2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 84-C - NURSING FACILITY QUALITY ASSESSMENT
Section 84-C:1 - Definitions.

    84-C:1 Definitions. – In this chapter:
    I. "Assessment'' means the nursing facility quality assessment imposed pursuant to this chapter.
    II. "Assessment period'' means a 3-month period beginning July 1, October 1, January 1, and April 1, of each year.
    III. "Commissioner'' means the commissioner of the department of revenue administration.
    IV. "Net patient services revenues'' means revenues earned on an accrual basis of accounting, net of deducted amounts for bad debts, charity care, and payer discounts, by a nursing facility for services provided to residents as provided for in 42 CFR 433.68(d)(1)(iii).
    V. "Nursing facility'' means:
       (a) A nursing facility as defined in RSA 151-E:2, V.
       (b) A facility licensed as a specialty hospital and certified to receive federal reimbursement as a nursing facility.

Source. 2003, 223:9. 2004, 260:11. 2008, 253:2, eff. June 26, 2008.