2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 84-C - NURSING FACILITY QUALITY ASSESSMENT
Section 84-C:11 - Contingencies.

    84-C:11 Contingencies. –
    I. The nursing facility quality assessment imposed by this chapter shall not be assessed, and no return shall be required to be made, upon the occurrence of any of the following events:
       (a) Aggregate medicaid reimbursement for nursing facilities through accounting unit 05-01-10-04-01 class 90 is reduced below the level in effect as of February 1, 2003, increased by the funds expended from the nursing facility trust fund established under RSA 151-E:14 and matched by corresponding federal funds.
       (b) Federal approval of the nursing facility quality assessment established under this chapter, or of any related state plan amendments or waivers is withdrawn.
       (c) Collection of the assessment is rendered invalid by the decision of any court or administrative agency.
       (d) Any proceeds collected from nursing facilities as defined in RSA 84-C:1, V(a), from the nursing facility quality assessment established in this chapter are expended by the state or any state agency for any purpose other than funding nursing facility expenditures through the nursing facility trust fund under RSA 151-E:14.
       (e) [Repealed.]
    II. The commissioner of health and human services shall notify the commissioner of revenue administration of the occurrence of any of the contingencies in paragraph I.
    III. The nursing facility quality assessment under this chapter shall not be assessed or collected and payments from the nursing facility trust fund authorized by RSA 151-E:14 shall not be made until after the commissioner of health and human services certifies to the commissioner that the department of health and human services has obtained all necessary federal approvals. Payments under RSA 151-E:15 shall be effective for the period beginning May 1, 2003.

Source. 2003, 223:9. 2004, 260:15-17, 21, I. 2008, 253:5, eff. June 26, 2008. 2012, 247:3, eff. Aug. 17, 2012.