Terms Used In Maine Revised Statutes > Title 36 > Part 4 > Chapter 373 - Health Care Provider Tax

• Annual gross patient services revenue: means gross charges, excluding any grants, donations or research funding. See Maine Revised Statutes Title 36 Sec. 2871
• Annual net operating revenue: means gross charges less any amounts recorded as bad debts, charity care or payer discounts in accordance with generally accepted accounting principles. See Maine Revised Statutes Title 36 Sec. 2871
• board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
• 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.
• Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
• Facility fiscal year: means the fiscal year actually used by a person subject to this chapter in keeping that person's books and records. See Maine Revised Statutes Title 36 Sec. 2871
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
• Nursing facility services: means nursing care or rehabilitative services provided in a nursing home, by or under the direction of a physician, for the accommodation of convalescents or other persons who are not acutely ill and not in need of inpatient hospital care, but who do require skilled nursing care and related medical services. See Maine Revised Statutes Title 36 Sec. 2871
• Nursing home: means a facility providing nursing facility services and licensed under Title 22, chapter 405 to provide nursing facility services. See Maine Revised Statutes Title 36 Sec. 2871
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Residential treatment facility: means an intermediate care facility for persons with intellectual disabilities, or a level I assisted living facility for persons with intellectual disabilities or autism, that falls within the definitions provided by the United States Social Security Act, 42 United States Code § 1396(d) and that provides services to individuals with developmental disabilities. See Maine Revised Statutes Title 36 Sec. 2871
• Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
• State fiscal year: means the uniform fiscal year established pursuant to Title 5, section 1501 for all financing and reporting of state government expenditures. See Maine Revised Statutes Title 36 Sec. 2871
• Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
• Taxable revenues: means annual gross patient services revenue in the case of a residential treatment facility and annual net operating revenue in the case of a nursing home. See Maine Revised Statutes Title 36 Sec. 2871
• Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
• United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
• Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72