N.D. Admin Code 75-02-09-11 - Taxes
Current through Supplement No. 383, January, 2022
General Authority: NDCC 50-24.1-04
Law Implemented: 42 USC 1396 a(a)(30)(A)
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1. Taxes assessed against the facility in accordance with the levying enactments of the several states and lower levels of government and for which the facility is liable for payment are allowable costs except for those taxes identified as nonallowable in section 75-02-09-08.
2. Whenever exemptions to taxes are legally available, the facility is to take advantage of them.
If the facility does not take advantage of available exemptions, the expense incurred for such taxes is not an allowable cost.
3. Special assessments in excess of one thousand dollars paid in a lump sum must be capitalized and depreciated. Special assessments not paid in a lump sum may be expensed as they are billed by the taxing authority.