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§ 71-5-1010. Termination of Fee — Suspension of Assessment

The nursing home annual assessment fee established by this part shall terminate on June 30, 2021. The assessment imposed by this part shall be suspended if the bureau attempts to utilize the money in the account for any use other than permitted by this part. Any assessment fee obligation imposed by § 71-5-1003 shall be […]

§ 71-5-1001. Part Definitions

As used in this part, unless the context otherwise requires: “Account” means the nursing home assessment trust fund created under this part; “Bureau” means the bureau of TennCare; “Commencement date” means the later of July 1, 2014, or the date when the bureau has received the necessary federal approval to implement the assessment described in […]

§ 71-5-1002. Legislative Intent — Creation of Nursing Home Assessment Trust Fund

It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of providing nursing home care. The assessment fee imposed by this part shall be in addition to all other privilege taxes. The nursing home assessment trust fund is created. The general assembly intends that […]

§ 71-5-1003. Payment of Assessments — Determination of Rate — Time for Payment

Each nursing home shall pay the nursing home assessment in quarterly installments to the account in accordance with this part. In the event of a change of ownership or management of a nursing facility, the successor entity shall be liable for all unpaid nursing home assessment fees, penalties, and interest, and full payment of those […]