190.812. Determination of tax final, when--timely protest permitted. - Missouri Statutes

Determination of tax final, when--timely protest permitted.

190.812. 1. Each ambulance service reimbursement allowance taxdetermination shall be final after receipt of written notice from thedepartment of social services, unless the ambulance service files a protestwith the director of the department of social services setting forth thegrounds on which the protest is based within thirty days from the date ofreceipt of written notice from the department of social services to theambulance service.

2. If a timely protest is filed, the director of the department ofsocial services shall reconsider the determination and, if the ambulanceservice has so requested, the director or the director's designee shallgrant the ambulance service a hearing to be held within forty-five daysafter the protest is filed, unless extended by agreement between theambulance service and the director. The director shall issue a finaldecision within forty-five days of the completion of the hearing. Afterreconsideration of the reimbursement allowance determination and a finaldecision by the director of the department of social services, an ambulanceservice's appeal of the director's final decision shall be to theadministrative hearing commission in accordance with section 208.156, RSMo,and section 621.055, RSMo.

(L. 2009 S.B. 307)

Expires 9-30-11