CHAPTER Rev 2300
MEDICAID ENHANCEMENT TAX
PART Rev 2301
DEFINITIONS
Rev 2301.01 “Department” means the department of revenue
administration.
Source. #5166, Emergency, eff 6-21-91, EXPIRED:
10-19-91
New. #5335, eff 2-26-92, EXPIRED: 2-26-98
New. #7746, eff 8-17-02
Rev
2301.02 “Net patient services revenue”
means the amount recorded by the hospital at the hospital’s established rates
for services provided to patients less any deducted amounts for bad debts,
charity care, and payor discounts.
Source. #9521, eff 7-25-09
Rev
2301.03 "Taxpayer" means a
disproportionate share non-psychiatric hospital or hospitals, other than a
government facility, which is:
(a) Either:
(1) An in-state general hospital; or
(2) Special hospital for rehabilitation, licensed
under RSA 151;
(b) Receiving Medicaid Diagnosis Related Groups
(DRG) payments; and
(c) Subject to the RSA 84-A Medicaid enhancement
tax.
Source. #5166, Emergency, eff 6-21-91, EXPIRED:
10-19-91
New. #5335, eff 2-26-92, EXPIRED: 2-26-98
New. #7746, eff 8-17-02; ss by #9521, eff 7-25-09
(from Rev 2301.02)
PART Rev 2302
ACCOUNTING
Rev
2302.01 Method Required. Taxpayers shall be permitted to use their
customary and regular system of accounting to account for and report their
taxable revenue.
Source. #5166, Emergency, eff 6-21-91, EXPIRED:
10-19-91
New. #5335, eff 2-26-92, EXPIRED: 2-26-98
New. #7746, eff 8-17-02
PART Rev 2303
RETURNS
Rev
2303.01 Form DP-153, Medicaid Enhancement Tax Return.
(a) Form DP-153, “Medicaid Enhancement Tax
Return”, shall be completed and filed by taxpayers subject to the Medicaid enhancement
tax to report their net patient services revenue to the department.
(b) The taxpayer shall be required to file the
return but not remit the payment when the resulting tax is less than $1.00.
Source. #5166, Emergency, eff 6-21-91, EXPIRED:
10-19-91
New. #5335, eff 2-26-92, EXPIRED: 2-26-98
New. #7746, eff 8-17-02; ss by #9521, eff 7-25-09
PART Rev 2304
ADMINISTRATION
Rev
2304.01 Taxpayer Records and
Information. Every taxpayer liable for
the medicaid enhancement tax shall
maintain all accounting, financial or general records and information necessary
to establish the amount of taxable revenue or other information required to be
shown on any return, schedule or attachment.
Source. #5166, Emergency, eff 6-21-91, EXPIRED:
10-19-91
New. #5335, eff 2-26-92, EXPIRED: 2-26-98
New. #7746, eff 8-17-02
Rev
2304.02 Examination of Records and
Information. In any examination of
the records and information of a taxpayer, the department shall first review
records and information required to be filed with the commissioner of health
and human services.
Source. #5166, Emergency, eff 6-21-91, EXPIRED:
10-19-91
New. #5335, eff 2-26-92, EXPIRED: 2-26-98
New. #7746, eff 8-17-02
APPENDIX
|
RULE |
STATUTE IMPLEMENTED |
|
|
|
|
Rev 2301.01 |
RSA 84-A:9, I |
|
Rev 2301.02 |
RSA 84-A:9, I |
|
Rev 2301.03 |
RSA 84-A:9, I |
|
Rev 2302.01 |
RSA 84-A:9, I |
|
Rev 2303.01 |
RSA 84-A:4 |
|
Rev 2304.01 |
RSA 84-A:9, I |
|
Rev 2304.02 |
RSA 84-A:9, I |
|
|
|