Collection of assessment -- Deposit of revenue -- Rulemaking.

1. Law
2. Utah Code
3. Utah Health Code
4. Medicaid Expansion Hospital Assessment Act
5. Assessment and Collection
6. Collection of assessment -- Deposit of revenue -- Rulemaking.

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

Effective 5/14/2019
26-36c-202. Collection of assessment -- Deposit of revenue -- Rulemaking.

• (1) The department shall act as the collecting agent for the assessment imposed under Section 26-36c-201.

• (2) The department shall administer and enforce the provisions of this chapter, and may make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, necessary to:
  • (a) collect the assessment, intergovernmental transfers, and penalties imposed under this chapter;
  • (b) audit records of a facility that:
    • (i) is subject to the assessment imposed under this chapter; and
    • (ii) does not file a Medicare cost report; and
  • (c) select a report similar to the Medicare cost report if Medicare no longer uses a Medicare cost report.

• (3) The department shall:
  • (a) administer the assessment in this part separately from the assessments in Chapter 36d, Hospital Provider Assessment Act, and Chapter 36b, Inpatient Hospital Assessment Act; and
  • (b) deposit assessments collected under this chapter into the Medicaid Expansion Fund.

• (4)
  • (a) Hospitals shall pay the quarterly assessments imposed by this chapter to the division within 15 business days after the original invoice date that appears on the invoice issued by the division.
  • (b) The department may make rules creating requirements to allow the time for paying the assessment to be extended.

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