Title 40

If the Alabama Medicaid Agency implements OPPS, the total amount budgeted (total base rate) for OPPS shall not be less than the total outpatient upper payment limit. The agency shall pay hospitals as a base amount for outpatient services, based upon an outpatient fee schedule in …

(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 payment amount is an amount equal to the upper payment limit, less total hospital base payme…

(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 Fund shall be refunded to hospitals in proportion to the amounts paid by them if any …

(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…

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 assistance percentage, established under Section 1905 of the Social Security Act, now appearing…

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…

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…

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 …

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…

To provide further for the availability of indigent health care, the operation of the Medicaid Program, and the maintenance and expansion of emergency medical transport services: (1) Commencing no later than the fiscal quarter starting April 1, 2023, an assessment is imposed on e…

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 applicable fiscal quarter. …

(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…

(a) Commencing no later than the fiscal quarter starting April 1, 2023, on or before the 15th day after the close of each fiscal quarter, every emergency medical transport provider shall file with the department a statement under penalty of perjury on forms prescribed by the depa…

(a) Commencing no later than the fiscal quarter starting April 1, 2023, the Alabama Medicaid Agency shall pay an emergency medical transport enhancement each fiscal quarter to emergency medical transport providers as set forth in this section on or before the last day of the quar…

(a) The proceeds of the assessment set forth in Section 40-26B-91 and the matching amount provided by the federal government shall be used to supplement existing Medicaid funding for emergency medical transports provided by emergency medical transport providers and not to supplan…

If there is a delay in the implementation of this article for any reason, including a delay in any required approval by the federal Centers for Medicare and Medicaid Services, both of the following shall apply: (1) An emergency medical transport provider may only be required to p…

(a)(1) The Alabama Medicaid Agency shall request any approval from the federal Centers for Medicare and Medicaid Services it deems necessary for the use of assessments pursuant to this article and for the purpose of receiving associated federal matching funds. (2) This article sh…

(a) This article shall cease to be operative on the first day of the fiscal quarter beginning on or after the date one or more of the following conditions is satisfied: (1) Federal financial participation under Title XIX of the Social Security Act is not available to the Alabama …

(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in an…

(a) This section shall be known and cited as the Alabama Tourism Tax Protection Act of 2024. (b) For the purposes of this section, the following terms have the following meanings: (1) ACCOMMODATIONS INTERMEDIARY. Any person, firm, or corporation, other than an accommodations prov…

It shall be unlawful for any person, firm or corporation engaged in or continuing within this state in any business for which a license or privilege tax is required by this chapter to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on acc…

Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the department or under their directio…

The administration of this chapter is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the jurisdiction and supervision…

The department shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may deem necessary to enforce the provisions of this chapter, and upon request shall furnish to the …

Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales …

One-fifth of the proceeds of the tax levied by this chapter in counties which are members of the Alabama Mountain Lakes Association, after deduction of an agreed upon cost of collection between the counties involved and the state Department of Revenue, such cost of collection not…

The Governor may, by executive order, authorize the state Department of Revenue to provide by proper rules and regulations for the allowance of a discount of taxes due and payable to the state by persons subject to the lodgings tax levied by this chapter, in the same manner and t…

(a) The taxes levied under this chapter, except as otherwise provided in subsection (b), shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day of each month a…

Any person, firm or corporation taxable under this chapter having a cash and credit business may report such cash business and the taxpayer shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon a…

On or before 30 days after the end of the tax year, each person, firm or corporation liable for the payment of a privilege tax as levied by this chapter shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him or it in a…

The monthly reports herein required to be made are not required to be made on oath, but wherever in this chapter any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths; and any false statem…

Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein required, or who fails to keep the records as herein required, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 no…

Any person, firm or corporation subject to the provisions of this chapter willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his or its records by the Department of Revenue, or its duly authorized agents, shall be guilty of a …

For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama. (2) DE…

The taxes imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §11.)

Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the department or, under their directi…

If it is brought to the attention of the department that any taxpayer subject to this chapter is guilty of violating any of the provisions of this chapter, the department is hereby authorized and required, through lawfully authorized counsel, to proceed in the courts of the state…

The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating to any matter or thing pertaining to the administration and enfor…

(a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, and the cost of operation and management of said department, pertaining to the administration and enforcement of the provisions o…

(a) In addition to any and all other taxes imposed by law, there is hereby levied, upon every person engaged in the business of operating a dog race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool on all pari-mutuel races. (b) In addition to …

On or before the twentieth day of each month, every person on whom the taxes levied by this chapter are imposed shall render to the Department of Revenue, on a form prescribed by the department, a true and correct statement showing the pari-mutuel pool gross receipts of his race …

Any person subject to this chapter who shall fail to make any report required of him by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. (Ac…

The following Multistate Tax Compact is hereby approved, adopted, and enacted into law by the State of Alabama: The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment …

Notwithstanding any other provision of law to the contrary and specifically, Section 40-27-1, for purposes of Article IV of the Multistate Tax Compact, the term “business income” means income arising from transactions or activity in the course of the taxpayer’s trade or business;…

The Commissioner of Revenue, State of Alabama, shall represent this state on the Multistate Tax Commission. (Acts 1967, No. 395, p. 982, §2.)

The member representing this state on the Multistate Tax Commission may be represented thereon by an alternate designated by him. Any such alternate shall be a principal assistant of the member of the commission in the agency which the member heads. (Acts 1967, No. 395, p. 982, §…