2006 Nebraska Revised Statutes - § 44-32,180 — Taxation.
Section 44-32,180Taxation.
(1) Any health maintenance organization subject to the Health Maintenance Organization Act shall also be subject to (a) the premium taxation provisions of Chapter 77, article 9, to the extent that the direct writing premiums are not otherwise subject to taxation under such article and (b) the retaliatory taxation provisions of section 44-150.
(2) Except as provided in subsection (3) of this section, any capitation payment made in accordance with the Medical Assistance Act shall be excluded from computation of any tax obligation imposed by subsection (1) of this section.
(3) Upon approval by the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services of federal financial participation based upon the changes made by Laws 2002, LB 9, Ninety-seventh Legislature, Second Special Session, any capitation payment made in accordance with the Medical Assistance Act shall be included in the computation of any tax obligation imposed by subsection (1) of this section.
Cross References:
- Managed Care Plan Act, see section 68-1048.
Medical Assistance Act, see section 68-901.
- Laws 1990, LB 1136, § 89
Laws 1996, LB 969, § 2
Laws 2002, Second Spec. Sess., LB 9, § 1
Laws 2006, LB 1248, § 60.
~ Revised Statutes Cumulative Supplement, 2006
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