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

Section 40-26B-1 - Definitions. - The following words, terms and phrases, when used in this...

Section 40-26B-2 - Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions. - To provide further for the availability of indigent health care,...

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...

Section 40-26B-4 - Filing of Statement; Penalty. - (a) On or before the twentieth of each month, beginning...

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...

Section 40-26B-6 - Use of Revenues; Reimbursement. - (a) The Alabama Medicaid Agency shall use the revenues from...

Section 40-26B-7 - Reduction or Elimination of Revenues Prohibited While Tax in Effect. - No revenues resulting from the tax established by this article...

Section 40-26B-8 - Effect of Article if Federal Financial Participation Is Not Available. - This article shall be of no effect if federal financial...

Section 40-26B-9 - Refund of Supplemental Privilege Tax. - (a) Each pharmaceutical service provider that collected and remitted the...

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 - REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452...

Section 40-26B-11 - Legislative Intent. - REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452...

Section 40-26B-12 - Request for Increase in Pharmacy Dispensing Fee. - REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452...

Section 40-26B-13 - Reduction in Supplemental Privilege Tax. - REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452...

Section 40-26B-14 - Duration of Tax. - REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452...

Article 2 - Nursing Facilities.

Section 40-26B-20 - Definitions. - The following words, terms, and phrases shall have the following...

Section 40-26B-21 - Privilege Assessment on Nursing Facilities. - THIS SECTION WAS AMENDED BY ACT 2022-126 IN THE 2022...

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...

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...

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...

Section 40-26B-25 - Use of Revenues; Reimbursement. - (a) The Alabama Medicaid Agency shall use the revenues from...

Section 40-26B-26 - Reduction of Revenues; Reimbursement Computations; Quality Incentive Program. - THIS SECTION WAS AMENDED BY ACT 2020-147 IN THE 2020...

Section 40-26B-27 - Severability. - THIS SECTION WAS AMENDED BY ACT 2020-147 IN THE 2020...

Article 4 - Refunds and Disproportionate Share Payments to Hospitals.

Section 40-26B-60 - Definitions. - (a) For the purposes of this article the following words...

Section 40-26B-61 - Payment in Timely Manner. - Any disproportionate share payment due a hospital shall be paid...

Section 40-26B-62 - Funds Appropriated for Reimbursement. - In meeting its requirements under the Social Security Act that...

Article 5 - Hospital Funding Program.

Section 40-26B-70 - Definitions. - For purposes of this article, the following terms shall have...

Section 40-26B-71 - Assessment. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

Section 40-26B-72 - Program Administration. - (a) The commissioner of the department shall administer the assessment...

Section 40-26B-73 - Hospital Assessment Account. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

Section 40-26B-74 - Private Hospital Assessment. - (a) Privately operated hospitals shall pay the assessment imposed under...

Section 40-26B-75 - Quarterly Notice and Collection. - (a)(1) The annual assessment imposed under this article shall be...

Section 40-26B-76 - Notice of Assessment. - (a)(1) The department shall send a notice of assessment to...

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. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

Section 40-26B-78 - Certified Public Expenditure Accounting. - (a) Medicaid shall account for those federal funds derived from...

Section 40-26B-79 - Inpatient Medicaid Base Payments. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

Section 40-26B-80 - Outpatient Medicaid Base Payments. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

Section 40-26B-81 - Medicaid Hospital Access Payments. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

Section 40-26B-82 - Effectiveness and Cessation. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

Section 40-26B-83 - State Plan Amendment. - (a) There is established the Hospital Services and Reimbursement Panel...

Section 40-26B-84 - Federal Medical Assistance Percentage. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

Section 40-26B-85 - Eligibility and Benefit Expansions. - Except for Medicaid expansion under the Affordable Care Act, as...

Section 40-26B-86 - Disproportionate Share Payments. - The Social Security Act provides for additional payments to hospitals...

Section 40-26B-87 - Exclusion From State General Fund. - The Commissioner of the Alabama Medicaid Agency is hereby directed...

Section 40-26B-88 - Expiration of Article. - THIS SECTION WAS AMENDED BY ACT 2022-127 IN THE 2022...

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

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