CHAPTER Rev 2700 NURSING FACILITY QUALITY ASSESSMENT
PART Rev 2701 DEFINITIONS
Rev
2701.01 “ACH debit payment” means the electronic
transfer of funds from the nursing facility’s account which is initiated by its
authorized officer or representative and cleared through ACH for deposit into
the state treasurer’s account as provided in RSA 84-C:5.
Source.
#8226, INTERIM, eff 12-10-04, EXPIRES: 6-8-05; ss by #8371, eff 6-8-05; ss
by #10387, eff 7-25-13; ss by #13661, eff 6-21-23
Rev
2701.02 “Automated clearing house (ACH)”
means a central distribution and settlement point for the electronic clearing
of money transfers between financial institutions.
Source.
#8226, INTERIM, eff 12-10-04, EXPIRES: 6-8-05; ss by #8371, eff 6-8-05; ss by #10387, eff 7-25-13; ss by #13661,
eff 6-21-23
Rev
2701.03 “Department” means the
department of revenue administration.
Source.
#8226, INTERIM, eff 12-10-04, EXPIRES: 6-8-05; ss and moved by #8371, eff
6-8-05 (from Rev 2701.01); ss by #10387, eff 7-25-13; ss by #13661, eff
6-21-23
Rev
2701.04 “Net patient services revenues”
means “net patient services revenues” as defined in RSA 84-C:1, IV.
Source. #8371, eff 6-8-05 (from Rev 2701.02); ss by
#10387, eff 7-25-13; ss by #13661, eff 6-21-23
Rev
2701.05 “Nursing facility” means
“nursing facility” as defined in RSA 84-C:1,V.
Source. #8371, eff 6-8-05 (from Rev 2701.03); ss by
#10387, eff 7-25-13; ss by #13661, eff 6-21-23
PART Rev 2702
FORMS
Rev
2702.01 Availability of Returns.
Paper returns may be obtained by:
(a) Writing to:
New Hampshire Department of
Revenue Administration
P.O. Box 3006
Concord, NH 03302-3006; or
(b) Calling the forms line at (603) 230-5001.
Source.
#8226, INTERIM, eff 12-10-04, EXPIRES: 6-8-05; ss by #8371, eff 6-8-05; ss by #10387, eff 7-25-13; ss by #12907, eff
10-23-19; ss by #13661, eff 6-21-23
Rev
2702.02 Form DP-156, Nursing Facility
Quality Assessment Return.
(a) Form DP-156, “Nursing Facility Quality
Assessment Return”, shall be completed and filed by nursing facilities with the
department as provided in Rev 2904.03, including by electronic filing, pursuant
to RSA 84-C:4, to report their net patient services revenue to the department.
(b) If the return was completed by a paid
preparer, the preparer shall:
(1) Sign and date Form DP-156 in ink as provided
in Rev 2904.04 or by electronic signature as provided in Rev 2904.05;
(2) Provide the preparer’s federal employer
identification number; and
(3) Provide the preparer’s complete mailing
address.
(c) The nursing facility shall be required to
file the return but not remit the payment, if the resulting assessment is less
than $1.00.
Source.
#8226, INTERIM, eff 12-10-04, EXPIRES: 6-8-05; ss by #8371, eff 6-8-05; ss by #10387, eff 7-25-13; amd
by #12907, eff 10-23-19; ss by #13661, eff 6-21-23
Rev
2702.03 Payment of the Assessment.
(a) All nursing facilities shall remit payments
pursuant to RSA 84-C:3 and RSA 84-C:5 by electronic funds transfer, as defined
in Rev 2501.09.
(b) Pursuant to RSA 84-C:5, I, if a nursing
facility is unable to remit payment by electronic funds transfer and the
nursing facility has already filed Form DP-156, “Nursing Facility Quality
Assessment Return,” the nursing facility shall remit payment by check.
(c) Pursuant to RSA 84-C:5, I, if a nursing
facility is unable to remit payment by electronic funds transfer and the
nursing facility has not yet filed Form DP-156, the nursing facility shall
complete and file Form DP-156 in accordance with Rev 2702.02, accompanied by
payment of the tax due.
(d) Payments which are not made by the statutory
due date shall be subject to the interest and penalty provisions of RSA 21-J.
Source.
#8371, eff 6-8-05; ss by #10387, eff
7-25-13; ss by #12907, eff 10-23-19; ss by #13661, eff 6-21-23
PART Rev 2703 ADMINISTRATION
Rev
2703.01 Nursing Facility Records and
Information. Every nursing facility
shall maintain all accounting, financial, or general records and information
necessary to establish the amount of net patient services revenues or other
information required to be shown on any return, schedule or attachment pursuant
to the requirements under RSA 84-C:8.
Source.
#8226, INTERIM, eff 12-10-04, EXPIRES: 6-8-05; ss by #8371, eff 6-8-05; ss by #10387, eff 7-25-13; ss by #13661,
eff 6-21-23
Rev 2703.02 Examination of Records and Information. In any examination of the records and
information of a nursing facility, the department
shall first review records and information required to be filed with the
commissioner of the department of health and human services.
Source.
#8226, INTERIM, eff 12-10-04, EXPIRES: 6-8-05; ss by #8371, eff 6-8-05; ss by #10387, eff 7-25-13; ss by #13661,
eff 6-21-23
APPENDIX
RULE |
STATUTE
IMPLEMENTED |
|
|
Rev 2701.01 |
RSA 84-C:1, I |
Rev 2701.02 |
RSA 84-C:1, IV |
Rev 2701.03 |
RSA 84-C:1, V |
Rev 2701.04 |
RSA 84-C:1, IV |
Rev 2701.05 |
RSA 84-C:1, V |
Rev 2702.01 |
RSA 84-C:4; RSA 84-C:9, I |
Rev 2702.02 |
RSA 84-C:4; RSA 84-C:9, I |
Rev 2702.03 |
RSA 84-C:3; RSA 84-C:5, I; RSA 84-C:9, I and I-a |
Rev 2703.01 |
RSA 84-C:8 |
Rev 2703.02 |
RSA 84-C:10 |