[Code of Federal Regulations] [Title 42, Volume 2] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 42CFR408.3] [Page 274] TITLE 42--PUBLIC HEALTH CHAPTER IV--CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES PART 408_PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE--Table of Contents Subpart A_General Provisions Sec. 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.