Section 804-G - Administration(a)Calculation and notice of assessment amount.--Using the assessment percentage established under section 803-G and covered hospitals' net inpatient revenue and net outpatient revenue, the department shall calculate and notify each covered hospital of the assessment amount owed for the fiscal year. Notification pursuant to this subsection may be made in writing or electronically at the discretion of the department.(a.1)Calculation of assessment with changes of ownership.-- (1) if a single covered hospital changes ownership or control, the department will calculate the assessment as follows:(i) If the change of ownership occurs before July 1, 2018, the department shall calculate the assessment using the hospital's net inpatient revenue and net outpatient revenue amounts for State fiscal year 2018-2019, or a later fiscal year that has been specified by the secretary in accordance with section 803-G(c.3);(ii) If the change of ownership occurs on or after July 1, 2018, the department shall calculate the assessment using the hospital's net inpatient revenue and net outpatient revenue amounts for State fiscal year 2018-2019, or a later fiscal year that has been specified by the secretary in accordance with section 803-G(c.3); or(iii) If the net inpatient revenue and net outpatient revenue amounts for the State fiscal year 2018-2019, or a later fiscal year that has been specified by the secretary in accordance with section 803-G(c.3), are unavailable due to a covered hospital's establishment as a new hospital under subsection (a.3), the department will calculate the assessment using the hospital's net inpatient revenue and net outpatient revenue amounts under subsection (a.3).(1.1) The covered hospital is liable for any outstanding assessment amounts, including outstanding amounts related to periods prior to the change of ownership or control.(2) If two or more hospitals merge or consolidate into a single covered hospital as a result of a change in ownership or control, the department will calculate the assessment amount owed by the single covered hospital resulting from the merger or consolidation as follows: (i) If the merger or consolidation occurs before July 1, 2018, the department shall calculate the assessment using the merged or consolidated hospitals' combined net inpatient revenue and net outpatient revenue amounts for State fiscal year 2018-2019, or a later fiscal year that has been specified by the secretary in accordance with section 803-G(c.3);(ii) If the merger or consolidation occurs on or after July 1, 2018, the department shall calculate the assessment using the merged or consolidated hospitals' combined net inpatient revenue and net outpatient revenue amounts for State fiscal year 2018-2019 or a later fiscal year that has been specified by the secretary in accordance with section 803-G(c.3); or(iii) If one or more hospital's net inpatient revenue and net outpatient revenue amounts for the State fiscal year 2018-2019, or a later fiscal year that has been specified by the secretary in accordance with section 803-G(c.3), is unavailable due to the hospital's establishment as a new hospital under subsection (a.3), the following apply:(A) The department shall calculate the assessment using the new hospital's net inpatient revenue and net outpatient revenue amounts under subsection (a.3).(B) For a hospital that is not a new hospital, the department shall calculate the hospital's net inpatient revenue and net outpatient revenue amounts for State fiscal year 2018-2019, or a later fiscal year that has been specified by the secretary in accordance with section 803-G(c.3).(C) The department shall combine the amount calculated under clause (A) with the amount calculated under clause (B) to determine the combined net inpatient revenue and net outpatient revenue amounts for the merged or consolidated hospitals.(3) the single covered hospital is liable for any Outstanding assessment amounts, including outstanding amounts related to periods prior to the change of ownership or control, of any covered hospital that was merged or consolidated.(a.2) Calculation of assessment with closures or other changes in operation.--Except as provided in subsection (a.1) (2), a covered hospital that closes or that becomes an exempt hospital during a fiscal year is liable for both:(1) The annual assessment amount for the fiscal year in which the closure or change occurs prorated by the number of days in the fiscal year during which the covered hospital was in operation.(2) Any outstanding assessment amounts related to periods prior to the closure or change in operation.(a.3)Calculation of assessment for new hospitals.--A hospital that begins operation as a covered hospital after July 1, 2018, shall be assessed as follows: (1) During the State fiscal year in which a covered hospital begins operation or in which a hospital becomes a covered hospital, the covered hospital is not subject to the assessment.(2) For the State fiscal year following the State fiscal year under paragraph (1), the department shall calculate the hospital's assessment amount using The net inpatient revenue and net outpatient revenue from the State fiscal year in which the covered hospital began operation or became a covered hospital through the end of the State fiscal year.
(3) For the State fiscal year following the first full State fiscal year under paragraph (2) , the department shall calculate the hospital's assessment amount using the net inpatient and net outpatient revenue from the prior State fiscal year. For subsequent State fiscal years, the department shall use the net inpatient revenue and net outpatient revenue calculated under this paragraph, or a later fiscal year that has been specified by the secretary in accordance with section 803-G(c.3).(4) If estimated net inpatient revenue and net outpatient revenue is used in calculating a covered hospital's assessment under this subsection, the department shall reconcile any amounts received based on reported actual net inpatient revenues and net outpatient revenues.(b) Payment.--A covered hospital shall pay the assessment amount due for a fiscal year in four quarterly installments. Payment of a quarterly installment shall be made on or before the first day of the second month of the quarter or 30 days from the date of the notice of the quarterly assessment amount, whichever day is later.(c)Records.--Upon request by the department, a covered hospital shall furnish to the department such records as the department may specify in order for the department to validate the net inpatient and net outpatient revenues reported by the hospital or to determine the assessment for a fiscal year or the amount of the assessment due from the covered hospital or to verify that the covered hospital has paid the correct amount due.(d)Underpayments and overpayments.--In the event that the department determines that a covered hospital has failed to pay an assessment or that it has underpaid an assessment, the department shall notify the covered hospital in writing of the amount due, including interest, and the date on which the amount due must be paid, which shall not be less than 30 days from the date of the notice. In the event that the department determines that a covered hospital has overpaid an assessment, the department shall notify the covered hospital in writing of the overpayment and, within 30 days of the date of the notice of the overpayment, shall offset the amount of the overpayment against any amount that may be owed to the department from the covered hospital.Amended by P.L. TBD 2023 No. 15, § 5, eff. 10/23/2023.Amended by P.L. TBD 2018 No. 40, § 7, eff. 7/1/2018.Amended by P.L. TBD 2015 No. 92, § 13.1, eff. 12/28/2015.Amended by P.L. 369 2013 No. 55, § 12.2, eff. 7/9/2013.1967, June 13, P.L. 31, No. 21, art. 8-G, § 804-G, added 2010, July 9, P.L. 336, No. 49, § 3, retroactive effective July 1, 2010. Amended 2011, June 30, P.L. 89, No. 22, § 10, effective July 1, 2011.