TITLE V
TAXATION

Chapter 84-C
NURSING FACILITY QUALITY ASSESSMENT

Section 84-C:1

    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.

Section 84-C:2

    84-C:2 Imposition of Fee. – An assessment of 5.5 percent of net patient services revenues is hereby imposed on all nursing facilities on the basis of patient days in each nursing facility. The fee shall be implemented in accordance with the provisions of 42 C.F.R. part 433.

Source. 2003, 223:9. 2004, 260:12. 2007, 263:51, eff. Jan. 1, 2008.

Section 84-C:3

    84-C:3 Assessment Due. –
I. Each nursing facility shall pay 100 percent of its nursing facility quality assessment due and payable for the assessment period no later than the fifteenth day of the month following the assessment period. Notwithstanding any provision of law to the contrary, no penalty or interest shall be imposed for failure to make payment of the assessment when due if such payment is made by electronic funds transfer on or before the last day of the month in which such payment is due.
II. If the return required by RSA 84-C:4 shows an additional amount of assessment to be due, such additional amount is due and payable at the time the return is due.

Source. 2003, 223:9. 2010, 152:5, eff. Aug. 13, 2010.

Section 84-C:4

    84-C:4 Returns. – Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the commissioner and to the commissioner of the department of health and human services. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the date which it must contain for the correct computation of facility net patient services revenues and the assessment upon such amount. All returns shall be signed by the authorized representative of the nursing facility, subject to the pains and penalties of perjury. If such return shows an overpayment of the assessment due, the commissioner shall refund or credit the overpayment to the nursing facility.

Source. 2003, 223:9. 2004, 260:13, eff. June 16, 2004.

Section 84-C:5

    84-C:5 Collection and Deposit of Assessment. –
I. Except as provided in RSA 84-C:5-a and rules adopted pursuant to RSA 84-C:9, I-a, the payments required by RSA 84-C:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the nursing facility trust fund established by RSA 151-E:14.
II. The state treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the transfer of moneys required in paragraph I.

Source. 2003, 223:9. 2008, 253:3, eff. June 26, 2008. 2016, 85:6, eff. July 18, 2016.

Section 84-C:5-a

    84-C:5-a Collection and Deposit of Assessment. – Notwithstanding the provisions of RSA 84-C:5, the payments required by RSA 84-C:3 for a nursing facility as defined in RSA 84-C:1, V(b) shall be deposited to the state general fund.

Source. 2008, 253:4, eff. June 26, 2008.

Section 84-C:6

    84-C:6 Additional Returns. – When the commissioner has reason to believe that a nursing facility has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the nursing facility to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the nursing facility of any penalty for failure to make a correct original return or relieve it from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify the statute of limitations provided in RSA 21-J:29.

Source. 2003, 223:9. 2004, 260:14, eff. June 16, 2004.

Section 84-C:7

    84-C:7 Extension of Time for Returns. – For good cause, the commissioner may extend the time within which a nursing facility is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the nursing facility shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 or RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.

Source. 2003, 223:9, eff. July 1, 2003.

Section 84-C:8

    84-C:8 Records. –
I. Every nursing facility shall:
(a) Keep such records as may be necessary to determine the amount of its liability under this chapter.
(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.
(c) Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.
II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

Source. 2003, 223:9, eff. July 1, 2003.

Section 84-C:9

    84-C:9 Administration. –
I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the nursing facility quality assessment; and
(b) The recovery of any assessment, interest on assessment, or penalties imposed by this chapter or by RSA 21-J.
I-a. The commissioner may adopt rules, pursuant to RSA 541-A, relative to exceptions to the requirement of RSA 84-C:5, I that payment be made by electronic transfer in instances when a nursing facility is unable to remit payment to the state treasurer by electronic transfer.
II. The commissioner may institute actions in the name of the state to recover any assessment, interest on assessment, additions to assessment, or penalties imposed by this chapter or by RSA 21-J.
III. In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J and RSA 80 for the collection of taxes.

Source. 2003, 223:9, eff. July 1, 2003. 2016, 85:7, eff. July 18, 2016.

Section 84-C:10

    84-C:10 Confidentiality of Records. – Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing information to the commissioner of health and human services with respect to the assessment imposed by this chapter, provided that the commissioner of health and human services and his agents and employees shall be subject to the provisions of RSA 21-J:14 with respect to any information provided by the commissioner.

Source. 2003, 223:9, eff. July 1, 2003.

Section 84-C:11

    84-C:11 Contingencies. –
I. The nursing facility quality assessment imposed by this chapter shall not be assessed, and no return shall be required to be made, upon the occurrence of any of the following events:
(a) Aggregate medicaid reimbursement for nursing facilities through accounting unit 05-01-10-04-01 class 90 is reduced below the level in effect as of February 1, 2003, increased by the funds expended from the nursing facility trust fund established under RSA 151-E:14 and matched by corresponding federal funds.
(b) Federal approval of the nursing facility quality assessment established under this chapter, or of any related state plan amendments or waivers is withdrawn.
(c) Collection of the assessment is rendered invalid by the decision of any court or administrative agency.
(d) Any proceeds collected from nursing facilities as defined in RSA 84-C:1, V(a), from the nursing facility quality assessment established in this chapter are expended by the state or any state agency for any purpose other than funding nursing facility expenditures through the nursing facility trust fund under RSA 151-E:14.
(e) [Repealed.]
II. The commissioner of health and human services shall notify the commissioner of revenue administration of the occurrence of any of the contingencies in paragraph I.
III. The nursing facility quality assessment under this chapter shall not be assessed or collected and payments from the nursing facility trust fund authorized by RSA 151-E:14 shall not be made until after the commissioner of health and human services certifies to the commissioner that the department of health and human services has obtained all necessary federal approvals. Payments under RSA 151-E:15 shall be effective for the period beginning May 1, 2003.

Source. 2003, 223:9. 2004, 260:15-17, 21, I. 2008, 253:5, eff. June 26, 2008. 2012, 247:3, eff. Aug. 17, 2012.