Chapter 211c. Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees
Section
12-263pDefinitions.12-263qTax on net revenue from provision of inpatient hospital services and outpatient hospital services.12-263rNursing home and intermediate care facility resident day user fees. Exemption request and approval.12-263sTax credits. Returns. Request for extension of time for payment. Penalties.12-263tExamination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.12-263uClaims for refunds.12-263vHearings and appeals.12-263wPowers related to inquiry, investigation or hearing.12-263xCollection of tax, penalty, interest or fee. State lien against real estate as security.12-263yProhibitions.12-263zSuperior court jurisdiction.12-263aaDetermination by the Centers for Medicare and Medicaid Services.12-263bb to12-263zz12-263bb to 12-263zz