reglab/housing_qa huggingface dataset:
AL Code § 40-26B-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 2 - Nursing Facilities.|Section 40-26B-20 - Definitions.

Section 40-26B-20Definitions. The following words, terms, and phrases shall have the following meanings: (1) BED. Any bed that is licensed by the Alabama Department of Health and its successor agency to provide nursing home care which is in a nursing facility. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (4) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (5) NURSING FACILITY. An institution which is licensed under the laws of the State of Alabama as a skilled nursing facility or an intermediate nursing facility. Nursing facility shall not include any facility owned or operated by, or operating under an exclusive contract with, the State of Alabama or any agency thereof, or any nursing facility/institution for the developmentally disabled (NF/IDD). (6) NURSING FACILITY/INSTITUTION FOR THE DEVELOPMENTALLY DISABLED. A nursing facility that provides care only to physically and mentally disabled residents who are 18 years of age or less. (Acts 1991, No. 91-126, p. 153, §1; Acts 1992, No. 92-440, p. 871, §1; Act 97-901, 1st Ex. Sess., p. 277, §1.)
AL Code § 40-26B-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 2 - Nursing Facilities.|Section 40-26B-22 - Payment and Collection of Privilege Assessment; Appropriation of Funds and Use by Alabama Medicaid Agency.

Section 40-26B-22Payment 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, however, for the first fiscal year in which this article is effective, to defray its expenses including salaries and costs of operation incident to the collection of this privilege assessment, there is hereby appropriated to the department and shall be deducted as a first charge thereon, an amount not to exceed one percent of the revenues collected pursuant to this article. Such amount of money as shall be appropriated for each succeeding fiscal year by the Legislature to the department with which to pay the salaries, the cost of operation and the management of the department shall be deducted, as a first charge thereon, from the privilege assessments collected under and pursuant to this article. Provided, however, the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year, incident to the collection of this privilege assessment. (Acts 1991, No. 91-126, p. 153, §3; Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2011-614, p. 1376, §1; Act 2012-536, 1589, §1.)
AL Code § 40-26B-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 2 - Nursing Facilities.|Section 40-26B-23 - Filing of Statement; Privilege Assessment Prorated for Beds Added or Subtracted; Penalty.

Section 40-26B-23Filing 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 facility during the fiscal year except that, for any nursing facility which adds licensed beds after July 1, 1991, and has a monthly total occupancy rate of less than 85 percent according to Medicaid program methodology, the amount due for each such month shall be determined by prorating the annual privilege assessments due per bed on a daily basis and multiplying the amount times the total number of patient days furnished in such month by the facility. This exception shall cease as of the first month that the occupancy rate of the nursing facility equals or exceeds 85 percent. (c) Any nursing facility that fails to pay the privilege assessments levied by this article within the time required by this article shall pay, in addition to the privilege assessments, a penalty of 10 percent of the amount of privilege assessments due, together with interest thereon at the rate prescribed by Section 40-1-44, such penalty and interest to be assessed and collected as part of the privilege assessments. 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 Alabama Medicaid Agency, which shall withhold the payment, interest and penalty owed from any reimbursement due to the nursing facility under the Medicaid program. The privilege assessment levied by this article shall constitute a debt due the State of Alabama and may be collected by civil action in addition to the methods provided in this article. The department is empowered to assess, file tax liens, and collect the privilege assessments levied by this article, as prescribed in this title. (Acts 1991, No. 91-126, p. 153, §4(a)-(c); Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2011-614, p. 1376, §1.)
AL Code § 40-26B-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 2 - Nursing Facilities.|Section 40-26B-24 - Duty to Keep Books and Records; Confidentiality of Information; Rules and Regulations.

Section 40-26B-24Duty 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 time to time, as it deems desirable, and after consultation with the Alabama Medicaid Agency, promulgate such reasonable rules and regulations as necessary to provide for the orderly and efficient administration of the privilege assessment levied by this article. (Acts 1991, No. 91-126, p. 153, §4(d)-(f); Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2011-614, p. 1376, §1.)
AL Code § 40-26B-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 2 - Nursing Facilities.|Section 40-26B-25 - Use of Revenues; Reimbursement.

Section 40-26B-25Use 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.)
AL Code § 40-26B-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 2 - Nursing Facilities.|Section 40-26B-27 - Severability.

Section 40-26B-27Severability. 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. This article is intended to be severable. If federal financial participation under Title XIX of the Social Security Act is not available to the Alabama Medicaid program for the purposes of any section, subsection, paragraph, or subparagraph of this article at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act, for the applicable fiscal year then, the section, subsection, paragraph, or subparagraph of this article for which the approved federal financial participation at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act shall be of no effect. All other sections, subsections, paragraphs, and subparagraphs of this article eligible for federal financial participation shall remain in effect. (Acts 1991, No. 91-126, p. 153, §7; Act 97-901, 1st Ex. Sess., p. 277, §1; Act 2020-147, §1.)
AL Code § 40-26B-60 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 4 - Refunds and Disproportionate Share Payments to Hospitals.|Section 40-26B-60 - Definitions.

Section 40-26B-60Definitions. (a) For the purposes of this article the following words have the following meanings unless the context clearly indicates otherwise: (1) DISPROPORTIONATE SHARE HOSPITAL. A hospital meeting the requirements of Section 1923 of the Social Security Act and other criteria adopted by the Alabama Medicaid Agency in its state plan for medical assistance under Title XIX of the Social Security Act. (2) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (3) HOSPITAL. A facility, which is licensed as a hospital under the laws of the State of Alabama, provides 24-hour nursing services, and is primarily engaged in providing, by or under the supervision of doctors of medicine or osteopathy, inpatient services for the diagnosis, treatment, and care or rehabilitation of persons who are sick, injured, or disabled. (4) PUBLICLY-OWNED HOSPITAL. A hospital created and operating under the authority of a governmental unit which has been established as a public corporation pursuant to Chapter 21 of Title 22 or Chapter 95 of Title 11, or a hospital otherwise owned and operated by a unit of local government. (Acts 1993, No. 93-314, p. 471, §3(a).)
AL Code § 40-26B-61 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 4 - Refunds and Disproportionate Share Payments to Hospitals.|Section 40-26B-61 - Payment in Timely Manner.

Section 40-26B-61Payment in timely manner. Any disproportionate share payment due a hospital 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 1993, No. 93-314, p. 471, §3(b).)
AL Code § 40-26B-62 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 4 - Refunds and Disproportionate Share Payments to Hospitals.|Section 40-26B-62 - Funds Appropriated for Reimbursement.

Section 40-26B-62Funds appropriated for reimbursement. In meeting its requirements under the Social Security Act that payments to hospitals will take into account the situation of disproportionate share hospitals, the agency shall, not later than the beginning of each fiscal year, promulgate regulations establishing the total amount of funds to be appropriated for each fiscal year by the agency for reimbursement, in accordance with its approved methodology, to disproportionate share hospitals other than state-owned teaching hospitals. In no event shall the total amount of funds appropriated for reimbursement to disproportionate share hospitals in accordance with and subject to the approved methodology be less than the disproportionate cap established by the Health Care Financing Administration. (Acts 1993, No. 93-314, p. 471, §3(c).)
AL Code § 40-26B-72 (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-72 - Program Administration.

Section 40-26B-72Program administration. (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. (Act 2009-549, p. 1454, §2.)
AL Code § 40-26B-74 (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-74 - Private Hospital Assessment.

Section 40-26B-74Private hospital assessment. (a) Privately operated hospitals shall pay the assessment imposed under this article. (b) If any exemption from the assessment is adjudged to be unconstitutional or otherwise invalid, this article shall be automatically repealed by the finding of unconstitutionality or invalidity. (Act 2009-549, p. 1454, §2.)
AL Code § 40-26B-75 (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-75 - Quarterly Notice and Collection.

Section 40-26B-75Quarterly notice and collection. (a)(1) The annual assessment imposed under this article shall be due and payable on a quarterly basis during the first 15 business days of each quarter. (2) Notwithstanding subdivision (1), the installment payment of an assessment imposed by this article shall not be due and payable until: a. The department issues the written notice required by this article stating that the payment methodologies to privately operated hospitals required under this article have been approved by the Centers for Medicare and Medicaid Services and the waiver under 42 C.F.R. §433.68 for the assessment imposed by this article, if necessary, has been granted by the Centers for Medicare and Medicaid Services, or if approval for the State Plan Amendment and the waiver under 42 CFR §433.68 for the assessment imposed by this article, if necessary, is delayed for any reason, the payment shall be recalulated by Medicaid upon actual approval; and  b. The 30-day verification period required by this article has expired; and c. Medicaid has made all disproportionate share payments for the quarter, consistent with the effective date of the approved state plan amendment and waiver. (3) After the initial installment has been paid under this section, each subsequent quarterly installment payment of an assessment imposed by this article shall be due and payable during the first 15 business days of the quarter, or if approval for the State Plan Amendment and the waiver under 42 CFR §433.68 for the assessment imposed by this article, if necessary, is delayed for any reason, the payment shall be recalculated by Medicaid upon actual approval. (b) The payment by a privately operated hospital of the assessment created in this article shall be reported as an allowable cost for Medicaid reimbursement purposes. (c)(1) If a privately operated hospital fails to pay the full amount of a quarterly assessment by the fifteenth business day of the quarter, the department shall add to the assessment: a. A penalty assessment equal to five percent of the quarterly amount not paid on or before the due date; and b. On the last day of each quarter after the due date until the assessed amount and the penalty imposed under this section are paid in full, an additional five percent penalty assessment on any unpaid quarterly and unpaid penalty assessment amounts. (2) Payments shall be credited first to unpaid quarterly amounts, rather than to penalty or interest amounts, beginning with the most delinquent installment. (Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2017-382, §1.)
AL Code § 40-26B-77 (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-77 - Hospital Certified Public Expenditures.

Section 40-26B-77Hospital certified public expenditures. Repealed by Act 2016-299, §2, effective October 1, 2016. (Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1.)
AL Code § 40-26B-77.1 (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-77.1 - Intergovernmental Transfers to the Medicaid Agency.

Section 40-26B-77.1Intergovernmental transfers to the Medicaid Agency. (a) Beginning on October 1, 2016, and ending on September 30, 2022, publicly owned and state-owned hospitals shall begin making intergovernmental transfers to the Medicaid Agency. If the agency begins making payments pursuant to Article 9 of Chapter 6 of Title 22, on or before September 30, 2019, the amount of the intergovernmental transfers shall be calculated for each hospital using a pro-rata basis based on the hospital's IGT contribution for FY 2018 in relation to the total IGT for FY 2018. Total IGTs for any given fiscal year shall not exceed three hundred thirty-three million, four hundred thirty-four thousand, and forty-eight dollars ($333,434,048) with the exception of an adjustment as described in subsection (d) and to the extent adjustments are required to comply with federal regulations or terms of any waiver issued by the federal government relating to the state's Medicaid program. The total intergovernmental transfers shall equal and shall not exceed the amount of state funds necessary for the agency to obtain only those federal matching funds necessary to pay publicly owned and state-owned hospitals for hospital payments. 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 total intergovernmental transfers shall equal the amount of state funds necessary for the agency to obtain only those federal matching funds necessary to pay publicly owned and state-owned hospitals for hospital payments. (b) These intergovernmental transfers shall be made in compliance with 42 U.S.C. §1396b.(w). (c) If a publicly or state-owned hospital commences operations after October 1, 2013, the hospital shall commence making intergovernmental transfers to the Medicaid Agency in the first full month of operation of the hospital after October 1, 2013. (d) If the Medicaid Agency begins making payments pursuant to Article 9 of Chapter 6 of Title 22, on or before September 30, 2019, notwithstanding any other provision of this article, a private hospital that is subject to payment of the assessment pursuant to this article at the beginning of a state fiscal year, but during the state fiscal year experiences a change in status so that it is subject to the intergovernmental transfer computed under this article, it shall continue to pay the same amount as calculated in Section 40-26B-71, but in the form of an intergovernmental transfer. (Act 2013-246, p. 595, §2; Act 2016-299, p. 749, §1; Act 2017-382, §1; Act 2018-543, §1; Act 2019-278, §1.)
AL Code § 40-26B-78 (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-78 - Certified Public Expenditure Accounting.

Section 40-26B-78Certified public expenditure accounting. (a) Medicaid shall account for those federal funds derived from certified public expenditures by publicly and state-owned hospitals as those funds are received by Medicaid from the federal government. (b) The certified public expenditure accounting shall be separate and distinct from the state General Fund appropriation accounting. (c) Federal moneys accounted for shall not be used to replace other state General Fund revenues appropriated and funded by the Legislature or other revenues used to support Medicaid. (d) The moneys obtained by Medicaid from hospital certified public expenditure certifications shall be used only as follows: (1) To make disproportionate share hospital payments under this article;  (2) To reimburse moneys collected by the department through error or mistake under this article; or (3) For any other permissible purpose allowed under Title XIX of the Social Security Act. (Act 2009-549, p. 1454, §2; Act 2013-246, p. 595, §1.)