§ 40-26B-93 — Assessment on Emergency Medical Transport Providers - Payment; Disposition of Funds

Alabama § 40-26B-93

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 26B: Providers of Medical Services Privilege Tax
• Art. 6: Emergency Medical Transport Providers

Text

(a) The assessment imposed by this article shall be due and payable to the department on a date determined by the department, which date shall not be later than the 15th day of the month following the close of the fiscal quarter for which the assessment is assessed, except that Section 40-26B-97 shall apply to any fiscal quarter for which federal approval has not been obtained as of the first day of the fiscal quarter. Any payment not received by the 15th day of the month following the close of the fiscal quarter shall be considered delinquent. When collected, the assessment imposed by the article shall be deposited to the Alabama Health Care Trust Fund.
(b) Any emergency medical transport provider that fails to pay the assessment levied by this article by the 15th day of the month following the close of the fiscal quarter for which the assessment is assessed shall pay, in addition to the assessment, a penalty of 10 percent of the amount of the assessment 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 assessment. 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 the delinquent payment is not received by the 45th day of the quarter in which the assessment was due, the department shall notify the Alabama Medicaid Agency which shall determine whether the emergency medical transport provider is a Medicaid provider, and if so, shall withhold the payment, interest, and penalty due from any reimbursement due the provider under the Medicaid Program, including any emergency medical transport enhancements authorized by Section 40-26B-95. Any emergency medical transport provider who cures the delinquency within 15 days of the date of delinquency shall be eligible for medical transport enhancements authorized by Section 40-26B-95 during that quarter. Any emergency medical transport provider who does not cure the delinquency within 15 days of the date of delinquency shall not be eligible for medical transport enhancements authorized by Section 40-26B-95 during that quarter. Delinquent payments received more than 15 days after the date of delinquency shall be considered a part of the surplus assessment to be utilized in accordance with Section 40-26B-91. The assessments 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.
(c) Revenues generated by this assessment shall be made available exclusively and are continuously appropriated for the following purposes:
(1) To pay for the state’s administrative costs of this article, the department shall receive one percent of the assessment per quarter and Medicaid shall receive funding for expenses and enhancements to health care services with emphasis on non-emergency transportation in an amount of one hundred seventy-five thousand dollars ($175,000) per fiscal quarter, subject to Section 40-26B-98(d).
(2) To pay emergency medical transport enhancements to emergency transport providers pursuant to Section 40-26B-95.

Legislative History

(Act 2022-128, §1; Act 2025-370, §1.)