USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 373. HEALTH CARE PROVIDER TAX (HEADING. PL 2001, c. 714, Pt. CC, @3 (new))
Title 36 - §2872. Tax imposed; fiscal years beginning 2002
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 373: HEALTH CARE PROVIDER TAX (HEADING: PL 2001, c. 714, Pt. CC, @3 (new))
§2872. Tax imposed; fiscal years beginning 2002
Beginning July 1, 2002, in addition to all other fees and taxes assessed or imposed by the Maine Revised Statutes, a tax is
imposed annually against each residential treatment facility and nursing home located in the State and calculated as follows.
[2003, c. 467, §5 (rpr).]
1. Residential treatment facilities. The tax imposed on a residential treatment facility under this section is calculated as follows:
A. For the state fiscal year beginning July 1, 2002, the tax imposed against each residential treatment facility is equal to
6% of its annual gross patient services revenue for the state fiscal year;
[2003, c. 467, §5 (new).]
B. For facility fiscal years beginning on or after July 1, 2002 and before July 1, 2003, the tax imposed against each residential
treatment facility in addition to the tax imposed pursuant to paragraph A is equal to 6% of its gross patient services revenue
for that portion of the facility fiscal year occurring after June 30, 2003; and
[2003, c. 467, §5 (new).]
C. For facility fiscal years beginning on or after July 1, 2003, the tax imposed against each residential treatment facility
is equal to 6% of its annual gross patient services revenue for the corresponding facility fiscal year.
[2003, c. 467, §5 (new).]
[2003, c. 467, §5 (rpr).]
2. Nursing homes. The tax imposed on a nursing home under this section is calculated as follows:
A. For the state fiscal year beginning July 1, 2002, the tax imposed against each nursing home is equal to 6% of its annual
net operating revenue for the state fiscal year;
[2003, c. 467, §5 (new).]
B. For facility fiscal years beginning on or after July 1, 2002 and before July 1, 2003, the tax imposed against each nursing
home in addition to the tax imposed pursuant to paragraph A is equal to 6% of its net operating revenue for that portion of
the facility fiscal year occurring after June 30, 2003; and
[2003, c. 467, §5 (new).]
C. For facility fiscal years beginning on or after July 1, 2003, the tax imposed against each nursing home is equal to 6% of
its annual net operating revenue for the corresponding facility fiscal year.
[2003, c. 467, §5 (new).]
[2003, c. 467, §5 (rpr).]
div>
The tax imposed by this section is an obligation of the provider pursuant to section 2873 and may not be billed to a patient
as a separately stated charge.
[2003, c. 467, §5 (rpr).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2873. Return and payment of tax; application of revenues
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 373: HEALTH CARE PROVIDER TAX (HEADING: PL 2001, c. 714, Pt. CC, @3 (new))
§2873. Return and payment of tax; application of revenues
1. Monthly returns required; payment of estimated tax liability. On or before the 15th day of each month, each 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. Each return must be accompanied by a payment of an amount equal
to 112 of the person's estimated tax liability for the entire current state fiscal year or facility fiscal year or, in the
case of a facility taxed on the basis of a partial facility fiscal year after June 30, 2003, an amount equal to a fraction
of the estimated liability in which the denominator is the number of months remaining in the facility fiscal year and the
numerator is one. A person may estimate its tax liability for the current state fiscal year or facility fiscal year by applying
the tax rates provided by section 2872 to the most recent state fiscal year or facility fiscal year for which a Medicaid cost
report has been finally settled and is no longer open to audit adjustment or correction, as long as the fiscal year in question
began no earlier than 3 years prior to the beginning of the current fiscal year; in the event that the information necessary
to prepare this estimate is not available, an estimate may be prepared on the basis of the reconciliation return most recently
submitted or, if the first such return has not yet been filed, then on the basis of the revenues formally reported by the
facility in accordance with generally accepted accounting principles. Regardless of the method used for preparing the estimate,
the estimate may include adjustments to reflect changes in the number of licensed or certified beds or extraordinary changes
in payment rates. Once a taxpayer has made its first monthly payment for a state fiscal year or facility fiscal year pursuant
to this subsection, the monthly amount must remain fixed throughout the fiscal year unless the assessor authorizes a change.
If the person's estimated annual tax liability as reported and paid pursuant to this subsection does not equal the tax imposed
on that person by section 2872, any adjustments necessary to reconcile the estimated tax with the correct tax amount must
be made pursuant to subsection 2.
[2003, c. 467, §6 (amd).]
2. Reconciliation return required. On or before October 15, 2003 and on or before the 15th day of the 4th month following the end of each facility fiscal year
ending after October 15, 2003, each person subject in that state fiscal year or facility fiscal year to the tax imposed by
this chapter shall submit a reconciliation return on a form prescribed and furnished by the assessor. The reconciliation
return must account for any adjustments necessary to reconcile the annual tax for a prior state fiscal year or facility fiscal
year estimated pursuant to subsection 1 with the person's correct tax liability, and the person shall submit with the reconciliation
return payment of any amount due for the prior state fiscal year or facility fiscal year or portion of any prior state fiscal
year or facility fiscal year. The taxpayer may also claim on the reconciliation return a refund or credit for any overpayment
of tax. The determination of amounts due or overpaid is calculated by comparing the tax originally estimated and paid in
the prior state fiscal year or facility fiscal year or years with the tax imposed by section 2872 on taxable revenues accrued
for that period, together with any audit adjustments or corrections of which the person has knowledge on or before the 15th
day of the month immediately preceding the due date of the return. The obligation to file a reconciliation return with respect
to a particular state fiscal year or facility fiscal year continues until the relevant taxable revenues for that period have
been finally determined and are no longer open to audit adjustment or correction and the person has reported those revenues
on a reconciliation return.
[2003, c. 467, §7 (rpr).]
3. Audit period to remain open; accrual of penalties and interest. Notwithstanding any other provision of law, the tax imposed against a person by section 2872 for any fiscal year remains
open to audit and further assessment by the assessor until completion of the audit of the Medicaid cost report or reports
for the fiscal year. Any underestimates of tax liability reported and paid pursuant to subsection 1 are subject to an assessment
of interest at the rate provided in section 186 from the date or dates of underpayment until payment is made, unless the estimated
tax liability was calculated in compliance with the standards provided in subsection 1, in which case no interest may accrue
prior to the date on which the reconciliation return for the year is due. Any amount of tax that is reported on a reconciliation
return required by subsection 2 but not paid at the time the reconciliation return is filed is subject to the accrual of interest
as provided by section 186, as well as to any applicable provisions of section 187-B, including, without limitation, the penalty
provided by section 187-B, subsection 2 for failure to pay a tax.
[2003, c. 467, §8 (amd).]
4. Application of revenues. Revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account. On the last day
of each month, the State Controller shall make the following transfers:
A. All revenues received by the assessor during the month pursuant to this chapter from nursing homes net of refunds must be
credited to the Nursing Facilities Other Special Revenue funds account in the Department of Health and Human Services. The
Commissioner of Health and Human Services is authorized to make revenue transfers from the Nursing Facilities Other Special
Revenue funds account to the Medical Care - Payments to Providers Other Special Revenue funds account and the Long Term Care
- Human Services Other Special Revenue funds account in amounts not to exceed legislative allocations in any fiscal year;
and
[2001, c. 714, Pt. CC, §3 (new); §8 (aff); 2003, c. 689, Pt. B, §§6,7 (rev).]
B. All revenues received by the assessor during the month pursuant to this chapter from residential treatment facilities net
of refunds must be credited to the Residential Treatment Facilities Assessment Other Special Revenue funds account in the
Department of Health and Human Services.
[2001, c. 714, Pt. CC, §3 (new); §8 (aff); 2003, c. 689, Pt. B, §6 (rev).]
[2001, c. 714, Pt. CC, §3 (new); §8 (aff); 2003, c. 689, Pt. B, §§6,7 (rev).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
