Chapter 211c - HOSPITALS TAX AND NURSING HOME AND INTERMEDIATE CARE FACILITY USERS FEES
- Section 12-263p - Definitions
- Section 12-263q - Tax on net revenue from provision of inpatient hospital services and outpatient hospital services
- Section 12-263r - Nursing home and intermediate care facility resident day user fees. Exemption request and approval
- Section 12-263s - Tax credits. Returns. Request for extension of time for payment. Penalties
- Section 12-263t - Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services
- Section 12-263u - Claims for refunds
- Section 12-263v - Hearings and appeals
- Section 12-263w - Powers related to inquiry, investigation or hearing
- Section 12-263x - Collection of tax, penalty, interest or fee. State lien against real estate as security
- Section 12-263y - Prohibitions
- Section 12-263z - Superior court jurisdiction
- Section 12-263aa - Determination by the Centers for Medicare and Medicaid Services