Terms Used In Rhode Island General Laws > Chapter 44-64 - The Outpatient Health Care Facility Surcharge

• Administrator: means the tax administrator within the department of revenue. See Rhode Island General Laws 44-64-2
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Gross patient revenue: means the gross amount received on a cash basis by the provider from all patient care and other gross operating income. See Rhode Island General Laws 44-64-2
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof. See Rhode Island General Laws 44-64-2
• Provider: means a licensed facility or operator, including a government facility or operator, subject to a surcharge under this chapter. See Rhode Island General Laws 44-64-2
• Surcharge: means the assessment that is imposed upon net patient revenue pursuant to this chapter. See Rhode Island General Laws 44-64-2