Title V, Taxation

I. Each nursing facility shall pay 100 percent of its nursing facility quality assessment due and payable for the assessment period no later than the fifteenth day of the month following the assessment period. Notwithstanding any provision of law to the contrary, no penalty or in…

Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the commissioner. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the date which it must cont…

I. Except as provided in RSA 84-C:5-a and rules adopted pursuant to RSA 84-C:9, I-a, the payments required by RSA 84-C:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the nursing facility trust fund established by RSA 151-E:14. II. The sta…

Notwithstanding the provisions of RSA 84-C:5, the payments required by RSA 84-C:3 for a nursing facility as defined in RSA 84-C:1, V(b) shall be deposited to the state general fund.

When the commissioner has reason to believe that a nursing facility has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the nursing facility to file a return or a supplementary return showing such …

For good cause, the commissioner may extend the time within which a nursing facility is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by thi…

I. Every nursing facility shall: (a) Keep such records as may be necessary to determine the amount of its liability under this chapter. (b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined. (c) Make such record…

I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration of the nursing facility quality assessment; and (b) The recovery of any assessment, interest on assessment, or penalties imposed by this chapter or by RSA 21-J. I-a. The commissioner…