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Maine · Through October 1, 2025

36 M.R.S. §2896: Hospital assessment; 2012-2013

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 4: BUSINESS TAXES
  3. CHAPTER 377: HOSPITAL TAX

1. Assessment. For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% 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 year 2008.

2. Return required. A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013.

3. Application of revenues. All revenues received by the assessor under subsection 1 must be credited to the General Fund.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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