As Amended
SEC. 43-13-141. Assessment upon certain Medicaid reimbursement payments.
(1) There is levied an assessment equal to fifteen percent (15%) of the amount of that portion of the Medicaid reimbursement payments made by the Division of Medicaid to each provider participating in the Mississippi Medicaid Program that is derived from state general funds, regardless of where the provider is located. The division shall deduct the assessment from the Medicaid reimbursement payments at the time that the payments are made to the Medicaid providers, and shall deposit the proceeds of the assessment into a special fund that is created in the State Treasury to be known as the "Medical Care Assessments Fund." The division shall begin deducting the assessment levied under this section as soon after April 25, 1991, as the division has made the computer program modifications and other administrative changes that are necessary to begin deducting the assessment, but not later than August 1, 1991. If the division is prepared to deduct the assessment before August 1, 1991, it shall not begin deducting the assessment until at least one (1) month after it has given written notification to all Medicaid providers of its intention to begin deducting the assessment. The division shall furnish to each Medicaid provider at least once each year a record of the amount of the assessment that has been deducted from the reimbursement payments made to the provider. The assessment provided for by this section shall not be levied or deducted from any Medicaid reimbursement payments after September 30, 1992.
(2) The assessment levied under this section shall be in addition to any other assessments, taxes or fees levied by law.
(3) The assessment levied under this section shall not be applicable to and shall not be deducted from Medicaid reimbursement payments made:
(a) To state-owned nursing facilities;
(b) For pharmaceutical ingredients; and
(c) For ambulatory services delivered in federally qualified health centers and in clinics of the local health departments of the State Department of Health.
(4) The monies in the Medical Care Assessments Fund shall be expended only for health care services, and may be expended only upon appropriation by the Legislature. Unexpended monies remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned on monies in the fund shall be deposited to the credit of the fund.
SOURCES: Laws, 1991, ch. 612, Sec. 1; 1992, ch. 487, Sec. 4, eff from and after passage (approved May 8, 1992).