68-2105.

Assessment; statewide aggregate assessment; amounts, how determined; payment; procedure.

(1) Each hospital shall pay an assessment based on net patient revenue for the purpose of improving the quality of, and access to, hospital care in the state. The statewide aggregate assessment shall equal (a) the state share of the payments authorized by the federal Centers for Medicare and Medicaid Services and (b) funds for expenditures as provided in subsection (3) of section 68-2106. The statewide aggregate assessment total shall not exceed six percent of the net patient revenue of all assessed hospitals.

(2)(a) A hospital shall pay its quarterly assessment within thirty days after receipt of its quarterly directed payments. Failure of a hospital to remit the assessments may result in penalties, interest, or legal action.

(b) A new hospital shall begin paying an assessment and receiving directed payments at the start of the first full fiscal year after the hospital is eligible for medicaid reimbursement for inpatient or outpatient services. A hospital that has merged with another hospital shall have its assessment and directed payments revised at the start of the first full fiscal year after the merger is recognized by the department. A closed hospital shall be retroactively responsible for assessments owed and shall receive directed payments for services provided.

(3) If the department determines that a hospital has underpaid or overpaid assessments, the department shall notify the hospital of the unpaid assessments or of any refund due. Such payment or refund shall be due or refunded within thirty days after the date of the notice.