145 chapters · 932 sections in this title.
36 M.R.S. § 2881 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 714, Pt. NN, §2 (NEW).] 1. Gross patient services revenue. "Gross patient services revenue" means gross charges, excluding any grants, donations or resea…
36 M.R.S. § 2882 Tax imposed
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For state fiscal year 2002-03, a tax is imposed against each hospital in the State. The tax is equal to .135% of gross patient services revenue for the tax year as identified on the hospital's annual financial statement for that year on file with the Department of Health and Huma…
36 M.R.S. § 2883 Return and payment of tax; application of revenues
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1. Return required. A person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section. 2. Application of revenues. All revenues …