44-5244.01.

Medical care, defined.

Medical care shall mean amounts paid for:

(1)(a) The diagnosis, care, mitigation, treatment, or prevention of disease or (b) the purpose of affecting any structure or function of the body;

(2) Transportation primarily for and essential to medical care referred to in subdivision (1) of this section; and

(3) Insurance covering medical care referred to in subdivisions (1) and (2) of this section.