36 M.R.S. §2896: Hospital assessment; 2012-2013
Where this section sits in the code
- TITLE 36: TAXATION
- PART 4: BUSINESS TAXES
- 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