Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees

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Section
12-263aa

Determination by the Centers for Medicare and Medicaid ­Services.

Section
12-263p

Definitions.

Section
12-263q

Tax on net revenue from provision of inpatient hospital services and outpatient hospital services.

Section
12-263r

Nursing home and intermediate care facility resident day user fees. Exemption request and approval.

Section
12-263s

Tax credits. Returns. Request for extension of time for payment. Penalties.

Section
12-263t

Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.

Section
12-263u

Claims for refunds.

Section
12-263v

Hearings and appeals.

Section
12-263w

Powers related to inquiry, investigation or hearing.

Section
12-263x

Collection of tax, penalty, interest or fee. State lien against real estate as security.

Section
12-263y

Prohibitions.

Section
12-263z

Superior court jurisdiction.