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Alabama · Through Act 2026-611

Ala. Code § 40-26B-99: Effective Period for Assessment.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 26B Providers of Medical Services Privilege Tax.
  3. Article 6 Emergency Medical Transport Providers.

(a) This article shall cease to be operative on the first day of the fiscal quarter beginning on or after the date one or more of the following conditions is satisfied:

(1) Federal financial participation under Title XIX of the Social Security Act is not available to the Alabama Medicaid Program for the purposes of this article at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act, 42 U.S.C. § 1396d, for the applicable fiscal quarter.

(2) The state ceases to meet its obligation for the level of state funding not derived from the assessment established by this article as described in Section 40-26B-96(b).

(b) Upon the earlier of the occurrence of one or more of the conditions listed in subsection (a) is satisfied, on December 1 of each year, the department shall refund any remaining assessment pool to each provider of ground emergency medical transport services in proportion to the amount paid by the respective provider during the most recently completed quarterly payment period.

Collected 2026-09-03T14:01:54Z. Source file · JSON

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