Effective – 28 Aug 2022, 2 histories 190.800. Imposition of tax — definitions. — 1. Each ground ambulance service, except for any ambulance service owned and operated by an entity owned and operated by the state of Missouri, including but not limited to any hospital owned or operated by the board of curators, as defined […]
Effective – 28 Aug 2022, 2 histories 190.803. Formula for tax based on gross receipts — challenge of validity of rules. — 1. Each ambulance service’s reimbursement allowance shall be based on a formula established by the department of social services by regulations and rules as provided in section 190.836. The ambulance reimbursement allowance shall […]
Effective – 28 Aug 2022, 2 histories 190.806. Record-keeping requirements, confidentiality. — Each ambulance service shall keep such records as may be necessary to determine the amount of its reimbursement allowance. On or before the first day of October of each year, every ambulance service shall submit to the department of social services a statement […]
Effective – 28 Aug 2009 190.809. Amount due, determination — notification procedure — offset permitted, when — quarterly adjustment of tax permitted. — 1. The director of the department of social services shall make a determination as to the amount of ambulance service reimbursement allowance tax due from each ambulance service. 2. The director of […]
Effective – 28 Aug 2009 190.812. Determination of tax final, when — timely protest permitted. — 1. Each ambulance service reimbursement allowance tax determination shall be final after receipt of written notice from the department of social services, unless the ambulance service files a protest with the director of the department of social services setting […]
Effective – 28 Aug 2022, 2 histories 190.815. Rulemaking authority. — The director of the department of social services shall prescribe by rule the form and content of any document required to be filed under sections 190.800 to 190.836. ——– (L. 2009 S.B. 307, A.L. 2022 S.B. 725) Expires 9-30-24
Effective – 28 Aug 2009 190.818. Remittance of tax — fund created, use of moneys. — 1. The ambulance service reimbursement allowance tax owed or, if an offset has been requested, the balance, if any, after such offset shall be remitted by the ambulance service to the department of social services. The remittance shall be […]
Effective – 28 Aug 2009 190.821. Tax period — failure to pay, delinquency, enforcement procedures. — 1. An ambulance service reimbursement allowance tax period as provided in sections 190.800 to 190.836 shall be from the first day of October to the thirtieth day of September. The department shall notify each ambulance service with a balance […]
Effective – 28 Aug 2009 190.824. Tax-exempt status of ambulance service not affected. — Nothing in sections 190.800 to 190.836 shall be deemed to affect or in any way limit the tax-exempt or nonprofit status of any ambulance service granted by state or federal law. ——– (L. 2009 S.B. 307) Expires 9-30-24
Effective – 28 Aug 2009 190.827. Payments to ambulance services, when. — The department of social services shall make payments to those ambulance services that have a valid MO HealthNet participation agreement with the department. The ambulance service reimbursement allowance shall not be used to supplant, and shall be in addition to, general revenue payments […]
Effective – 28 Aug 2009 190.830. Federal financial participation required. — The requirements of sections 190.800 to 190.830 shall apply only so long as the revenues generated under section 190.800 are eligible for federal financial participation as provided in sections 190.800 to 190.836 and payments are made under section 190.800. For the purpose of this […]
Effective – 28 Aug 2009 190.833. No tax imposed prior to effective date. — The ambulance service reimbursement allowance tax provided in section 190.800 shall not be imposed prior to the effective date of rules promulgated by the department of social services, but in no event prior to October 1, 2009. ——– (L. 2009 S.B. […]
Effective – 28 Aug 2009 190.836. Rules requirements, authority. — No rules implementing sections 190.800 to 190.836 may be filed with the secretary of state without first being provided to interested parties registered on a list of such parties to be maintained by the director of the department of social services. Rules shall be provided […]
Effective – 28 Sep 2021, 8 histories 190.839. Expiration date. — Sections 190.800 to 190.839 shall expire on September 30, 2024. ——– (L. 2009 S.B. 307, A.L. 2011 S.B. 62, A.L. 2015 S.B. 210, A.L. 2016 H.B. 1534, A.L. 2018 S.B. 775, A.L. 2019 S.B. 29, A.L. 2020 H.B. 2456, A.L. 2021 1st Ex. Sess. […]
Effective – 28 Aug 2011 190.840. Nonseverability clause. — Notwithstanding the provisions of section 1.140 to the contrary, the provisions of this act* shall be nonseverable, and if any provision is for any reason held to be invalid, such decision shall invalidate all of the remaining provisions of this act*. ——– (L. 2011 S.B. 62 […]
