143 chapters · 917 sections in this title.
36 M.R.S. § 2891-A Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2025, c. 2, Pt. II, §2 (NEW).] 1. Acute care hospital. "Acute care hospital" means an institution licensed as an acute care hospital by the department pursuant to…
36 M.R.S. § 2892 Tax imposed
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For the state fiscal year beginning on July 1, 2003, a tax is imposed against each hospital in the State. The tax is equal to .74% of net operating revenue for the tax year as identified on the hospital's most recent audited annual financial statement for that tax year. Delinquen…
36 M.R.S. § 2893 Return and payment of tax; application of revenues
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1. Return required in state fiscal year 2003-04. For the tax due for state fiscal year 2003-04, 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 t…
36 M.R.S. § 2894 Hospital assessment
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For state fiscal year 2010-11, an assessment is imposed against each hospital in the State. The assessment is equal to 0.12% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar …