Utah Code § 26B-3-704

Current through the 2024 Fourth Special Session
Section 26B-3-704 - Assessment, collection, and payment of hospital provider assessment
(1) A uniform, broad based, assessment is imposed on each hospital as defined in Subsection 26B-3-701(5)(a):
(a) in the amount designated in Section 26B-3-705; and
(b) in accordance with Section 26B-3-706.
(2)
(a) The assessment imposed by this part is due and payable on a quarterly basis in accordance with Section 26B-3-706.
(b) The collecting agent for this assessment is the department which is vested with the administration and enforcement of this part, including the right to adopt administrative rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, necessary to:
(i) implement and enforce the provisions of this act; and
(ii) audit records of a facility:
(A) that is subject to the assessment imposed by this part; and
(B) does not file a Medicare Cost Report.
(c) The department shall forward proceeds from the assessment imposed by this part to the state treasurer for deposit in the expendable special revenue fund as specified in Section 26B-1-316.
(3) The department may, by rule, extend the time for paying the assessment.

Utah Code § 26B-3-704

Renumbered from § 26-36d-202 and amended by Chapter 306, 2023 General Session ,§ 112, eff. 5/3/2023.
Repealed and reenacted by Chapter 455, 2019 General Session ,§ 5, eff. 5/14/2019.
Added by Chapter 1, 2018SP3 General Session ,§ 37, eff. 12/3/2018.

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