Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-26B-72
Program Administration
# (a)
The commissioner of the department shall administer the assessment program created in this article.
# (b)
# (1)
The department shall adopt rules pursuant to the Alabama Administrative Procedure Act to implement this article.
# (2)
Unless otherwise provided in this article, the rules adopted under subdivision (1) shall not grant any exceptions to or exemptions from the hospital assessment imposed.
# (3)
The rules adopted under this article shall include forms for:
a. The proper imposition and collection of the assessment imposed; and b. Enforcement of this article, including without limitation letters of caution or sanctions; and c. Reporting of net patient revenue.
# (c)
To the extent practicable, the department shall administer and enforce this article and collect the assessments, interest, and penalty assessments imposed under this article using procedures generally employed in the administration of the department’s other powers, duties, and functions.
Source: view the official text
In this chapter (40 sections)
- 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
- 40-26B-86 · Disproportionate Share Payments
- 40-26B-87 · Exclusion from State General Fund
- 40-26B-88 · Expiration of Article.(repealed by Act 2026-391)
- 40-26B-90 · Definitions
- 40-26B-91 · Assessment on Emergency Medical Transport Providers -…