Hospitals Tax and Nursing Home And intermediate Care Facility Users Fees
Section 12-263aa - Sec. 12-263aa. Determination by the Centers for Medicare and Medicaid Services.Section 12-263p - Sec. 12-263p. Definitions.Section 12-263q - Sec. 12-263q. Tax on Net Revenue From Provision of Inpatient Hospital Services and Outpatient Hospital Services.Section 12-263r - Sec. 12-263r. Nursing Home and Intermediate Care Facility Resident Day User Fees. Exemption Request and Approval.Section 12-263s - Sec. 12-263s. Tax Credits. Returns. Request for Extension of Time for Payment. Penalties.Section 12-263t - Sec. 12-263t. Examination of Records. Penalties Related to Deficiency Assessments. Delegation of Examination Authority to Commissioner of Social Services.Section 12-263u - Sec. 12-263u. Claims for Refunds.Section 12-263v - Sec. 12-263v. Hearings and Appeals.Section 12-263w - Sec. 12-263w. Powers Related to Inquiry, Investigation or Hearing.Section 12-263x - Sec. 12-263x. Collection of Tax, Penalty, Interest or Fee. State Lien Against Real Estate as Security.Section 12-263y - Sec. 12-263y. Prohibitions.Section 12-263z - Sec. 12-263z. Superior Court Jurisdiction.