Title 15

(Temporary -- effective on occurrence of contingency) Reporting and collection of assessment fee. (1) On or before June 30 each year, an ambulance provider shall file with the department a report of its net operating revenue received during the previous calendar year. The report …

(Temporary -- effective on occurrence of contingency) Audit -- records. (1) The department may audit the records and other documents of an ambulance provider to ensure that the proper assessment fee has been collected. (2) The department may require the ambulance provider to prov…

(Temporary -- effective on occurrence of contingency) Periods of limitation. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the year for which a report is filed unless the notice of additional fees proposed to be as…

(Temporary -- effective on occurrence of contingency) Penalty and interest for delinquent fee. If an ambulance provider does not pay the required assessment fee on or before the due date of the report as provided in 15-27-105, penalty and interest, as provided in 15-1-216, must b…

(Temporary -- effective on occurrence of contingency) Estimated assessment fee on failure to file. For the purposes of ascertaining the correctness of any report, the department may: (1) examine or cause to have examined by a designated agent or representative any books, papers, …

(Temporary -- effective on occurrence of contingency) Deficiency assessment -- penalty and interest -- hearing. (1) (a) If the department determines that the amount of the assessment fee due is greater than the amount disclosed by the report, it shall mail the ambulance provider …

(Temporary -- effective on occurrence of contingency) Closing agreements. (1) The director of the department or a person authorized in writing by the director may enter into an agreement with an ambulance provider relating to the liability of the provider in respect to fees impos…

(Temporary -- effective on occurrence of contingency) Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited ag…

(Temporary -- effective on occurrence of contingency) Warrant for distraint. If the assessment fee is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see…