TITLE V
TAXATION

CHAPTER 84-C
NURSING FACILITY QUALITY ASSESSMENT

Section 84-C:2

    84-C:2 Imposition of Fee. – An assessment of 5.5 percent of net patient services revenues is hereby imposed on all nursing facilities on the basis of patient days in each nursing facility. The fee shall be implemented in accordance with the provisions of 42 C.F.R. part 433.

Source. 2003, 223:9. 2004, 260:12. 2007, 263:51, eff. Jan. 1, 2008.