Section 84-A:1 Definitions.
In this chapter:
I. ""Commissioner'' means the commissioner of revenue administration.
II. [Repealed.]
III. ""Hospital'' means general hospitals and special hospitals for rehabilitation required to be licensed under RSA 151 and receiving medicaid diagnosis related group (DRG) payments, but not including government facilities.
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 less any deducted amounts for bad debts, charity care, and payor discounts.
V. ""Taxable period'' means a 12-month period beginning July 1 and ending June 30.
VI. ""Uncompensated care 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, eff. July 1, 1993. 2004, 260:3, 4, 10, eff. July 1, 2005.