reglab/housing_qa huggingface dataset:
NH Rev Stat § 83-F:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 83-F - Utility Property Tax|Section 83-F:6 - Records.

    83-F:6 Records. –||I. Every person or utility liable for tax under RSA 83-F:4 shall:||(a) Keep such records as may be necessary to determine the amount of such person's liability under this chapter.||(b) Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.||(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.||II. Whoever violates any of the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.|||Source. 1999, 17:35; 303:6, eff. July 16, 1999.|
NH Rev Stat § 83-F:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 83-F - Utility Property Tax|Section 83-F:7 - Administration.

    83-F:7 Administration. –||I. The commissioner shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and shall pay over to the state treasurer for deposit in the education trust fund established by RSA 198:39 the amount of the funds collected.||II. The commissioner is authorized to contract for the services of utility appraisers as needed for the proper administration of this chapter. Such contract expenses shall be deemed an expense of administration.||III. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:||(a) The administration of the tax imposed under RSA 83-F:2;||(b) The valuation of utility property required under RSA 83-F:3; and||(c) The recovery of any tax, interest on tax, or penalties imposed by this chapter.||IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or the penalties imposed by this chapter.||V. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes. The commissioner shall also have all of the duties imposed upon the tax collectors by RSA 80 that are applicable to the commissioner. The provisions of RSA 80:26 shall apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.|||Source. 1999, 17:35; 303:7, eff. July 16, 1999.|
NH Rev Stat § 83-F:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 83-F - Utility Property Tax|Section 83-F:8 - Appeals.

    83-F:8 Appeals. –||Utility property taxpayers aggrieved by the determination by the commissioner of the value of utility property pursuant to RSA 83-F:3 and the assessment of the tax imposed under this chapter may appeal such valuations and assessments according to the procedure and subject to the time limits provided for other taxes administered by the department under RSA 21-J.|||Source. 1999, 17:35. 2005, 87:1, eff. April 1, 2005.|
NH Rev Stat § 83-F:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 83-F - Utility Property Tax|Section 83-F:9 - Exemption From Education Tax.

    83-F:9 Exemption From Education Tax. –||Persons and property subject to taxation under this chapter shall not be subject to tax under RSA 76:3; provided, however, that nothing in this chapter shall be construed to exempt such persons or property from local school, municipal, district, or county taxation under RSA 76.|||Source. 1999, 17:35; 303:8. 2005, 257:3. 2008, 173:15, eff. July 1, 2009.|
NH Rev Stat § 84-A:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:1 - Definitions.

    84-A:1 Definitions. –||In this chapter:||I. "Commissioner" means the commissioner of revenue administration.||II. [Repealed.]||III. "Hospital" means general hospitals required to be licensed under RSA 151 that provide inpatient and outpatient hospital services, but not including government facilities.||III-a. "Inpatient hospital services" means those services that are classified as inpatient hospital services for purposes of section 1903(w) of the Social Security Act, and are defined in 42 C.F.R. section 440.10, regardless of the patient receiving the service or the payor for that service.||IV. "Medicaid enhancement tax" means the tax imposed upon net patient services revenue pursuant to this chapter.||IV-a. "Net patient services revenue" means the gross charges of the hospital for inpatient and outpatient hospital services less any deducted amounts for bad debts, charity care, and payor discounts. "Net patient services revenue" shall include revenues received from the state's uncompensated care account and revenues received from all payers of inpatient and outpatient hospital services.||IV-b. "Outpatient hospital services" means those services that are classified as outpatient hospital services for purposes of section 1903(w) of the Social Security Act, and are defined in 42 C.F.R. section 440.20, regardless of the patient receiving the service or the payor for that service.||V. "Taxable period" means a 12-month period beginning July 1 and ending June 30.||VI. "Uncompensated care and Medicaid fund" means the fund established in RSA 167:64 to reimburse hospitals for costs associated with uncompensated care and shortfalls in publicly funded programs.|||Source. 1991, 299:2. 1993, 4:4. 2004, 260:3, 4, 10. 2011, 224:38, 39, eff. July 1, 2011. 2014, 158:1, eff. July 1, 2014; 158:2-4, 11, eff. June 30, 2014.|
NH Rev Stat § 84-A:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:2 - Imposition of Tax.

    84-A:2 Imposition of Tax. –||I. For the taxable period ending June 30, 2014, a tax is imposed at a rate of 5.5 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the first full calendar year preceding the taxable period.||II. For the taxable period ending June 30, 2015, a tax is imposed at a rate of 5.5 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.||III. For the taxable period ending June 30, 2016, a tax is imposed at a rate of 5.45 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.||IV. For the taxable period ending June 30, 2017, a tax is imposed at a rate of 5.4 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.||V. For the taxable period ending June 30, 2018, and for every taxable period thereafter, a tax is imposed at a rate of 5.4 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.|||Source. 1991, 299:2. 1993, 4:5. 1998, 352:1. 2003, 319:36. 2004, 260:2. 2007, 263:50, eff. Jan. 1, 2008. 2014, 158:5, eff. June 30, 2014. 2018, 162:34, eff. June 6, 2018.|
NH Rev Stat § 84-A:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:3 - Tax Due; Offset for Past Due Payments.

    84-A:3 Tax Due;  Offset for Past Due Payments. –||I. For the taxable period beginning July 1, 2014, and for every taxable period thereafter, each hospital shall pay 100 percent of its Medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of April.||II. Payments due under this section which are past due from any hospital by more than 60 days may be collected from such hospital by means of offset against any amounts due and payable to such hospital by any program operated by the department of health and human services including, but not limited to, programs of medical assistance authorized under the Title XIX or XXI of the Social Security Act and operated by the department of health and human services, or any other state program under which the state purchases services from such a hospital. The department of revenue administration shall establish a plan for reporting the necessary information to the department of health and human services or other appropriate state department to collect offsets under this section.|||Source. 1991, 299:2; 390:3. 1993, 4:6, 7. 2010, Sp. Sess., 1:12, eff. July 1, 2010. 2014, 158:6, eff. July 1, 2014.|
NH Rev Stat § 84-A:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:4 - Returns.

    84-A:4 Returns. –||Every hospital shall on or before the fifteenth day of April in the taxable period make a return to the commissioner. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it must contain for the correct computation of net patient services revenue and the tax assessed upon such amount. All returns shall be signed by the taxpayer or by its authorized representative, subject to the pains and penalties of perjury. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the hospital in accordance with RSA 21-J:28-a. Every hospital shall on or before January 15 in the taxable period make a nonbinding estimate of its projected tax payment.|||Source. 1991, 299:2. 2004, 260:5, eff. July 1, 2005. 2014, 158:7, eff. July 1, 2014.|
NH Rev Stat § 84-A:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:5 - Method of Payment and Deposit of Tax.

    84-A:5 Method of Payment and Deposit of Tax. –||I. The payments required by RSA 84-A:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the uncompensated care and Medicaid fund established by RSA 167:64.||II. The state treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the electronic transfer of moneys required in paragraph I. The state treasurer shall provide the commissioner a record of any moneys so transferred and deposited.|||Source. 1991, 299:2. 1993, 4:8, eff. July 1, 1993. 2014, 158:8, eff. July 1, 2014.|
NH Rev Stat § 84-A:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:6 - Additional Returns.

    84-A:6 Additional Returns. –||When the commissioner has reason to believe that a hospital has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the hospital to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the hospital of any penalty for failure to make a correct original return or relieve it from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify the statute of limitations provided in RSA 21-J:29.|||Source. 1991, 299:2. 2004, 260:6, eff. July 1, 2005.|
NH Rev Stat § 84-A:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:7 - Extension of Time for Returns.

    84-A:7 Extension of Time for Returns. –||For good cause, the commissioner may extend the time within which a hospital is required to file a return, and if such 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 hospital shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 or 33. Failure to file the return during the period of the extension shall void the extension.|||Source. 1991, 299:2, eff. June 20, 1991.|
NH Rev Stat § 84-A:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:8 - Taxpayer Records.

    84-A:8 Taxpayer Records. –||I. Every hospital shall:||(a) Keep such records as may be necessary to determine the amount of its liability under this chapter.||(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.||(c) Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.||II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.|||Source. 1991, 299:2, eff. June 20, 1991.|
NH Rev Stat § 84-A:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:9 - Administration.

    84-A:9 Administration. –||I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:||(a) The administration of the medicaid enhancement tax; and||(b) The recovery of any tax, interest on tax, or penalties imposed by this chapter or by RSA 21-J.||II. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or penalties imposed by this chapter or by RSA 21-J.||III. In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J and RSA 80 for the collection of taxes.|||Source. 1991, 299:2, eff. June 20, 1991.|
NH Rev Stat § 84-A:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:10 - Confidentiality of Records.

    84-A:10 Confidentiality of Records. –||Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information to the commissioner of health and human services with respect to the tax imposed by this chapter, provided that the commissioner of health and human services and his agents and employees shall be subject to the provisions of RSA 21-J:14 with respect to any tax information provided by the commissioner.|||Source. 1991, 299:2, eff. June 20, 1991.|
NH Rev Stat § 84-A:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:11 - Protection of Tax Exemption.

    84-A:11 Protection of Tax Exemption. –||Nothing in this chapter shall be construed to limit or impair the availability of tax exemptions currently provided under RSA 72:23.|||Source. 1991, 299:2, eff. June 20, 1991.|
NH Rev Stat § 84-A:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:12 - Repealed by 1993, 4:16, I, eff. July 1, 1993.

    84-A:12 Repealed by 1993, 4:16, I, eff. July 1, 1993. –|
NH Rev Stat § 84-A:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:13 - Repealed by 2013, 144:54, eff. Nov. 2, 2013.

    84-A:13 Repealed by 2013, 144:54, eff. Nov. 2, 2013. –|
NH Rev Stat § 84-A:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:14 - Declaration of Intent.

    84-A:14 Declaration of Intent. –||It is the declared intent of this chapter to provide for the consistent, equitable, and rational taxation of revenue received from inpatient hospital services and outpatient hospital services, which are 2 separate and distinct classes of property and are permissible classes of health care-related services which may be taxed in accordance with federal law to ensure access to Federal Financial Participation. In addition, it is the declared intent of this chapter to enact a health care-related tax, as permitted under section 1903(w) of the Social Security Act, upon the revenue derived from inpatient and outpatient hospital services, which are distinct from other classes of health care services, are subject to a different reimbursement methodology for public payors, are subject to different licensing and certification requirements, are potentially eligible for uncompensated care payments under the disproportionate share hospital program, and which provide a necessary, rational, and demonstrated public health benefit.|||Source. 2014, 158:9, eff. June 30, 2014.|
NH Rev Stat § 84-A:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-A - Medicaid Enhancement Tax|Section 84-A:15 - Severability.

    84-A:15 Severability. –||If any provision of this chapter or the application thereof to any person or circumstances is held invalid, the invalidity does not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to this end the provisions of this chapter are severable. This severability clause shall apply to the application of this chapter to revenue from inpatient hospital services and outpatient hospital services, such that the invalidity of either shall not affect the application of the statute to the other.|||Source. 2014, 158:9, eff. June 30, 2014.|
NH Rev Stat § 84-C:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:1 - Definitions.

    84-C:1 Definitions. –||In this chapter:||I. "Assessment" means the nursing facility quality assessment imposed pursuant to this chapter.||II. "Assessment period" means a 3-month period beginning July 1, October 1, January 1, and April 1, of each year.||III. "Commissioner" means the commissioner of the department of revenue administration.||IV. "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).||V. "Nursing facility" means:||(a) A nursing facility as defined in RSA 151-E:2, V.||(b) A facility licensed as a specialty hospital and certified to receive federal reimbursement as a nursing facility.|||Source. 2003, 223:9. 2004, 260:11. 2008, 253:2, eff. June 26, 2008.|
NH Rev Stat § 84-C:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:2 - Imposition of Fee.

    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.|
NH Rev Stat § 84-C:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:3 - Assessment Due.

    84-C:3 Assessment Due. –||I. Each nursing facility shall pay 100 percent of its nursing facility quality assessment due and payable for the assessment period no later than the fifteenth day of the month following the assessment period. Notwithstanding any provision of law to the contrary, no penalty or interest shall be imposed for failure to make payment of the assessment when due if such payment is made by electronic funds transfer on or before the last day of the month in which such payment is due.||II. If the return required by RSA 84-C:4 shows an additional amount of assessment to be due, such additional amount is due and payable at the time the return is due.|||Source. 2003, 223:9. 2010, 152:5, eff. Aug. 13, 2010.|
NH Rev Stat § 84-C:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:4 - Returns.

    84-C:4 Returns. –||Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the commissioner and to the commissioner of the department of health and human services. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the date which it must contain for the correct computation of facility net patient services revenues and the assessment upon such amount. All returns shall be signed by the authorized representative of the nursing facility, subject to the pains and penalties of perjury. If such return shows an overpayment of the assessment due, the commissioner shall refund or credit the overpayment to the nursing facility.|||Source. 2003, 223:9. 2004, 260:13, eff. June 16, 2004.|
NH Rev Stat § 84-C:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:5 - Collection and Deposit of Assessment.

    84-C:5 Collection and Deposit of Assessment. –||I. Except as provided in RSA 84-C:5-a and rules adopted pursuant to RSA 84-C:9, I-a, the payments required by RSA 84-C:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the nursing facility trust fund established by RSA 151-E:14.||II. The state treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the transfer of moneys required in paragraph I.|||Source. 2003, 223:9. 2008, 253:3, eff. June 26, 2008. 2016, 85:6, eff. July 18, 2016.|
NH Rev Stat § 84-C:5-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:5-a - Collection and Deposit of Assessment.

    84-C:5-a Collection and Deposit of Assessment. –||Notwithstanding the provisions of RSA 84-C:5, the payments required by RSA 84-C:3 for a nursing facility as defined in RSA 84-C:1, V(b) shall be deposited to the state general fund.|||Source. 2008, 253:4, eff. June 26, 2008.|
NH Rev Stat § 84-C:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:6 - Additional Returns.

    84-C:6 Additional Returns. –||When the commissioner has reason to believe that a nursing facility has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the nursing facility to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the nursing facility of any penalty for failure to make a correct original return or relieve it from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify the statute of limitations provided in RSA 21-J:29.|||Source. 2003, 223:9. 2004, 260:14, eff. June 16, 2004.|
NH Rev Stat § 84-C:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:7 - Extension of Time for Returns.

    84-C:7 Extension of Time for Returns. –||For good cause, the commissioner may extend the time within which a nursing facility is required to file a return, and if such 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 nursing facility shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 or RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.|||Source. 2003, 223:9, eff. July 1, 2003.|