Maine Legislature Maine Revised Statutes
  • Session Law
  • Statutes
  • Maine State Constitution
  • Information
  • §2891-A PDF
  • §2891-A MS-Word
  • Statute Search
  • Ch. 377 Contents
  • Title 36 Contents
  • List of Titles
  • Maine Law & Disclaimer
  • Revisor's Office
  • Maine Legislature
§2891
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 377: HOSPITAL TAX
§2892

§2891-A. Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2025, c. 2, Pt. II, §2 (NEW).]
1.  Acute care hospital.  "Acute care hospital" means an institution licensed as an acute care hospital by the department pursuant to Title 22, chapter 405 that is primarily engaged in providing, by or under the supervision of physicians, inpatient diagnostic and therapeutic services or rehabilitation services. "Acute care hospital" includes an acute care hospital that provides organ transplant services.  
[PL 2025, c. 2, Pt. II, §2 (NEW).]
2.  Critical access hospital.  "Critical access hospital" means an institution licensed as a critical access hospital by the department pursuant to Title 22, chapter 405 that is a rural hospital consisting of no more than 25 acute or skilled nursing care beds that may be used for either acute inpatient or skilled nursing care.  
[PL 2025, c. 2, Pt. II, §2 (NEW).]
3.  Department.  "Department" means the Department of Health and Human Services.  
[PL 2025, c. 2, Pt. II, §2 (NEW).]
4.  Hospital.  "Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board and an organized medical staff offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in rules of the department relating to licensure of acute care hospitals, critical access hospitals, psychiatric hospitals and rehabilitation hospitals; and that is licensed under Title 22, chapter 405.  
For purposes of this chapter, "hospital" does not include a nursing home or, for state fiscal years beginning on or after July 1, 2008, municipally funded hospitals, or, beginning January 1, 2025, critical access hospitals.  
[PL 2025, c. 2, Pt. II, §2 (NEW).]
5.  Municipally funded hospital.  "Municipally funded hospital" means Cary Medical Center in Caribou.  
[PL 2025, c. 2, Pt. II, §2 (NEW).]
6.  Net operating revenue.  "Net operating revenue" means gross charges of facilities less any deducted amounts for charity care and payer discounts.  
[PL 2025, c. 2, Pt. II, §2 (NEW).]
7.  Psychiatric hospital.  "Psychiatric hospital" means an institution licensed as a psychiatric hospital by the department pursuant to Title 22, chapter 405 that is a specialized hospital that provides inpatient and outpatient services for individuals with mental illness.  
[PL 2025, c. 2, Pt. II, §2 (NEW).]
8.  Rehabilitation hospital.  "Rehabilitation hospital" means an institution licensed as a rehabilitation hospital by the department pursuant to Title 22, chapter 405 that provides essential therapy and coordinated care that assist patients in recovering from serious disabling illness or injury.  
[PL 2025, c. 2, Pt. II, §2 (NEW).]
SECTION HISTORY
PL 2025, c. 2, Pt. II, §2 (NEW).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
Data for this page extracted on 10/20/2025 14:32:56.
Maine Government
Legislature • Executive • Judicial • Agency Rules
Visit the State House
Tour Guide • Accessibility • Security Screening • Directions & Parking
Email
Office of the Revisor of Statutes