Section 1200-28-02-.04 - PAYMENT OF TAX(1) The Department will issue after July 1 each year a single notice to each nursing home of the total amount of the tax due. This will constitute the only required notice. If the tax changes for any reason after July 1 the facility will be notified of the amount of the change in the tax.(2) The nursing home tax shall be paid in equal monthly installments of one-twelfth (1/12) of the total tax. Payments are due on or before the fifteenth of each month, beginning August 15 each year and ending July 15 of the following year.(3) If the tax is increased during the year due to an increase in the number of licensed beds, the amount of increase will be distributed equally across the remaining monthly for which the tax has not yet been paid. Accordingly, an adjusted bill shall be provided the nursing home.(4) A payment shall be deemed to have been made upon the date of deposit in the United States mail.Tenn. Comp. R. & Regs. 1200-28-02-.04
Original rule filed August 30, 1990; effective October 14, 1990. Amendment filed September 25, 1991; effective November 9, 1991. Repeal and new rule filed September 29, 1992; effective November 13, 1992. Amendment filed November 15, 1993; effective March 30, 1994.Authority: Public Chapter 953, Acts of 1992; T.C.A. §§ 68-11-201, 68-11-216, 67-1-901, 9-8-307(a)(0) and 4-5-201 et seq.