reglab/housing_qa huggingface dataset:
RI Gen L § 44-51-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-3 - Imposition of assessment - Nursing facilities.

§ 44-51-3. Imposition of assessment — Nursing facilities.(a) For purposes of this section, a "nursing facility" means a person or governmental unit licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a nursing facility.(b) An assessment is imposed upon the gross patient revenue received by every nursing facility in each month beginning January 1, 2008, at a rate of five and one-half percent (5.5%) for services provided on or after January 1, 2008. Every provider shall pay the monthly assessment no later than the twenty-fifth (25th) day of each month following the month of receipt of gross patient revenue.(c) The assessment imposed by this section shall be repealed on the effective date of the repeal or a restricted amendment of those provisions of the Medicaid Voluntary Contribution and Provider-Specific Tax Amendments of 1991 (P.L. 102-234) that permit federal financial participation to match state funds generated by taxes.(d) If, after applying the applicable federal law and/or rules, regulations, or standards relating to health care providers, the tax administrator determines that the assessment rate established in subsection (b) of this section exceeds the maximum rate of assessment that federal law will allow without reduction in federal financial participation, then the tax administrator is directed to reduce the assessment to a rate equal to the maximum rate which the federal law will allow without reduction in federal participation. Provided, however, that the authority of the tax administrator to lower the assessment rate established in subsection (b) of this section shall be limited solely to such determination.(e) In order that the tax administrator may properly carry out his/her responsibilities under this section, the director of the department of human services shall notify the tax administrator of any damages in federal law and/or any rules, regulations, or standards which affect any rates for health care provider assessments.History of Section.P.L. 1992, ch. 133, art. 75, § 1; P.L. 1995, ch. 370, art. 25, § 2; P.L. 1997, ch. 30, art. 23, § 2; P.L. 2003, ch. 376, art. 7, § 14; P.L. 2008, ch. 9, art. 14, § 1.
RI Gen L § 44-51-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-4 - Returns.

§ 44-51-4. Returns.(a) Every provider shall on or before the twenty-fifth (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator.(b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the form of the return and the data which it must contain for the correct computation of gross patient revenue and the assessment upon that amount. All returns shall be signed by the provider or by its authorized representative, subject to the pains and penalties of perjury. If a return shows an overpayment of the assessment due, the tax administrator shall refund or credit the overpayment to the provider.(c) For good cause, the tax administrator may extend the time within which a provider is required to file a return, and if the return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider may be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-5 - Set-off for delinquent assessments.

§ 44-51-5. Set-off for delinquent assessments.If a provider shall fail to pay an assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set off request from the tax administrator, any agency of state government is authorized and empowered to set off the amount of the delinquency against any payment or amounts due the provider. The amount of set-off shall be credited against the assessment due from the provider.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-6 - Assessment on available information - Interest on delinquencies - Penalties - Collection powers.

§ 44-51-6. Assessment on available information — Interest on delinquencies — Penalties — Collection powers.If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the assessment imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 from the date when the assessment should have been paid. If any part of the assessment made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the assessment. The tax administrator shall collect the assessment with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-7 - Claims for refund - Hearing upon denial.

§ 44-51-7. Claims for refund — Hearing upon denial.(a) Any provider subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the assessment has been paid. If the tax administrator shall determine that the assessment has been overpaid, he or she shall make a refund with interest from the date of overpayment.(b) Any provider whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-8 - Hearing by administrator on application.

§ 44-51-8. Hearing by administrator on application.Any provider aggrieved by the action of the tax administrator in determining the amount of any assessment or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the assessment or penalty. The tax administrator shall fix a time and place for the hearing and shall notify the provider. Upon the hearing, the tax administrator shall correct manifest errors, if any, disclosed at the hearing and assess and collect the amount lawfully due together with any penalty or interest.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-9 - Appeals.

§ 44-51-9. Appeals.Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The provider's right to appeal under this section shall be expressly made conditional upon prepayment of all assessments, interest, and penalties unless the provider moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the provider is entitled to a refund, the provider shall also be paid interest on the amount at the rate provided in § 44-1-7.1.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-10 - Provider records.

§ 44-51-10. Provider records.Every provider shall:(1) Keep records as may be necessary to determine the amount of its liability under this chapter.(2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter is finally determined.(3) Make those records available for inspection by the tax administrator or his authorized agents, upon demand, at reasonable times during regular business hours.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-11 - Method of payment and deposit of assessment.

§ 44-51-11. Method of payment and deposit of assessment.(a) The payments required by this chapter may be made by electronic transfer of moneys to the general treasurer and deposited to the general fund.(b) The general treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the electronic transfer of monies. The general treasurer shall provide the tax administrator with a record of any monies transferred and deposited.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-12 - Rules and regulations.

§ 44-51-12. Rules and regulations.The tax administrator shall make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as he or she deems necessary for the proper administration of this chapter and to carry out the provisions, policy, and purposes of this chapter.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-13 - Release of assessment information.

§ 44-51-13. Release of assessment information.Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing assessment information to the director of the department of human services or his or her designee, with respect to the assessment imposed by this chapter; provided, that the director of human services and his or her agents and employees may use or disclose that information only for purposes directly connected with the administration of the duties and programs of the department of human services.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-14 - Severability.

§ 44-51-14. Severability.If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-52-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-1 - Short title. [Contingent repeal - See notes.]

§ 44-52-1. Short title. [Contingent repeal — See notes.]This chapter shall be known as "The Outpatient Health Care Facility Provider Assessment Act".History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-2 - Definitions. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-2. Definitions. [Contingent repeal — See notes following § 44-52-1.]Except where the context otherwise requires, the following words and phrases as used in this chapter have the following meaning:(1) "Administrator" means the tax administrator.(2) "Gross patient revenue" means the gross amount received on a cash basis by the provider from all patient care or laboratory services and other gross operating income. Charitable contributions, fund raising proceeds, and endowment support shall not be considered as "gross patient revenue".(3) "Person" means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.(4) "Provider" means a licensed facility or operator, including a government facility or operator, subject to a provider assessment under this chapter.(5) "Provider assessment" means the assessment imposed upon gross patient revenue pursuant to this chapter.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-3 - Imposition of provider assessment - Outpatient health care facility. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-3. Imposition of provider assessment — Outpatient health care facility. [Contingent repeal — See notes following § 44-52-1.](a) For purposes of this section, an "outpatient health care facility" means a person or governmental unit which is licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a free-standing emergency care facility, or which is licensed in accordance with chapter 16.2 of title 23 to establish, maintain and operate a clinical laboratory.(b) A provider assessment is imposed upon the gross patient revenue received by every outpatient health care facility in each month at a rate of one and one-half percent (1.50%). Every provider shall pay the monthly provider assessment no later than the twenty-fifth (25th) day of each month following the month of receipt of gross patient revenue. This provider assessment is in addition to any other fees or assessments upon the outpatient facilities allowed or allowable by law.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-4 - Returns. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-4. Returns. [Contingent repeal — See notes following § 44-52-1.](a) Every provider shall on or before the twenty-fifth (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator.(b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the form of the return and the data which it must contain for the correct computation of gross patient revenue and the licensing fee upon the amount. All returns shall be signed by the provider or by its authorized representative, subject to the pains and penalties of perjury. If a return shows an overpayment of the provider assessment due, the tax administrator shall refund or credit the overpayment to the provider.(c) The tax administrator, for good cause, may extend the time within which a provider is required to file a return, and if the return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-5 - Set-off for delinquent provider assessment. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-5. Set-off for delinquent provider assessment. [Contingent repeal — See notes following § 44-52-1.]If a provider shall fail to pay a provider assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set-off request from the tax administrator, any agency of state government is authorized and empowered to set off the amount of the delinquency against any payment or amounts due the provider. The amount of set-off shall be credited against the provider assessment due from the provider.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-6 - Provider assessment on available information - Interest on delinquencies - Penalties - Collection powers. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-6. Provider assessment on available information — Interest on delinquencies — Penalties — Collection powers. [Contingent repeal — See notes following § 44-52-1.]If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the provider assessment imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7, as amended, from the date when the provider assessment should have been paid. If any part of the provider assessment made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the assessment. The tax administrator shall collect the provider assessment with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-7 - Claims for refund - Hearing upon denial. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-7. Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.](a) Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the provider assessment has been paid. If the tax administrator shall determine that the provider assessment has been overpaid, he or she shall make a refund with interest from the date of overpayment.(b) Any provider whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the administrator of the notice of the decision, request a hearing and the administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-8 - Hearing by tax administrator on application. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-8. Hearing by tax administrator on application. [Contingent repeal — See notes following § 44-52-1.]Any provider aggrieved by the action of the tax administrator in determining the amount of any provider assessment fee or penalty imposed under the provisions of this chapter may apply to the tax administrator, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the assessment or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the provider. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the amount lawfully due together with any penalty or interest thereon.History of Section.P.L. 1992, ch. 133, art. 76, § 1; P.L. 1993, ch. 459, § 16.
RI Gen L § 44-52-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-9 - Appeals. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-9. Appeals. [Contingent repeal — See notes following § 44-52-1.]Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The provider's right to appeal under this section shall be expressly made conditional upon prepayment of all provider assessments, interest, and penalties unless the provider moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the provider is entitled to a refund, the provider shall also be paid interest on the amount at the rate provided in § 44-1-7.1.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-10 - Provider records. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-10. Provider records. [Contingent repeal — See notes following § 44-52-1.]Every provider shall:(1) Keep records as may be necessary to determine the amount of its liability under this chapter.(2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter is finally determined.(3) Make those records available for inspection by the administrator or his authorized agents, upon demand, at reasonable times during regular business hours.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-11 - Method of payment and deposit of provider assessment. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-11. Method of payment and deposit of provider assessment. [Contingent repeal — See notes following § 44-52-1.](a) The payments required by this chapter may be made by electronic transfer of monies to the general treasurer and deposited to the general fund.(b) The general treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the electronic transfer of monies. The general treasurer shall provide the tax administrator a record of any monies transferred and deposited.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-12 - Rules and regulations. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-12. Rules and regulations. [Contingent repeal — See notes following § 44-52-1.]The tax administrator shall make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as he or she deems necessary for the proper administration of this chapter and to carry out the provisions, policy, and purposes of this chapter.History of Section.P.L. 1992, ch. 133, art. 76, § 1.