§ 44-65-1 Short title
§ 44-65-2 Definitions
§ 44-65-3 Repealed
§ 44-65-4 Returns
§ 44-65-5 Set-off for delinquent payment of surcharge
§ 44-65-6 Surcharge on available information – Interest on delinquencies – Penalties – Collection powers
§ 44-65-7 Claims for refund – Hearing upon denial
§ 44-65-8 Hearing by tax administrator on application
§ 44-65-9 Appeals
§ 44-65-10 Provider records
§ 44-65-11 Method of payment and deposit of surcharge
§ 44-65-12 Rules and regulations
§ 44-65-13 Severability

Terms Used In Rhode Island General Laws > Chapter 44-65 - Imaging Services Surcharge

  • Administrator: means the tax administrator within the department of administration. See Rhode Island General Laws 44-65-2
  • 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 a provider from all income derived from the provision of imaging services to patients. See Rhode Island General Laws 44-65-2
  • Imaging services: means and includes all the professional and technical components of x-ray, ultrasound (including echocardiography), computed tomography (CT), magnetic resonance imaging (MRI), positron emission tomography (PET), positron emission tomography/computed tomography (PET/CT), general nuclear medicine, and bone densitometry procedures. See Rhode Island General Laws 44-65-2
  • 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 44-65-2
  • Provider: means any person who furnishes imaging services for the purposes of patient diagnosis, assessment or treatment, excluding any person licensed as a hospital or a rehabilitation hospital center or a not-for-profit organization ambulatory care facility, pursuant to the provisions of chapter 17 of Title 23 of the Rhode Island general laws, as amended or not performing more than two hundred (200) radiological procedures per month. See Rhode Island General Laws 44-65-2
  • Surcharge: means the assessment imposed upon net patient revenue pursuant to this chapter. See Rhode Island General Laws 44-65-2