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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter26B. PROVIDERS OF MEDICAL SERVICES PRIVILEGE TAX. |
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Article4. Refunds and Disproportionate Share Payments to Hospitals. |
§40-26B-60. Definitions.
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(a) For the purposes of this article the following words have the following meanings unless the context clearly indicates otherwise:
(1) DISPROPORTIONATE SHARE HOSPITAL. A hospital meeting the requirements of Section 1923 of the Social Security Act and other criteria adopted by the Alabama Medicaid Agency in its state plan for medical assistance under Title XIX of the Social Security Act.
(2) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year.
(3) HOSPITAL. A facility, which is licensed as a hospital under the laws of the State of Alabama, provides 24-hour nursing services, and is primarily engaged in providing, by or under the supervision of doctors of medicine or osteopathy, inpatient services for the diagnosis, treatment, and care or rehabilitation of persons who are sick, injured, or disabled.
(4) PUBLICLY-OWNED HOSPITAL. A hospital created and operating under the authority of a governmental unit which has been established as a public corporation pursuant to Chapter 21 of Title 22 or Chapter 95 of Title 11, or a hospital otherwise owned and operated by a unit of local government.