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40-26B-23
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 statement under
penalty of perjury on forms prescribed by the department, showing the total number of beds
as of the last day of the previous month, the privilege assessment due under this article,
and such other reasonable and necessary information as the department, after consultation
with the Alabama Medicaid Agency and adoption of appropriate rules and regulations, may require
for the proper enforcement of the provisions of this article. At the time of filing such statement
the nursing facility shall pay to the department the amount of privilege assessments shown
to be due. (b) The annual privilege assessments levied by this article shall be prorated on
a month by month basis for any beds added to or subtracted from the nursing...
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40-26B-21
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) There is levied and shall be collected a privilege
assessment on the business activities of every nursing facility in the State of Alabama. The
privilege assessment imposed is in addition to all other taxes and assessments, and shall
be at the annual rate of one thousand eight hundred ninety-nine dollars and ninety-six cents
($1,899.96) for each bed in the nursing facility. Beginning September 1, 2020, the privilege
assessment shall be increased from one thousand eight hundred ninety-nine dollars and ninety-six
cents ($1,899.96) for each bed in the nursing facility, by an addition to the privilege assessment
equal to three hundred twenty-seven dollars and forty-eight cents ($327.48) per annum. The
addition to the privilege assessment shall be paid in equal monthly...
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22-6-196
Section 22-6-196 Privilege assessment - Failure to pay. Any PACE provider that fails
to pay the assessment levied by this article within the time required by this article shall
pay, in addition to the assessment, a penalty of 10 percent of the amount of assessment due,
together with interest thereon at the rate prescribed by Section 40-1-44, the penalty
and interest to be assessed and collected as part of the taxes. Provided, however, the department,
if a good and sufficient reason is shown, may waive or remit the penalty of 10 percent or
a portion thereof. If payment is not received by the last day of the month, the department
shall notify the Medicaid Agency which shall determine whether the PACE provider is a Medicaid
provider, and if so, shall withhold the payment, interest, and penalty due from any reimbursement
due the provider under the Medicaid program. The assessment levied by this article shall constitute
a debt due the State of Alabama and may be collected by civil action in...
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40-26B-4
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 a statement under penalty of perjury on forms prescribed by
the department, showing the total number of prescriptions filled or refilled by said provider
for the previous month, the taxes due under this article and such other reasonable and necessary
information as the department, after consultation with the Alabama Medicaid Agency and adoption
of appropriate rules or regulations, may require for the proper enforcement of the provisions
of this article. At the time of filing such monthly statement such provider shall pay to the
department the amount of taxes shown to be due. When the total tax for which any pharmaceutical
provider liable under this article does not exceed $10 for any month, a quarterly return and
remittance in lieu of the monthly returns may be made on or before...
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40-26B-25
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 shall be limited to those for which federal financial participation
under Title XIX of the Social Security Act is available. (b) Any reimbursement due a nursing
facility under the Medicaid program shall be paid in a timely fashion. If the amount payable
is not in dispute and is not paid by the Alabama Medicaid Agency within 30 days of the due
date, interest on the amount due shall be charged. The interest rate shall be the legal amount
currently charged by the state. Acts 1991, No. 91-126, p. 153, §5; Acts 1992, No. 92-440,
p. 871, §1; Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2011-614, p. 1376, §1.)...
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40-26B-22
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 of the month next succeeding the month in which the assessment accrues, and shall, when
collected, be paid by the department into the State Treasury. Payment by United States mail
will be timely if mailed in accordance with Section 40-1-45. When so paid into the
State Treasury, all such privilege assessments shall be deposited to the credit of the Alabama
Health Care Trust Fund or any successor fund administered by or on behalf of the Alabama Medicaid
Agency. (b) The receipts from the privilege assessments levied in this article shall be solely
available for appropriation by the Alabama Legislature to the Alabama Medicaid Agency for
use by the agency in accomplishing the purposes of this article. Provided,...
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40-26B-24
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 be necessary to determine the
amount of privilege assessments for which it is liable under the provisions of this article.
The books and records shall be kept and preserved for a period of not less than three years,
and all such books and records shall be open for examination during business hours by the
department or its duly authorized agents. (b) All information secured pursuant to this article
by the department shall be confidential, as prescribed by Section 40-2A-10, except
that the department may provide such information to the Alabama Medicaid Agency as necessary
for the proper administration of the Medicaid program, or for the department's proper administration
of the privilege assessments levied by this article. (c) The department shall from...
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40-26B-26
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) No revenues resulting from the
privilege assessment established by this article and applied to increases in covered services
or reimbursement levels or other enhancements of the Medicaid program shall be subject to
reduction or elimination while the privilege assessment is in effect. (b) Every nursing facility
participating in the Medicaid program in the State of Alabama shall be reimbursed according
to the reimbursement methodology contained in Chapter 560-X-22 of the Alabama Medicaid Agency
Administrative Code (Supp. 12/31/95) on January 31, 1998, which methodology is incorporated
by reference herein, except that the following shall apply: (1) The ceiling for the operating
cost center described in Title 560-X-22-.06 (2)(a) of the Alabama Medicaid...
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22-21-265
Section 22-21-265 Certificates of need - Required for new institutional health service.
(a) On or after July 30, 1979, no person to which this article applies shall acquire, construct,
or operate a new institutional health service, as defined in this article, or furnish or offer,
or purport to furnish a new institutional health service, as defined in this article, or make
an arrangement or commitment for financing the offering of a new institutional health service,
unless the person shall first obtain from the SHPDA a certificate of need therefor. Notwithstanding
any provisions of this article to the contrary, those facilities and distinct units operated
by the Department of Mental Health, and those facilities and distinct units operating under
contract or subcontract with the Department of Mental Health where the contract constitutes
the primary source of income to the facility, shall not be required to obtain a certificate
of need under this article. (b) Notwithstanding all other...
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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the county in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
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