CHAPTER 11. TAXATION.

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