reglab/housing_qa huggingface dataset:
AL Code § 40-26B-79 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 5 - Hospital Funding Program.|Section 40-26B-79 - Inpatient Medicaid Base Payments.

Section 40-26B-79Inpatient 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 shall pay hospitals as a base amount for state fiscal year 2019, for inpatient services an APR-DRG payment that is equal to the total modeled UPL submitted and approved by CMS during fiscal year 2019. If the agency begins making payments pursuant to Article 9 of Chapter 6 of Title 22, on a date other than the first day of fiscal year 2019, there shall be no retroactive adjustment to payments already made to hospitals in accordance with the approved state plan. If approved by CMS, the agency shall publish the APR-DRG rates for each hospital prior to September 30, 2018. If the agency does not begin making payments pursuant to Article 9 of Chapter 6 of Title 22, on or before September 30, 2022, the agency shall pay hospitals as a base amount for fiscal years 2020, 2021, and 2022, the total inpatient payments made by the agency during state fiscal year 2007, divided by the total patient days paid in state fiscal year 2007, multiplied by patient days paid during fiscal years 2020, 2021, and 2022. This payment to be paid using the agency's published check write table is in addition to any hospital access payments the agency may elect to pay hospitals inpatient payments other than per diems and access payments, if the agency does not make payments pursuant to Article 9 of Chapter 6 of Title 22 in fiscal year 2019, only if the Hospital Services and Reimbursement Panel approves the change in hospital payments. (Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1.)
AL Code § 40-26B-80 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 5 - Hospital Funding Program.|Section 40-26B-80 - Outpatient Medicaid Base Payments.

Section 40-26B-80Outpatient 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 shall pay hospitals as a base amount for fiscal year 2019 for outpatient services based upon a fee for service and access payments or OPPS schedule. If the agency begins making payments pursuant to Article 9 of Chapter 6 of Title 22, on a date other than the first day of fiscal year 2022, there shall be no retroactive adjustment to payments already made to hospitals in accordance with the approved state plan. Should the Medicaid Agency implement OPPS, the total amount budgeted (total base rate) for OPPS shall not be less than the total outpatient UPL. If the Medicaid Agency does not begin making payments pursuant to Article 9 of Chapter 6 of Title 22, on or before September 30, 2019, the agency shall pay hospitals as a base amount for fiscal year 2019 for outpatient services, based upon an outpatient fee schedule in existence on September 30, 2018. Hospital outpatient base payments shall be in addition to any hospital access payments or other payments described in this article. (Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1.)
AL Code § 40-26B-83 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 5 - Hospital Funding Program.|Section 40-26B-83 - State Plan Amendment.

Section 40-26B-83State 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 services or reimbursement to be submitted to the Centers for Medicare and Medicaid Services. (1) The panel shall consist of six members and be constituted in the following manner: a. The Commissioner of the Alabama Medicaid Agency. b. Three members to be appointed by the Governor from a list of 10 names submitted by the Alabama Hospital Association. The hospital members appointed shall represent the diverse ownership type of hospitals in the state. c. Two members to be appointed by the Governor. (2) All panel members shall be residents of Alabama and the composition of the board shall reflect the racial, gender, geographic, urban/rural, and economic diversity of the state. The panel shall meet within 30 days subsequent to May 15, 2009, to elect a chair and establish procedures necessary to carry out the business of the panel. A quorum shall be a majority of the members appointed to the panel. The sole purpose of the panel is to approve any amendments to the state plan to be submitted to the Centers for Medicare and Medicaid Services which involve hospital services or reimbursement. Amendments to the state plan must be approved by a majority of the members attending a meeting called for the purpose of reviewing and approving, amending, or disapproving the proposed state plan amendment. (b) Medicaid shall file with the Centers for Medicare and Medicaid Services a state plan amendment approved by the Hospital Services and Reimbursement Panel to implement the requirements of this article, including the payment of hospital access payments under this article no later than 45 days after the effective date of this article. (c) If the state plan amendment is not approved by the Centers for Medicare and Medicaid Services, the department shall: (1) Not implement the assessment imposed under this article; and (2) Return any assessment fees to the hospitals that paid the fees if assessment fees have been collected.  (Act 2009-549, p. 1454, §2.)
AL Code § 40-26B-84 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 5 - Hospital Funding Program.|Section 40-26B-84 - Federal Medical Assistance Percentage.

Section 40-26B-84Federal 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 Agency at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act, for the state fiscal years 2020, 2021, and 2022. (Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1.)
AL Code § 40-26B-85 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 5 - Hospital Funding Program.|Section 40-26B-85 - Eligibility and Benefit Expansions.

Section 40-26B-85Eligibility 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 for Medicaid services or to expand or increase the medical assistance benefits as defined in Title XIX of the Social Security Act which it currently provides to Medicaid beneficiaries, the state share of such funds necessary to increase medical assistance benefits or allow more persons to become eligible for Medicaid shall only be appropriated from the state General Fund and not from any funds produced or segregated for hospital payments under this article. (Act 2009-549, p. 1454, §2; Act 2019-278, §1.)
AL Code § 40-26B-86 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 5 - Hospital Funding Program.|Section 40-26B-86 - Disproportionate Share Payments.

Section 40-26B-86Disproportionate 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 hospitals shall be made to all hospitals qualifying for disproportionate share hospital payments under Section 1923(d) of that act, in addition to any other payments by Medicaid. Medicaid shall fully expend the allotment to hospitals under Section 1923(f)(3) of the Social Security Act. Medicaid shall not restrict the qualifications for disproportionate share hospital payments to anything less than what the act sets out as disproportionate share hospital qualifications. The disproportionate share hospital payment to each hospital shall be made quarterly during the first month of each quarter for the state fiscal year. Medicaid shall mandate an uncompensated care survey be completed annually and returned to Medicaid by each hospital affected by this article beginning with the state fiscal year ending September 30, 2009, and thereafter for each state fiscal year. The survey shall be conducted in a manner that complies with federal rules related to auditing and reporting of disproportionate share hospital payments, as described in 42 C.F.R. §§447 and 455. (Act 2009-549, p. 1454, §2; Act 2016-299, §1.)
AL Code § 40-26B-87 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 5 - Hospital Funding Program.|Section 40-26B-87 - Exclusion From State General Fund.

Section 40-26B-87Exclusion 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 Services regarding the Hospital Assessment Program any language or calculations that would incur liability to the State General Fund. (Act 2009-549, p. 1454, §3.)
AL Code § 40-26B-88 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 5 - Hospital Funding Program.|Section 40-26B-88 - Expiration of Article.

Section 40-26B-88Expiration 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 the article to future state fiscal years. (Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1.)
AL Code § 40-29-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 1 - General Provisions.|Section 40-29-1 - Short Title.

Section 40-29-1Short title. This chapter shall be known and may be cited as the "Tax Enforcement and Compliance Act" or "TECA." (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §1.)
AL Code § 40-29-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 1 - General Provisions.|Section 40-29-2 - Applicability of Chapter; Purpose; Legislative Intent.

Section 40-29-2Applicability of chapter; purpose; legislative intent. The provisions of this chapter shall apply to every public tax, license or fee, and/or any penalty or interest payable thereon, levied under the provisions of any existing or hereafter enacted law which is codified in this title or any other title and is collectible by the Commissioner of Revenue. The purpose of this chapter is to supplement and clarify existing provisions of the general law relating to the enforcement and collection of taxes. The provisions of this chapter shall be complementary and in addition to all other provisions of law. In the event of any conflict between the provisions of this chapter and those of any other specific statutory provisions contained in other chapters of this title, or of any other title, it is hereby declared to be the legislative intent that, to the extent such other specific provisions are inconsistent with or different from the provisions of this chapter, the provisions of this chapter shall prevail. It is the intent of the Legislature that no part of this chapter shall be construed so as to supersede any due process requirements presently in effect under this title. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §2.)
AL Code § 40-29-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-20 - Lien for Taxes - Generally.

Section 40-29-20Lien for taxes - Generally. If any person liable to pay any tax, other than ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional amount, addition to tax, or assessable penalty together with any costs that may accrue in addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights to property, whether real or personal, tangible or intangible, belonging to such person. The Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file with the Department of Revenue a bond in double the amount of the lien filed, with surety or sureties to be either a surety company authorized to do business in Alabama or such individual property owners, not less than three in number, as are recommended by the judge of probate of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest penalty, additional amount or addition to such tax, together with any costs which may occur in addition thereto as may be assessed against the taxpayer, principal in said bond, the Commissioner of Revenue or his delegate, shall withdraw and release said lien filed under the provisions of this section, and upon a determination that the said taxpayer owes any of said taxes to the state, the assessment (judgment) therefor shall be entered against said taxpayer and the surety or sureties on said bond; and, if not paid within 30 days from the date of said final assessment (judgment), then execution shall issue therefor against said principal and the surety or sureties on said bond. If the bond hereinabove provided for is not given and approved by the said commission, and a final assessment (judgment) is entered against said taxpayer and he duly and legally appeals therefrom within the time and in the manner provided for by this title, and the clerk or register of the court to which the appeal has been taken duly and legally approves the bond required for an appeal or the said taxpayer against whom the said assessment was entered by the Department of Revenue shall, within 30 days from the date of the assessment, pay the amount thereof to the state, then, in either of said events, the Commissioner of Revenue shall cancel or release from record said lien. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §3; Acts 1992, No. 92-186, p. 349, §74.)
AL Code § 40-29-20.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-20.1 - Lien for Taxes - Collection Firms Prohibited From Recovering Certain Expenses From Taxpayers.

Section 40-29-20.1Lien for taxes - Collection firms prohibited from recovering certain expenses from taxpayers. (a) Notwithstanding Section 40-29-20, or any other law to the contrary, a private auditing or collecting firm may not recover any of the following costs from a taxpayer: (1) Professional service fees to include, but not be limited to, attorney fees and charges for accountant services. (2) Travel costs. (3) Salary or personnel-related expenses of the firm. (4) Auditing or collecting related costs.  (b) For purposes of this section, a private auditing or collecting firm has the same definition as provided in Section 40-2A-3. (Act 2020-31, §1.)
AL Code § 40-29-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-21 - Lien for Taxes - Term.

Section 40-29-21Lien for taxes - Term. Unless another date is specifically fixed by law, the lien imposed by Section 40-29-20 shall arise at the time the assessment list, return therefor or the payment thereof, whichever is prior, was due to have been filed with or made to the Department of Revenue, and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §4.)
AL Code § 40-29-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-24 - Surrender of Property Subject to Levy; "Person" Defined.

Section 40-29-24Surrender of property subject to levy; "person" defined. (a) Requirement. Except as otherwise provided in subsection (b), any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Commissioner of Revenue or his delegate, surrender such property or rights (or discharge such obligation) to the Commissioner of Revenue or his delegate, except such part of the property or rights as is, at the time of such demand, subject to an attachment or execution under any judicial process. (b) Enforcement of levy. (1) EXTENT OF PERSONAL LIABILITY. Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the Commissioner of Revenue, shall be liable in his own person and estate to the State of Alabama in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at an annual rate established by law from the date of such levy (or, in the case of a levy described in subdivision (3) of subsection (d) of Section 40-29-23, from the date such person would otherwise have been obligated to pay over such amounts to the taxpayer). Any amount (other than costs and the 10 percent penalty provided in subdivision (2) below) recovered under this subdivision shall be credited against the tax liability for the collection of which such levy was made. (2) PENALTY FOR VIOLATION. In addition to the personal liability imposed by subdivision (1), if any person required to surrender property or rights to property fails or refuses to surrender such property or rights to property without reasonable cause, such person shall be liable for a penalty equal to 10 percent of the amount recoverable from the property under his control. No part of such penalty shall be credited against the tax liability for the collection of which such levy was made.  (c) Effect of honoring levy. Any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made who, upon demand by the Commissioner of Revenue or his delegate, surrenders such property or rights to property (or discharges such obligation) to the Commissioner of Revenue or his delegate, or who pays a liability under subdivision (b)(1), shall be discharged from any obligation or liability to the delinquent taxpayer with respect to such property or rights to property arising from such surrender or payment. (d) "Person" defined. The term "person" as used in subsection (a) includes an officer of a corporation or a member of a partnership, who as such officer or member is under a duty to surrender the property or rights to property, or to discharge the obligation. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §7.)
AL Code § 40-29-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-25 - Production of Books.

Section 40-29-25Production of books. If a levy has been made on any property, or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the Commissioner of Revenue or his delegate, exhibit such books or records to the Commissioner of Revenue or his delegate. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §8.)
AL Code § 40-29-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-27 - Sale of Perishable Goods.

Section 40-29-27Sale of perishable goods. If the commissioner or his delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and: (a) Return to owner. If the owner of the property can be readily found, the commissioner or his delegate shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner: (1) Pays to the commissioner or his delegate an amount equal to the appraised value; or (2) Gives bond in such form, with such sureties, and in such amount as the commissioner or his delegate shall prescribe, to pay the appraised amount at such time as the commissioner or his delegate determines to be appropriate in the circumstances. (b) Immediate sale. If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner or his delegate may as soon as practicable make public sale of the property in accordance with such regulations or in such manner as may be prescribed by the commissioner or his delegate. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §10.)
AL Code § 40-29-28 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-28 - Redemption of Property.

Section 40-29-28Redemption of property. (a) Before sale. Any person whose property has been levied upon hereunder or subject to execution under Section 40-2-11 shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner or his delegate at any time prior to the sale thereof, and upon such payment the commissioner or his delegate shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment. (b) Redemption of real estate after sale. (1) PERIOD. The owners of any real property sold as provided in Section 40-29-26, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one year after the sale thereof. Real property purchased by the state at said sale may be redeemed from the state at any time within one year after the sale thereof. (2) PRICE. Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the commissioner or his delegate, for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the current rate of interest per annum as last published and charged on delinquent taxes by the Internal Revenue Service. Where the state was purchaser, the tax liability must be paid in full in addition to the costs, penalties and interest in order to redeem. (c) Record. When any lands sold are redeemed as provided in this section, the commissioner or his delegate shall cause entry of the fact to be made upon the record mentioned in Section 40-29-31, and such entry shall be evidence of such redemption. (d) There may be no redemption of personal property. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §11.)