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NEBRASKA STATUTES AND CODES

68-1806 Collection of tax; discontinued; when; effect.

68-1806. Collection of tax; discontinued; when; effect.(1) Collection of the tax imposed by section 68-1803 shall be discontinued if:(a) The amendment to the state medicaid plan described in section 68-1805 is disapproved by the Centers for Medicare and Medicaid Services;(b) The department reduces rates paid to intermediate care facilities for the mentally retarded to an amount less than the rates effective September 1, 2003; or(c) The department or any other state agency attempts to utilize the money in the ICF/MR Reimbursement Protection Fund for any use other than uses permitted pursuant to the ICF/MR Reimbursement Protection Act.(2) If collection of the tax is discontinued as provided in subsection (1) of this section, all money in the fund shall be returned to the intermediate care facilities for the mentally retarded from which the tax was collected on the same basis as the tax was assessed. SourceLaws 2004, LB 841, ยง 7.

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