44-6912. Medical care, defined.
Medical care means amounts paid for:
(1)(a) The diagnosis, care, mitigation, treatment, or prevention of disease or (b) the purpose of affecting any structure or function of the body;
(2) Transportation primarily for and essential to medical care referred to in subdivision (1) of this section; and
(3) Insurance covering medical care referred to in subdivisions (1) and (2) of this section.
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