Alabama Statutes

§ 40-26B-76 — Notice of Assessment

Alabama § 40-26B-76
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 26BProviders of Medical Services Privilege Tax
Art. 5Hospital Funding Program

This text of Alabama § 40-26B-76 (Notice of Assessment) 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-76 (2026).

Text

(a)(1) The department shall send a notice of assessment to each privately operated hospital informing the hospital of the assessment rate, the hospital’s net patient revenue calculation, and the estimated assessment amount owed by the hospital for the applicable fiscal year.
(2)Annual notices of assessment shall be sent at least 30 days before the due date for the first quarterly assessment payment of each fiscal year.
(b)(1) The privately operated hospital shall have 30 days from the date of its receipt of a notice of assessment to review and verify the assessment rate, the hospital’s net patient revenue calculation, and the estimated assessment amount.
(2)If a privately operated hospital disputes the hospital’s net patient revenue calculation and the estimated assessment amount, the ho

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Legislative History

(Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2017-382, §1.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-26B-76, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-26B-76.