{"data":{"id":"us-nh/rsa-84-c-1","jurisdiction":"us-nh","citation":"RSA 84-C:1","heading":"Definitions.","body":"In this chapter:\nI. \"Assessment\" means the nursing facility quality assessment imposed pursuant to this chapter.\nII. \"Assessment period\" means a 3-month period beginning July 1, October 1, January 1, and April 1, of each year.\nIII. \"Commissioner\" means the commissioner of the department of revenue administration.\nIV. \"Net patient services revenues\" means revenues earned on an accrual basis of accounting, net of deducted amounts for bad debts, charity care, and payer discounts, by a nursing facility for services provided to residents as provided for in 42 CFR 433.68(d)(1)(iii).\nV. \"Nursing facility\" means:\n(a) A nursing facility as defined in RSA 151-E:2, V.\n(b) A facility licensed as a specialty hospital and certified to receive federal reimbursement as a nursing facility.","path":["Title V: TAXATION","Chapter 84-C: NURSING FACILITY QUALITY ASSESSMENT"],"source_url":"https://gc.nh.gov/rsa/html/V/84-C/84-C-1.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:47:04Z","sha256":"f59bbd3ce606b509a52750911fcba3376520c1f2e2d800a453558b07dba9fa35","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-84-a-15","next":"us-nh/rsa-84-c-2"},"notice":"GroundRules: Original legal text. Not legal advice."}