The charge for the care and treatment of a patient at the Vermont State Hospital or its successor in interest shall be established at least annually by the Commissioner. The charge shall reflect the current cost of the care and treatment, including depreciation and overhead, for the Vermont State Hospital or its successor in interest. Depreciation shall include but not be limited to costs for the use of the plant and permanent improvements, and overhead shall include but not be limited to costs incurred by other departments and agencies for the operation of the hospital. Accounting principles and practices generally accepted for hospitals shall be followed by the Commissioner in establishing the charges. (Added 1967, No. 305 (Adj. Sess.), § 1, eff. Oct. 1, 1968; amended 1971, No. 154 (Adj. Sess.); 1973, No. 244 (Adj. Sess.), § 4; 2011, No. 79 (Adj. Sess.), § 28, eff. April 4, 2012.)