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As used in this chapter:
1. “Business” has the meaning provided in section 31-08.1-01.
2. “Commissioner” means the state tax commissioner.
3. “Facility” includes the operating entity of each intermediate care facility for individuals with intellectual disabilities located in this state.
4. “Intermediate care facility for individuals with intellectual disabilities” means a treatment or care center licensed under chapter 25-16 that provides services eligible for coverage as medical assistance under 42 U.S.C. 1396a(a)(31), and also means the life skills and transition center.
5. “Licensed bed” means a bed licensed under chapter 25-16 or approved by the secretary of health and human services pursuant to 42 U.S.C. 1396i.
6. “Quarter” means one of four calendar quarters beginning January first, April first, July first, or October first.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-63-01. Definitions - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-63-01/
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