N.M. Admin. Code § 3.2.241.12

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.2.241.12 - RECEIPTS NOT DEDUCTIBLE UNDER SECTION 7-9-93 NMSA 1978

Receipts of a health care practitioner other than from payments by a managed health care provider or health care insurer for commercial contract services or medicare part C services provided by the health care practitioner are not deductible under Section 7-9-93 NMSA 1978. Receipts of health care practitioners not deductible under Section 7-9-93 NMSA 1978 include:

A. receipts from any payment, such as a co-payment, that is the responsibility of the patient under the managed health care plan or health insurance;

B. receipts on a fee-for-service basis; "fee-for-service" means a traditional method of paying for health care services under which health care practitioners are paid for each service rendered, as opposed to paying in accordance with a schedule of fees in a contract the health care provider has entered into with a third party;

C. receipts from providing services to medicaid patients; and

D. receipts from selling tangible personal property such as nonprescription medicine that is not incidental to the provision of a deductible service.

N.M. Admin. Code § 3.2.241.12

3.2.241.12 NMAC - N, 4/29/05; 3.2.241.12 NMAC - Rn, 3.2.241.9 NMAC, 5/31/06