26B-3-704. Assessment, collection, and payment of hospital provider assessment.
(1) A uniform, broad based, assessment is imposed on each hospital as defined in Subsection: 26B-3-701(5)(a) in the amount designated in Section; and 26B-3-705 in accordance with Section. 26B-3-706
(2) The assessment imposed by this part is due and payable on a quarterly basis in accordance with Section. 26B-3-706 The collecting agent for this assessment is the department which is vested with the administration and enforcement of this part, including the right to adopt administrative rules in accordance with, necessary to: Title 63G, Chapter 3, Utah Administrative Rulemaking Act implement and enforce the provisions of this act; and audit records of a facility: that is subject to the assessment imposed by this part; and does not file a Medicare Cost Report. The department shall forward proceeds from the assessment imposed by this part to the state treasurer for deposit in the expendable special revenue fund as specified in Section. 26B-1-316
(3) The department may, by rule, extend the time for paying the assessment.