Article 27 - HEALTH CARE PROVIDER TAXES
- Section 11-27-1 - Legislative findings
- Section 11-27-2 - Short title; arrangement and classification
- Section 11-27-3 - Definitions
- Section 11-27-4 - Imposition of tax on ambulatory surgical centers
- Section 11-27-5 - Imposition of tax on providers of chiropractic services
- Section 11-27-6 - Imposition of tax on providers of dental services
- Section 11-27-7 - Imposition of tax on providers of emergency ambulance service
- Section 11-27-8 - Imposition of tax on providers of independent laboratory or X-ray services
- Section 11-27-9 - Imposition of tax on providers of inpatient hospital services
- Section 11-27-10 - Imposition of tax on providers of intermediate care facility services for individuals with an intellectual disability
- Section 11-27-10a - Imposition of tax on managed care organizations
- Section 11-27-11 - Imposition of tax on providers of nursing facility services, other than services of intermediate care facilities for individuals with an intellectual disability
- Section 11-27-12 - Imposition of tax on providers of nursing services
- Section 11-27-13 - Imposition of tax on providers of opticians' services
- Section 11-27-14 - Imposition of tax on providers of optometric services
- Section 11-27-15 - Imposition of tax on providers of outpatient hospital services
- Section 11-27-16 - Imposition of tax on providers of physicians' services
- Section 11-27-17 - Imposition of tax on providers of podiatry services
- Section 11-27-18 - Imposition of tax on providers of psychological services
- Section 11-27-19 - Imposition of tax on providers of therapists' services
- Section 11-27-20 - Double taxation prohibited
- Section 11-27-21 - Apportionment of gross receipts
- Section 11-27-22 - Accounting periods and methods of accounting
- Section 11-27-23 - Time for filing returns and other documents
- Section 11-27-24 - Payment of estimated tax
- Section 11-27-25 - Time for paying tax
- Section 11-27-26 - Place for filing returns and other documents
- Section 11-27-27 - Signing of returns and other documents
- Section 11-27-28 - Records
- Section 11-27-29 - General procedure and administration
- Section 11-27-30 - Exchange of information to facilitate compliance
- Section 11-27-31 - Crimes and penalties
- Section 11-27-32 - Dedication of tax
- Section 11-27-33 - Abrogation
- Section 11-27-34 - Severability
- Section 11-27-35 - Effective date
- Section 11-27-36 - Phase out and elimination of tax on services of individual practitioners
- Section 11-27-37 - Contingent increase in rates of certain health care provider taxes
- Section 11-27-38 - Contingent increase of tax rate on certain eligible hospitals
- Section 11-27-39 - Contingent increase of tax rate on certain eligible acute care hospitals to increase practitioner payment fee schedules