N.J. Admin. Code § 8:31A-1.2
The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Ambulatory Care Facility Assessment Unit" or "Unit" means a unit of the Department for which the contact information is Ambulatory Care Facility Assessment Unit, Office of Health Care Financing, New Jersey Department of Health, 55 North Willow Street, 5th Floor, Room 5015, Trenton, NJ 08625-0360, telephone: (609) 376-8530, electronic mail: AAP@doh.nj.gov .
"Commissioner" means the Commissioner of the New Jersey Department of Health.
"Covered facility" means any ambulatory care facility that is required to be licensed by the Department to provide any of the following services: ambulatory surgery, computerized axial tomography, comprehensive outpatient rehabilitation, extracorporeal shock wave lithotripsy, magnetic resonance imaging, megavoltage radiation oncology, positron emission tomography, orthotripsy and sleep disorder services, unless the facility is licensed by the Department as a hospital-based off-site ambulatory care facility.
"De minimis amount" means a difference between reported and audited gross receipts that results in less than a 10 percent understatement of a facility's assessment liability.
"Department" means the New Jersey Department of Health.
"Gross receipts" means the payments received by a covered facility for all health care services rendered in the facility. Gross receipts are net of returns and contractual allowances and other items that correct for payments that will not be received. However, gross receipts are not net of the costs of providing services, payments of taxes, or other costs.
"Uniform gross receipts assessment rate" means the rate that the Department uses to calculate the assessment on the gross revenues of covered facilities beginning with the State fiscal year 2011 assessment. The Department calculates the rate according to N.J.S.A. 26:2H-18.57. The rate equals 2.95 percent.
N.J. Admin. Code § 8:31A-1.2