Code of Alabama - Title 40: Revenue and Taxation - Chapter 26B - Providers of Medical Services Privilege Tax

• Article 1 Pharmaceutical Services.
• Section 40-26B-1 Definitions
  The following words, terms and phrases, when used in this article shall have the meanings ascribed to them in this section, except where the context...
• Section 40-26B-2 Privilege tax upon providers of pharmaceutical services; exceptions
  To provide further for the availability of indigent health care, the operation of the Medicaid Program and the maintenance and expansion of medical services thereunder,...
• Section 40-26B-3 Payment and collection of tax; appropriation of funds and use by Alabama Medicaid Agency
  (a) The taxes imposed by this article shall be due and payable to the department on or before the twentieth day of the month next...
• Section 40-26B-4 Filing of statement; penalty
  (a) On or before the twentieth of each month, beginning with November 1991, every pharmaceutical provider subject to this article shall file with the department...
• Section 40-26B-5 Duty to keep books and records; confidentiality of information; rules and regulations
  (a) It shall be the duty of each pharmaceutical provider subject to this article to keep and preserve such suitable books and records as may...
• Section 40-26B-6 Use of revenues; reimbursement
  (a) The Alabama Medicaid Agency shall use the revenues from the tax levied by this article in furtherance of the purposes of this article, provided...
• Section 40-26B-7 Reduction or elimination of revenues prohibited while tax in effect
  No revenues resulting from the tax established by this article and applied to increases in covered services or reimbursement levels or other enhancements of the...
• Section 40-26B-8 Effect of article if federal financial participation is not available
  This article shall be of no effect if federal financial participation under Title XIX of the Social Security Act is not available to the Alabama...
• Section 40-26B-9 Refund of supplemental privilege tax
  (a) Each pharmaceutical service provider that collected and remitted the supplemental privilege tax on pharmaceutical services pursuant to Article 1A, as it read prior to...
• Article 1A Supplemental Privilege Tax.
• Section 40-26B-10 Creation and imposition of tax
  REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
• Section 40-26B-11 Legislative intent
  REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
• Section 40-26B-12 Request for increase in pharmacy dispensing fee
  REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
• Section 40-26B-13 Reduction in supplemental privilege tax
  REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
• Section 40-26B-14 Duration of tax
  REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
• Article 2 Nursing Facilities.
• Section 40-26B-20 Definitions
  The following words, terms, and phrases shall have the following meanings: (1) BED. Any bed that is licensed by the Alabama Department of Health and...
• Section 40-26B-21 Privilege assessment on nursing facilities
  To provide further for the availability of indigent health care, the operation of the Medicaid program, and the maintenance and expansion of medical services: (a)...
• Section 40-26B-22 Payment and collection of privilege assessment; appropriation of funds and use by Alabama Medicaid Agency
  (a) The privilege assessments imposed by this article shall be due and payable in monthly installments to the department on or before the twentieth day...
• Section 40-26B-23 Filing of statement; privilege assessment prorated for beds added or subtracted; penalty
  (a) On or before the twentieth of each month, beginning October 1991, each nursing facility subject to this article shall file with the department a...
• Section 40-26B-24 Duty to keep books and records; confidentiality of information; rules and regulations
  (a) It shall be the duty of each nursing facility subject to this article to keep and preserve such suitable books and records as may...
• Section 40-26B-25 Use of revenues; reimbursement
  (a) The Alabama Medicaid Agency shall use the revenues from the privilege assessment in furtherance of the purposes of this article, provided that any uses...
• Section 40-26B-26 Reduction of revenues; reimbursement computations; quality incentive program
  THIS SECTION WAS AMENDED BY ACT 2020-147 IN THE 2020 REGULAR SESSION, EFFECTIVE MAY 18, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)...
• Section 40-26B-27 Severability
  THIS SECTION WAS AMENDED BY ACT 2020-147 IN THE 2020 REGULAR SESSION, EFFECTIVE MAY 18, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. This...
• Article 3 Disproportionate Share Hospitals.
• Article 4 Refunds and Disproportionate Share Payments to Hospitals.
• Section 40-26B-60 Definitions
  (a) For the purposes of this article the following words have the following meanings unless the context clearly indicates otherwise: (1) DISPROPORTIONATE SHARE HOSPITAL. A...
• Section 40-26B-61 Payment in timely manner
  Any disproportionate share payment due a hospital shall be paid in a timely fashion. If the amount payable is not in dispute and is not...
• Section 40-26B-62 Funds appropriated for reimbursement
  In meeting its requirements under the Social Security Act that payments to hospitals will take into account the situation of disproportionate share hospitals, the agency...
• Article 5 Hospital Funding Program.
• Section 40-26B-70 Definitions
  For purposes of this article, the following terms shall have the following meanings: (1) ACCESS PAYMENT. A payment by the Medicaid program to an eligible...
• Section 40-26B-71 Assessment
  (a) For state fiscal years 2020, 2021, and 2022, an assessment is imposed on each privately operated hospital in the amount of 6.00 percent of...
• Section 40-26B-72 Program administration
  (a) The commissioner of the department shall administer the assessment program created in this article. (b)(1) The department shall adopt rules pursuant to the Alabama...
• Section 40-26B-73 Hospital Assessment Account
  (a)(1) There is created within the Health Care Trust Fund referenced in Article 3 of Chapter 6 of Title 22 of a designated account known...
• Section 40-26B-74 Private hospital assessment
  (a) Privately operated hospitals shall pay the assessment imposed under this article. (b) If any exemption from the assessment is adjudged to be unconstitutional or...
• Section 40-26B-75 Quarterly notice and collection
  (a)(1) The annual assessment imposed under this article shall be due and payable on a quarterly basis during the first 15 business days of each...
• Section 40-26B-76 Notice of assessment
  (a)(1) The department shall send a notice of assessment to each privately operated hospital informing the hospital of the assessment rate, the hospital's net patient...
• Section 40-26B-77 Hospital certified public expenditures
  Repealed by Act 2016-299, §2, effective October 1, 2016.
• Section 40-26B-77.1 Intergovernmental transfers to the Medicaid Agency
  (a) Beginning on October 1, 2016, and ending on September 30, 2022, publicly owned and state-owned hospitals shall begin making intergovernmental transfers to the Medicaid...
• Section 40-26B-78 Certified public expenditure accounting
  (a) Medicaid shall account for those federal funds derived from certified public expenditures by publicly and state-owned hospitals as those funds are received by Medicaid...
• Section 40-26B-79 Inpatient Medicaid base payments
  If the Medicaid Agency begins making payments pursuant to Article 9 of Chapter 6 of Title 22, on or before September 30, 2019, the agency...
• Section 40-26B-80 Outpatient Medicaid base payments
  If the Medicaid Agency begins making payments pursuant to Article 9 of Chapter 6 of Title 22, on or before September 30, 2019, the agency...
• Section 40-26B-81 Medicaid hospital access payments
  (a) If the Medicaid Agency begins making payments pursuant to Article 9 of Chapter 6 of Title 22, on or before September 30, 2019, to...
• Section 40-26B-82 Effectiveness and cessation
  (a) The assessment imposed under this article shall not take effect or shall cease to be imposed and any moneys remaining in the Hospital Assessment...
• Section 40-26B-83 State plan amendment
  (a) There is established the Hospital Services and Reimbursement Panel to advise in the development of and approve any state plan amendment which involves hospital...
• Section 40-26B-84 Federal medical assistance percentage
  This article shall be of no effect if federal financial participation under Title XIX of the Social Security Act is not available to the Medicaid...
• Section 40-26B-85 Eligibility and benefit expansions
  Except for Medicaid expansion under the Affordable Care Act, as amended, if the Medicaid Agency elects to liberalize the eligibility criteria for individuals who apply...
• Section 40-26B-86 Disproportionate share payments
  The Social Security Act provides for additional payments to hospitals qualifying as disproportionate share hospitals under Section 1923(d) of that act. Payments to disproportionate share...
• Section 40-26B-87 Exclusion from State General Fund
  The Commissioner of the Alabama Medicaid Agency is hereby directed to specifically exclude from the Plan Amendment submitted to the Centers for Medicare and Medicaid...
• Section 40-26B-88 Expiration of article
  This article shall automatically terminate and become null and void by its own terms on September 30, 2022, unless a later act is enacted extending...

Last modified: May 3, 2021