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 Medicaid Program for the purposes of this article at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act, for the applicable fiscal year.
Structure 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.
Section 40-26B-2 - Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions.
Section 40-26B-4 - Filing of Statement; Penalty.
Section 40-26B-6 - Use of Revenues; Reimbursement.
Section 40-26B-7 - Reduction or Elimination of Revenues Prohibited While Tax in Effect.
Section 40-26B-8 - Effect of Article if Federal Financial Participation Is Not Available.