64-3 Repealed
§ 44-64-4 Returns
§ 44-64-5 Set-off for delinquent payment of surcharge
§ 44-64-6 Surcharge on available information – Interest on delinquencies – Penalties – Collection powers
§ 44-64-7 Claims for refund – Hearing upon denial
§ 44-64-8 Hearing by tax administrator on application
§ 44-64-9 Appeals
§ 44-64-10 Provider records
§ 44-64-11 Method of payment and deposit of surcharge
§ 44-64-12 Rules and regulations
§ 44-64-13 Severability

Terms Used In Rhode Island General Laws > Chapter 44-64 - The Outpatient Health Care Facility Surcharge

  • Administrator: means the tax administrator within the department of revenue. See Rhode Island General Laws 44-64-2
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Gross patient revenue: means the gross amount received on a cash basis by the provider from all patient care and other gross operating income. See Rhode Island General Laws 44-64-2
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof. See Rhode Island General Laws 44-64-2
  • Provider: means a licensed facility or operator, including a government facility or operator, subject to a surcharge under this chapter. See Rhode Island General Laws 44-64-2
  • Surcharge: means the assessment that is imposed upon net patient revenue pursuant to this chapter. See Rhode Island General Laws 44-64-2