190.809. Amount due, determination--notification procedure--offset permitted, when--quarterly adjustment of tax permitted. - Missouri Statutes

Amount due, determination--notification procedure--offset permitted,when--quarterly adjustment of tax permitted.

190.809. 1. The director of the department of social services shallmake a determination as to the amount of ambulance service reimbursementallowance tax due from each ambulance service.

2. The director of the department of social services shall notifyeach ambulance service of the annual amount of its reimbursement allowancetax on or before the first day of October each year. Such amount may bepaid in monthly increments over the balance of the reimbursement allowancetax period, as set forth in subsection 1 of section 190.821.

3. The department of social services is authorized to offset thefederal reimbursement allowance tax owed by an ambulance service againstany MO HealthNet payment due such ambulance service, if the ambulanceservice requests such an offset. The amounts to be offset shall result, sofar as practicable, in withholding from the ambulance service an amountsubstantially equivalent to the assessment to be due from the ambulanceservice. The office of administration and state treasurer are authorizedto make any fund transfers necessary to execute the offset.

4. The department of social services may adjust the tax ratequarterly on a prospective basis. The department of social services mayadjust more frequently for individual ambulance services if there is asubstantial and statistically significant change in their service providercharacteristics. The department of social services may define suchadjustment criteria by rule.

(L. 2009 S.B. 307)

Expires 9-30-11