Section 190.803 - Formula for tax based on gross receipts - challenge of validity of rules1. Each ambulance service's reimbursement allowance shall be based on a formula established by the department of social services by regulations and rules as provided in section 190.836. The ambulance reimbursement allowance shall be consistent with permissible health care related taxes, as defined in 42 CFR 433, Subpart B, as amended.2. Notwithstanding any other provision of law to the contrary, any action respecting the validity of the rules promulgated under this section or section 190.815 or 190.833 shall be filed in the circuit court of Cole County. The circuit court of Cole County shall hear the matter as the court of original jurisdiction.Amended by 2022 Mo. Laws, SB 725,s A, eff. 8/28/2022.