§ 6406. Regulations.
§ 6406. Regulations. The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement and the certification of Headquarters Management Corporations. No rule or regulation adopted pursuant to the authority […]
§ 6407. Taxes of other states.
§ 6407. Taxes of other states. (a) A Headquarters Management Corporation shall be credited with the amount of any income tax paid under this chapter on income upon which income tax (or tax computed upon or by reference to income) was also paid with respect to the taxable year to any other state of the […]
§ 6501. Definitions.
§ 6501. Definitions. As used in this chapter: (1) “A managed care company under contract to the Medicaid agency” means an entity that meets the definition of an MCO under 42 C.F.R. § 438.2 and has a contract with the Delaware Medicaid program. (2) “CMS” means the Centers for Medicare and Medicaid Services of the […]
§ 6502. Quality assessment.
§ 6502. Quality assessment. (a) Effective for assessment periods beginning on or after June 1, 2012, any nursing facility engaged in this State in providing nursing facility services with the exception of those exempted under subsection (d) of this section, shall be charged a quarterly quality assessment as prescribed in subsection (b) of this section […]
§ 6503. Penalties.
§ 6503. Penalties. In addition to the penalties prescribed in Chapter 5 of this title, if any quality assessment is not paid when due, or a facility fails to timely prepare the prescribed return form, DHSS may: (1) Withhold any Medicaid payments to the delinquent nursing facility, including any payments due to the nursing facility […]