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.
Tax is a complex and technical area of law that changes frequently. It is common for there to be ten or twelve amendments to the Internal Revenue Code in a single year and more than fifty Revenue Rulings. In addition, there are dozens of regulatory and administrative documents generated by the IRS.