(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 Administrative Procedure Act to implement this article.
(2) Unless otherwise provided in this article, the rules adopted under subdivision (1) shall not grant any exceptions to or exemptions from the hospital assessment imposed.
(3) The rules adopted under this article shall include forms for:
a. The proper imposition and collection of the assessment imposed; and
b. Enforcement of this article, including without limitation letters of caution or sanctions; and
c. Reporting of net patient revenue.
(c) To the extent practicable, the department shall administer and enforce this article and collect the assessments, interest, and penalty assessments imposed under this article using procedures generally employed in the administration of the department's other powers, duties, and functions.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 26B - Providers of Medical Services Privilege Tax.
Article 5 - Hospital Funding Program.
Section 40-26B-70 - Definitions.
Section 40-26B-71 - Assessment.
Section 40-26B-72 - Program Administration.
Section 40-26B-73 - Hospital Assessment Account.
Section 40-26B-74 - Private Hospital Assessment.
Section 40-26B-75 - Quarterly Notice and Collection.
Section 40-26B-76 - Notice of Assessment.
Section 40-26B-77 - Hospital Certified Public Expenditures.
Section 40-26B-77.1 - Intergovernmental Transfers to the Medicaid Agency.
Section 40-26B-78 - Certified Public Expenditure Accounting.
Section 40-26B-79 - Inpatient Medicaid Base Payments.
Section 40-26B-80 - Outpatient Medicaid Base Payments.
Section 40-26B-81 - Medicaid Hospital Access Payments.
Section 40-26B-82 - Effectiveness and Cessation.
Section 40-26B-83 - State Plan Amendment.
Section 40-26B-84 - Federal Medical Assistance Percentage.
Section 40-26B-85 - Eligibility and Benefit Expansions.
Section 40-26B-86 - Disproportionate Share Payments.