Alabama Statutes
§ 40-26B-60 — Definitions
Alabama § 40-26B-60
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 26BProviders of Medical Services Privilege Tax
Art. 4Refunds and Disproportionate Share Payments to Hospitals
This text of Alabama § 40-26B-60 (Definitions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-26B-60 (2026).
Text
(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
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Legislative History
(Acts 1993, No. 93-314, p. 471, §3(a).)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-26B-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-26B-60.