Utah Code § 26B-3-502

Current through the 2024 Fourth Special Session
Section 26B-3-502 - Application
(1) Other than for the imposition of the assessment described in this part, nothing in this part 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 taxes;
(c) sales or use taxes; or
(d) other taxes, fees, or assessments, whether imposed or sought to be imposed, by the state or any political subdivision of the state.
(2) All assessments paid under this part may be included as an allowable cost of a hospital for purposes of any applicable Medicaid reimbursement formula.
(3) This part 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.

Utah Code § 26B-3-502

Renumbered from § 26-36b-102 and amended by Chapter 306, 2023 General Session ,§ 86, eff. 5/3/2023.
Amended by Chapter 384, 2018 General Session ,§ 3, eff. 5/8/2018.
Added by Chapter 279, 2016 General Session ,§ 5, eff. 5/10/2016.

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