§ 44-51-2 - Definitions.
SECTION 44-51-2
§ 44-51-2 Definitions. – Except where the context otherwise requires, the following words and phrases asused in this chapter shall have the following meaning:
(1) "Administrator" means the tax administrator.
(2) "Assessment" means the assessment imposed upon grosspatient revenue pursuant to this chapter.
(3) "Gross patient revenue" means the gross amount receivedon a cash basis by the provider from all patient care services. Charitablecontributions, donated goods and services, fund raising proceeds, endowmentsupport, income from meals on wheels, income from investments, and othernonpatient revenues defined by the tax administrator upon the recommendation ofthe department of human services shall not be considered as "gross patientrevenue".
(4) "Person" means any individual, corporation, company,association, partnership, joint stock association, and the legal successorthereof.
(5) "Provider" means a licensed facility or operator,including a government facility or operator, subject to an assessment underthis chapter.