Title 40 — Title 40
0 chapters · 2,056 sections in this title.
Ala. Code § 40-26B-1 Definitions
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The following words, terms and phrases, when used in this article shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) DEPARTMENT. The Department of Revenue of the State of Alabama. (2) FISCAL YEAR. An accou…
Ala. Code § 40-26B-10 Creation and Imposition of Tax
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REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. History: (Act 2015-537, 2nd Sp. Sess., §1.)
Ala. Code § 40-26B-11 Legislative Intent
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REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. History: (Act 2015-537, 2nd Sp. Sess., §2.)
Ala. Code § 40-26B-12 Request for Increase in Pharmacy Dispensing Fee
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REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. History: (Act 2015-537, 2nd Sp. Sess., §3.)
Ala. Code § 40-26B-13 Reduction in Supplemental Privilege Tax
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REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. History: (Act 2015-537, 2nd Sp. Sess., §4.)
Ala. Code § 40-26B-14 Duration of Tax
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REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. History: (Act 2015-537, 2nd Sp. Sess., §5.)
Ala. Code § 40-26B-2 Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions
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To provide further for the availability of indigent health care, the operation of the Medicaid Program and the maintenance and expansion of medical services thereunder, there is hereby levied and shall be collected as provided in this article a privilege tax on the business activ…
Ala. Code § 40-26B-20 Definitions
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The following words, terms, and phrases shall have the following meanings: (1) BED. Any bed that is licensed by the Alabama Department of Health and its successor agency to provide nursing home care which is in a nursing facility. (2) DEPARTMENT. The Department of Revenue of the …
Ala. Code § 40-26B-21 Privilege Assessment on Nursing Facilities. (Amended by Act 2026-389) [Effective until June
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1, 2026.] AMENDED BY ACT 2026-389, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE. To provide further for the availability of indigent health care, the operation of the Medicaid program, and the maintenance and expansion of medical services: (a) There is levied and shall be…
Ala. Code § 40-26B-22 Payment and Collection of Privilege Assessment; Appropriation of Funds and Use by
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Alabama Medicaid Agency. (a) The privilege assessments imposed by this article shall be due and payable in monthly installments to the department on or before the twentieth day of the month next succeeding the month in which the assessment accrues, and shall, when collected, be p…
Ala. Code § 40-26B-23 Filing of Statement; Privilege Assessment Prorated for Beds Added or Subtracted; Penalty
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(a) On or before the twentieth of each month, beginning October 1991, each nursing facility subject to this article shall file with the department a statement under penalty of perjury on forms prescribed by the department, showing the total number of beds as of the last day of th…
Ala. Code § 40-26B-24 Duty to Keep Books and Records; Confidentiality of Information; Rules and Regulations
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(a) It shall be the duty of each nursing facility subject to this article to keep and preserve such suitable books and records as may be necessary to determine the amount of privilege assessments for which it is liable under the provisions of this article. The books and records s…
Ala. Code § 40-26B-25 Use of Revenues; Reimbursement
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(a) The Alabama Medicaid Agency shall use the revenues from the privilege assessment in furtherance of the purposes of this article, provided that any uses shall be limited to those for which federal financial participation under Title XIX of the Social Security Act is available.…
Ala. Code § 40-26B-26 Reduction of Revenues; Reimbursement Computations; Quality Incentive Program
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(Amended by Act 2026-389) [Effective until June 1, 2026.] AMENDED BY ACT 2026-389, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) No revenues resulting from the privilege assessment established by this article and applied to increases in covered services or reimburseme…
Ala. Code § 40-26B-27 Severability
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THIS SECTION WAS AMENDED BY ACT 2020-147 IN THE 2020 REGULAR SESSION, EFFECTIVE MAY 18, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. This article is intended to be severable. If federal financial participation under Title XIX of the Social Security Act is not available to th…
Ala. Code § 40-26B-3 Payment and Collection of Tax; Appropriation of Funds and Use by Alabama Medicaid
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Agency. (a) The taxes imposed by this article shall be due and payable to the department on or before the twentieth day of the month next succeeding the month in which the tax accrues, and shall, when collected, be paid by the department into the State Treasury. Payment by United…
Ala. Code § 40-26B-4 Filing of Statement; Penalty
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(a) On or before the twentieth of each month, beginning with November 1991, every pharmaceutical provider subject to this article shall file with the department a statement under penalty of perjury on forms prescribed by the department, showing the total number of prescriptions f…
Ala. Code § 40-26B-5 Duty to Keep Books and Records; Confidentiality of Information; Rules and Regulations
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(a) It shall be the duty of each pharmaceutical provider subject to this article to keep and preserve such suitable books and records as may be necessary to determine the amount of taxes for which it is liable under the provisions of this article. Said books and records shall be …
Ala. Code § 40-26B-6 Use of Revenues; Reimbursement
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(a) The Alabama Medicaid Agency shall use the revenues from the tax levied by this article in furtherance of the purposes of this article, provided that any such uses shall be limited to those for which federal financial participation under Title XIX of the Social Security Act is…
Ala. Code § 40-26B-60 Definitions
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(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 t…
Ala. Code § 40-26B-61 Payment in Timely Manner
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Any disproportionate share payment due a hospital shall be paid in a timely fashion. If the amount payable is not in dispute and is not paid by the Alabama Medicaid Agency within 30 days of the due date, interest on the amount due shall be charged. The interest rate shall be the …
Ala. Code § 40-26B-62 Funds Appropriated for Reimbursement
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In meeting its requirements under the Social Security Act that payments to hospitals will take into account the situation of disproportionate share hospitals, the agency shall, not later than the beginning of each fiscal year, promulgate regulations establishing the total amount …
Ala. Code § 40-26B-7 Reduction or Elimination of Revenues Prohibited While Tax in Effect
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No revenues resulting from the tax established by this article and applied to increases in covered services or reimbursement levels or other enhancements of the Medicaid Program adopted by the Alabama Medicaid Agency as a result of revenues made available under the tax levied by …
Ala. Code § 40-26B-70 Definitions
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For purposes of this article, the following terms have the following meanings: (1) ACCESS PAYMENT. A payment by the Medicaid program to an eligible hospital for inpatient or outpatient hospital care, or both, provided to a Medicaid recipient. (2) ALTERNATE CARE PROVIDER. A contra…
Ala. Code § 40-26B-71 Assessment. (Amended by Act 2026-391) [Effective until October 1, 2026.]
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AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) For state fiscal years 2026, 2027, and 2028, an assessment is imposed on each privately operated hospital in the amount of 6.00 percent of net patient revenue in fiscal year 2023, which shall be…
Ala. Code § 40-26B-72 Program Administration
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(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…
Ala. Code § 40-26B-73 Hospital Assessment Account. (Amended by Act 2026-391) [Effective until October 1, 2026.]
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AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a)(1) There is created within the Health Care Trust Fund referenced in Article 3 of Chapter 6 of Title 22 a designated account known as the Hospital Assessment Account. (2) The hospital assessments…
Ala. Code § 40-26B-74 Private Hospital Assessment
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(a) Privately operated hospitals shall pay the assessment imposed under this article. (b) If any exemption from the assessment is adjudged to be unconstitutional or otherwise invalid, this article shall be automatically repealed by the finding of unconstitutionality or invalidity…
Ala. Code § 40-26B-75 Quarterly Notice and Collection
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(a)(1) The annual assessment imposed under this article shall be due and payable on a quarterly basis during the first 15 business days of each quarter. (2) Notwithstanding subdivision (1), the installment payment of an assessment imposed by this article shall not be due and paya…
Ala. Code § 40-26B-76 Notice of Assessment
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(a)(1) The department shall send a notice of assessment to each privately operated hospital informing the hospital of the assessment rate, the hospital’s net patient revenue calculation, and the estimated assessment amount owed by the hospital for the applicable fiscal year. (2) …
Ala. Code § 40-26B-77 Hospital Certified Public Expenditures
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Repealed by Act 2016-299, §2, effective October 1, 2016. History: (Act 2009-549, p. 1454, §2; Act 2011-615, p. 1383, §1; Act 2013-246, p. 595, §1.)
Ala. Code § 40-26B-77.1 Intergovernmental Transfers to the Medicaid Agency. (Amended by Act 2026-391) [Effective
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until October 1, 2026.] AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) Beginning on October 1, 2016, and ending on September 30, 2028, publicly owned and state-owned hospitals shall begin making intergovernmental transfers to the Alabama Med…
Ala. Code § 40-26B-78 Certified Public Expenditure Accounting
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(a) Medicaid shall account for those federal funds derived from certified public expenditures by publicly and state-owned hospitals as those funds are received by Medicaid from the federal government. (b) The certified public expenditure accounting shall be separate and distinct …
Ala. Code § 40-26B-79 Inpatient Medicaid Base Payments. (Amended by Act 2026-391) [Effective until October 1,
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2026.] AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. The agency shall pay hospitals, as a base amount for fiscal years 2026, 2027, and 2028, the greater of a hospital’s current per diem as published for fiscal year 2022 or 68 percent of total i…
Ala. Code § 40-26B-8 Effect of Article If Federal Financial Participation Is Not Available
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This article shall be of no effect if federal financial participation under Title XIX of the Social Security Act is not available to the Alabama Medicaid Program for the purposes of this article at the approved federal medical assistance percentage, established under Section 1905…
Ala. Code § 40-26B-80 Outpatient Medicaid Base Payments. (Amended by Act 2026-391) [Effective until October 1,
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2026.] AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. If the Alabama Medicaid Agency implements OPPS, the total amount budgeted (total base rate) for OPPS shall not be less than the total outpatient UPL. The agency shall pay hospitals as a base …
Ala. Code § 40-26B-81 Medicaid Hospital Access Payments. (Amended by Act 2026-391) [Effective until October 1,
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2026.] AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) The agency shall consider the published inpatient and outpatient rates as defined in Sections 40-26B- 79 and 40-26B-80 as the minimum payment allowed. (b) The aggregate hospital access pa…
Ala. Code § 40-26B-82 Effectiveness and Cessation. (Amended by Act 2026-391) [Effective until October 1, 2026.]
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AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) The assessment imposed under this article shall not take effect or shall cease to be imposed and any monies remaining in the Hospital Assessment Account in the Alabama Medicaid Program Trust Fun…
Ala. Code § 40-26B-83 State Plan Amendment
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(a) There is established the Hospital Services and Reimbursement Panel to advise in the development of and approve any state plan amendment which involves hospital services or reimbursement to be submitted to the Centers for Medicare and Medicaid Services. (1) The panel shall con…
Ala. Code § 40-26B-84 Federal Medical Assistance Percentage. (Amended by Act 2026-391) [Effective until October
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1, 2026.] AMENDED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. This article shall be of no effect if federal financial participation under Title XIX of the Social Security Act is not available to the Medicaid Agency at the approved federal medical ass…
Ala. Code § 40-26B-85 Eligibility and Benefit Expansions
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Except for Medicaid expansion under the Affordable Care Act, as amended, if the Medicaid Agency elects to liberalize the eligibility criteria for individuals who apply for Medicaid services or to expand or increase the medical assistance benefits as defined in Title XIX of the So…
Ala. Code § 40-26B-86 Disproportionate Share Payments
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The Social Security Act provides for additional payments to hospitals qualifying as disproportionate share hospitals under Section 1923(d) of that act. Payments to disproportionate share hospitals shall be made to all hospitals qualifying for disproportionate share hospital payme…
Ala. Code § 40-26B-87 Exclusion from State General Fund
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The Commissioner of the Alabama Medicaid Agency is hereby directed to specifically exclude from the Plan Amendment submitted to the Centers for Medicare and Medicaid Services regarding the Hospital Assessment Program any language or calculations that would incur liability to the …
Ala. Code § 40-26B-88 Expiration of Article.(repealed by Act 2026-391) [Effective until October 1, 2026.]
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THIS SECTION WAS REPEALED BY ACT 2026-391, EFFECTIVE OCTOBER 1, 2026. This article shall automatically terminate and become null by its own terms on September 30, 2028, unless a later act is enacted extending the article to future state fiscal years. History: (Act 2009-549, p. 14…
Ala. Code § 40-26B-9 Refund of Supplemental Privilege Tax
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(a) Each pharmaceutical service provider that collected and remitted the supplemental privilege tax on pharmaceutical services pursuant to Article 1A, as it read prior to August 30, 2016, shall be entitled to a refund of the taxes collected in the form of a credit against any fut…
Ala. Code § 40-26B-90 Definitions
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The following words, terms, and phrases, when used in this article have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) ASSESSMENT POOL. The total assessments collected pursuant to this article as of a date determ…
Ala. Code § 40-26B-91 Assessment on Emergency Medical Transport Providers - Calculation. (Amended by Act
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2026-390) [Effective until October 1, 2026.] AMENDED BY ACT 2026-390, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. To provide further for the availability of indigent health care, the operation of the Medicaid Program, and the maintenance and expansion of emergency me…
Ala. Code § 40-26B-92 Assessment on Emergency Medical Transport Providers - Notification of Rate and Amount
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(Amended by Act 2025-370) The department shall notify, or make available to, each emergency medical transport provider, in accordance with notification procedures determined by the department, the assessment rate, and the estimated assessment amount owed by the provider for the a…
Ala. Code § 40-26B-93 Assessment on Emergency Medical Transport Providers - Payment; Disposition of Funds
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(a) The assessment imposed by this article shall be due and payable to the department on a date determined by the department, which date shall not be later than the 15th day of the month following the close of the fiscal quarter for which the assessment is assessed, except that S…
Ala. Code § 40-26B-94 Quarterly Statements; Recordkeeping; Rulemaking Authority. (Amended by Act 2026-390)
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[Effective until October 1, 2026.] AMENDED BY ACT 2026-390, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) Commencing no later than the fiscal quarter starting April 1, 2023, and through and including the fiscal quarter starting July 1, 2028, on or before the 15th d…