NCDs (National Coverage Determinations) and LCDs (Local Coverage Determinations) are. decisions by Medicare and their administrative contractors that provide coverage information. and determine whether services are reasonable and necessary on certain services offered by. participating providers.
A tax (from the Latin taxo) is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is usually punishable by law.
Utility Taxes Law and Legal Definition. A utility tax is a tax on public service businesses, including businesses that engage in transportation, communications, and the supply of energy, natural gas, and water. The tax may exist in lieu of a business and occupation (B&O) tax. Such taxes are governed by state laws, which vary by state.