TITLE 15. TAXATION

CHAPTER 60. NURSING FACILITY UTILIZATION FEE

Part 2. Collection of Fee

State Special Revenue Account

15-60-211. State special revenue account. (1) There is a nursing facility utilization fee account in the state special revenue fund as provided in 17-2-102.

(2) All money collected under 15-60-102(1)(b) and (1)(c) must be deposited in this account. Money in the account must be used by the department of public health and human services for the purpose of increasing the average price paid for medicaid nursing facility services above the fiscal year 2003 level under the price-based reimbursement system used to establish medicaid payment rates to nursing homes.

(3) Money remaining in this account at the end of a fiscal year may not be expended or transferred for any other purpose and is subject to appropriation by a subsequent legislature for purposes consistent with subsection (2).

History: En. Sec. 2, Ch. 541, L. 2003.