190.821. Tax period--failure to pay, delinquency, enforcement procedures.

MISSOURI STATUTES AND CODES

190.821. Tax period--failure to pay, delinquency, enforcement procedures.

Tax period--failure to pay, delinquency, enforcement procedures.

190.821. 1. An ambulance service reimbursement allowance tax periodas provided in sections 190.800 to 190.836 shall be from the first day ofOctober to the thirtieth day of September. The department shall notifyeach ambulance service with a balance due on the thirtieth day of Septemberof each year the amount of such balance due. If any ambulance servicefails to pay its ambulance service reimbursement allowance tax withinthirty days of such notice, the reimbursement allowance shall bedelinquent. The reimbursement allowance tax may remain unpaid during anappeal as provided in section 190.812.

2. Except as otherwise provided in this section, if any reimbursementallowance tax imposed under section 190.800 is unpaid and delinquent, thedepartment of social services may proceed to enforce the state's lienagainst the property of the ambulance service and to compel the payment ofsuch reimbursement allowance tax in the circuit court having jurisdictionin the county where the ambulance service is located. In addition, thedirector of the department of social services or the director's designeemay cancel or refuse to issue, extend, or reinstate a MO HealthNetparticipation agreement to any ambulance service which fails to pay suchdelinquent reimbursement allowance tax required by section 190.800 unlessunder appeal as allowed in section 190.812.

3. Except as otherwise provided in this section, failure to pay adelinquent reimbursement allowance tax imposed under section 190.800 shallbe grounds for denial, suspension, or revocation of a license granted underthis chapter. The director of the department of social services may notifythe department of health and senior services to deny, suspend, or revokethe license of any ambulance service which fails to pay a delinquentreimbursement allowance tax unless under appeal as provided in section190.812.