The purpose of these regulations is to establish procedures for collection of the nursing home tax required by T.C.A. §68—11—216(d) for only those fiscal years for which the annual nursing home tax is statutorily authorized.

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. Administrative History: 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.