---
kind: "section"
citation: "42 C.F.R. § 408.3"
title: "42"
number: "408.3"
heading: "Definitions."
url: "https://uscodex.org/cfr/42/408.3"
---

# §408.3. Definitions.


As used in this part, unless the context indicates otherwise—

Enrollee means an individual who is enrolled in the SMI program under Medicare Part B.

Taxable year means the 12-month period (calendar or fiscal year) for which the individual files his or her income tax return.


## Notes

### Authority

Authority: 42 U.S.C. 1302 and 1395hh.

### Source

Source: 52 FR 48115, Dec. 18, 1987, unless otherwise noted.