Application.

1. Law
2. Utah Code
3. Utah Health Code
4. Medicaid Expansion Hospital Assessment Act
5. General Provisions
6. Application.

Affected by 63I-1-226 on 7/1/2024

Effective 5/8/2018
26-36c-103. Application.

• (1) Other than for the imposition of the assessment described in this chapter, nothing in this chapter shall affect the nonprofit or tax exempt status of any nonprofit charitable, religious, or educational health care provider under any:
  • (a) state law;
  • (b) ad valorem property tax requirement;
  • (c) sales or use tax requirement; or
  • (d) other requirements imposed by taxes, fees, or assessments, whether imposed or sought to be imposed, by the state or any political subdivision of the state.

• (2) A hospital paying an assessment under this chapter may include the assessment as an allowable cost of a hospital for purposes of any applicable Medicaid reimbursement formula.

• (3) This chapter does not authorize a political subdivision of the state to:
  • (a) license a hospital for revenue;
  • (b) impose a tax or assessment upon a hospital; or
  • (c) impose a tax or assessment measured by the income or earnings of a hospital.

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