Section 808-C. Records.
Upon request by the department, an ICF/ID shall furnish to the department such records as the department may specify in order to determine the assessment rate for a fiscal year or the amount of the assessment due from the ICF/ID or to verify that the ICF/ID has paid the correct amount due. In the event that the department determines that an ICF/ID has failed to pay an assessment or that it has underpaid an assessment, the department shall notify the ICF/ID in writing of the amount due, including interest, and the date on which the amount due must be paid, which shall not be less than 30 days from the date of the notice. In the event that the department determines that an ICF/ID has overpaid an assessment, the department shall notify the ICF/ID in writing of the overpayment and, within 30 days of the date of the notice of the overpayment, shall either authorize a refund of the amount of the overpayment or offset the amount of the overpayment against any amount that may be owed to the department by the ICF/ID.
(808-C amended July 9, 2013, P.L.369, No.55)
Compiler's Note: See the preamble to Act 55 of 2013 in the appendix to this act for special provisions relating to legislative findings and declarations.