Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-26B-60
Definitions
(a) For the purposes of this article the following words have the following meanings unless the context clearly indicates otherwise:
# (1)
DISPROPORTIONATE SHARE HOSPITAL. A hospital meeting the requirements of Section 1923 of the Social Security Act and other criteria adopted by the Alabama Medicaid Agency in its state plan for medical assistance under Title XIX of the Social Security Act.
# (2)
FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year.
# (3)
HOSPITAL. A facility, which is licensed as a hospital under the laws of the State of Alabama, provides 24-hour nursing services, and is primarily engaged in providing, by or under the supervision of doctors of medicine or osteopathy, inpatient services for the diagnosis, treatment, and care or rehabilitation of persons who are sick, injured, or disabled.
# (4)
PUBLICLY-OWNED HOSPITAL. A hospital created and operating under the authority of a governmental unit which has been established as a public corporation pursuant to Chapter 21 of Title 22 or Chapter 95 of Title 11, or a hospital otherwise owned and operated by a unit of local government.
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In this chapter (40 sections)
- 40-26B-3 · Payment and Collection of Tax; Appropriation of Funds and…
- 40-26B-4 · Filing of Statement; Penalty
- 40-26B-5 · Duty to Keep Books and Records; Confidentiality of…
- 40-26B-6 · Use of Revenues; Reimbursement
- 40-26B-7 · Reduction or Elimination of Revenues Prohibited While Tax in…
- 40-26B-8 · Effect of Article If Federal Financial Participation Is Not…
- 40-26B-9 · Refund of Supplemental Privilege Tax
- 40-26B-10 · Creation and Imposition of Tax
- 40-26B-11 · Legislative Intent
- 40-26B-12 · Request for Increase in Pharmacy Dispensing Fee
- 40-26B-13 · Reduction in Supplemental Privilege Tax
- 40-26B-14 · Duration of Tax
- 40-26B-20 · Definitions
- 40-26B-21 · Privilege Assessment on Nursing Facilities
- 40-26B-22 · Payment and Collection of Privilege Assessment;…
- 40-26B-23 · Filing of Statement; Privilege Assessment Prorated for Beds…
- 40-26B-24 · Duty to Keep Books and Records; Confidentiality of…
- 40-26B-25 · Use of Revenues; Reimbursement
- 40-26B-26 · Reduction of Revenues; Reimbursement Computations; Quality…
- 40-26B-27 · Severability
- 40-26B-60 · Definitions
- 40-26B-61 · Payment in Timely Manner
- 40-26B-62 · Funds Appropriated for Reimbursement
- 40-26B-70 · Definitions
- 40-26B-71 · Assessment. (Amended by Act 2026-391)
- 40-26B-72 · Program Administration
- 40-26B-73 · Hospital Assessment Account. (Amended by Act 2026-391)
- 40-26B-74 · Private Hospital Assessment
- 40-26B-75 · Quarterly Notice and Collection
- 40-26B-76 · Notice of Assessment
- 40-26B-77 · Hospital Certified Public Expenditures
- 40-26B-77.1 · Intergovernmental Transfers to the Medicaid Agency.…
- 40-26B-78 · Certified Public Expenditure Accounting
- 40-26B-79 · Inpatient Medicaid Base Payments. (Amended by Act 2026-391)
- 40-26B-80 · Outpatient Medicaid Base Payments. (Amended by Act 2026-391)
- 40-26B-81 · Medicaid Hospital Access Payments. (Amended by Act 2026-391)
- 40-26B-82 · Effectiveness and Cessation. (Amended by Act 2026-391)
- 40-26B-83 · State Plan Amendment
- 40-26B-84 · Federal Medical Assistance Percentage. (Amended by Act…
- 40-26B-85 · Eligibility and Benefit Expansions