26B-3-504. Collection of assessment — Deposit of revenue — Rulemaking.
| (1) |
The collecting agent for the assessment imposed under Section 26B-3-503 is the department. |
Terms Used In Utah Code 26B-3-504
- Assessment: means the inpatient hospital assessment established by this part. See Utah Code 26B-3-501
- Medicare cost report: means CMS-2552-10, the cost report for electronic filing of hospitals. See Utah Code 26B-3-501
| (2) |
The department is vested with the administration and enforcement of this part, and may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, necessary to:
| (a) |
collect the assessment, intergovernmental transfers, and penalties imposed under this part; |
| (b) |
audit records of a facility that:
| (i) |
is subject to the assessment imposed by this part; and |
| (ii) |
does not file a Medicare cost report; and |
|
| (c) |
select a report similar to the Medicare cost report if Medicare no longer uses a Medicare cost report. |
|
| (3) |
The department shall:
| (a) |
administer the assessment in this part separately from the assessment in 7; and |
| (b) |
deposit assessments collected under this part into the Medicaid Expansion Fund created by Section 26B-1-315. |
|
Renumbered and Amended by Chapter 306, 2023 General Session
