26B-3-704. Assessment, collection, and payment of hospital provider assessment.
| (1) |
A uniform, broad based, assessment is imposed on each hospital as defined in Subsection 26B-3-701(5)(a):
Terms Used In Utah Code 26B-3-704- Assessment: means the Medicaid hospital provider assessment established by this part. See Utah Code 26B-3-701
- Medicare Cost Report: means CMS-2552-96 or CMS-2552-10, the cost report for electronic filing of hospitals. See Utah Code 26B-3-701
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (a) |
in the amount designated in Section 26B-3-705; and |
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| (2) |
| (a) |
The assessment imposed by this part is due and payable on a quarterly basis in accordance with Section 26B-3-706. |
| (b) |
The collecting agent for this assessment is the department which is vested with the administration and enforcement of this part, including the right to adopt administrative rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, necessary to:
| (i) |
implement and enforce the provisions of this act; and |
| (ii) |
audit records of a facility:
| (A) |
that is subject to the assessment imposed by this part; and |
| (B) |
does not file a Medicare Cost Report. |
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| (c) |
The department shall forward proceeds from the assessment imposed by this part to the state treasurer for deposit in the expendable special revenue fund as specified in Section 26B-1-316. |
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| (3) |
The department may, by rule, extend the time for paying the assessment. |
Renumbered and Amended by Chapter 306, 2023 General Session
