Section 84-A:2 Imposition of Tax.
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.
Source. 1991, 299:2. 1993, 4:5. 1998, 352:1, eff. Aug. 25, 1998. 2003, 319:36, eff. July 1, 2003. 2004, 260:2, eff. July 1, 2005. 2007, 263:50, eff. Jan. 1, 2008.