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.
In the United States, the term direct tax has acquired specific meaning under constitutional law: a direct tax is a tax on property by reason of its ownership (such as an ordinary real estate property tax imposed on the person owning the property as of January 1 of each year) as well as a capitation (a tax per head).