§ 40-26B-72 — Program Administration

Alabama § 40-26B-72

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 26B: Providers of Medical Services Privilege Tax
• Art. 5: Hospital Funding Program

Text

(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.

Legislative History

(Act 2009-549, p. 1454, §2.)