Nebraska § 68-1806 Collection of
tax; discontinued; when; effect

Nebraska Statutes

§ 68-1806 — Collection of tax; discontinued; when; effect

Nebraska § 68-1806

Ch. 68Public Assistance

This text of Nebraska § 68-1806 (Collection of tax; discontinued; when; effect) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 68-1806 (2026).

Text

(1)Until July 1, 2014:

(a)Collection of the tax imposed by section 68-1803 shall be discontinued if:

(i)The amendment to the state medicaid plan described in section 68-1805 is disapproved by the Centers for Medicare and Medicaid Services;

(ii)The department reduces rates paid to intermediate care facilities for persons with developmental disabilities to an amount less than the rates effective September 1, 2003; or

(iii)The department or any other state agency attempts to utilize the money in the ICF/DD Reimbursement Protection Fund for any use other than uses permitted pursuant to the ICF/DD Reimbursement Protection Act; and

(b)If collection of the tax is discontinued as provided in subdivision

(a)of this subsection, all money in the fund shall be returned to the intermediate c

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(1) Until July 1, 2014:
(a) Collection of the tax imposed by section 68-1803 shall be discontinued if:
(i) The amendment to the state
medicaid plan described in section 68-1805 is disapproved by the Centers for
Medicare and Medicaid Services;
(ii) The department reduces
rates paid to intermediate care facilities for persons with developmental disabilities to an
amount less than the rates effective September 1, 2003; or
(iii) The department or any
other state agency attempts to utilize the money in the ICF/DD Reimbursement
Protection Fund for any use other than uses permitted pursuant to the ICF/DD Reimbursement Protection Act; and
(b) If collection of the tax
is discontinued as provided in subdivision
(a) of this subsection, all money in the
fund shall be returned to the intermediate care facilities for persons with developmental disabilities from
which the tax was collected on the same basis as the tax was assessed.
(2) Beginning
on July 1, 2014:
(a) The department shall discontinue collection of the tax provided
for in section 68-1803 :
(i) If federal financial participation to match the payments by
intermediate care facilities for persons with developmental disabilities pursuant
to section 68-1803 becomes unavailable under federal law or the rules and
regulations of the Centers for Medicare and Medicaid Services of the United
States Department of Health and Human Services; or
(ii) If money in the ICF/DD
Reimbursement Protection Fund is appropriated, transferred, or otherwise expended
for any use other than uses permitted pursuant to the ICF/DD Reimbursement
Protection Act; and
(b) If collection of the tax provided for in section 68-1803 is
discontinued as provided in subdivision (a) of this subsection, the money
in the ICF/DD Reimbursement Protection Fund shall be returned to the intermediate
care facilities for persons with developmental disabilities from which the
tax was collected on the same basis as collected.