Ala. Code § 22-6-196

Current through the 2024 Regular Session.

Section 22-6-196 - Privilege assessment - Failure to pay

Any PACE provider that fails to pay the assessment levied by this article within the time required by this article shall pay, in addition to the assessment, a penalty of 10 percent of the amount of assessment due, together with interest thereon at the rate prescribed by Section 40-1-44, the penalty and interest to be assessed and collected as part of the taxes. Provided, however, the department, if a good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion thereof. If payment is not received by the last day of the month, the department shall notify the Medicaid Agency which shall determine whether the PACE provider is a Medicaid provider, and if so, shall withhold the payment, interest, and penalty due from any reimbursement due the provider under the Medicaid program. The assessment levied by this article shall constitute a debt due the State of Alabama and may be collected by civil action in addition to the methods provided in this article. The department is empowered to assess, file liens, and collect the assessments levied by this article as prescribed in this article.

Ala. Code § 22-6-196 (1975)

Added by Act 2014-126,§ 7, eff. if federal financial participation under Title XIX of the Social Security Act is available to the Medicaid program for the purposes of the act at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act, for the applicable fiscal year, or if a contract for services between the PACE program and the State of Alabama Medicaid Agency or Regional Care Organization is executed by September 30, 2014, and by the end of each subsequent state fiscal year thereafter.