Alabama § 40-26B-91 - Assessment on Emergency Medical Transport Providers - Calculation.
Full text of Alabama Code of Alabama § 40-26B-91 — Assessment on Emergency Medical Transport Providers - Calculation., with citation guidance and answers to common questions.
§ 40-26B-91. Assessment on Emergency Medical Transport Providers - Calculation.
To provide further for the availability of indigent health care, the operation of the Medicaid Program, and the maintenance and expansion of emergency medical transport services:
(1) Commencing no later than the fiscal quarter starting April 1, 2023, an assessment is imposed on each emergency medical transport provider based on the number of emergency medical transports. The quarterly assessment for each emergency medical transport provider shall be calculated based on the product of the assessment rate and the total revenue received from emergency medical transports rendered by the emergency medical transport provider from the previous fiscal quarter.
(2) In consultation with the Alabama Medicaid Agency, the department shall set an assessment rate each fiscal quarter. The assessment rate shall be a maximum of 5.3 percent, subject to Section 40-26B-98(b). In consultation with the Alabama Medicaid Agency, the department may change the assessment rate each quarter to reduce the amount of surplus assessments. Any surplus assessment from a previous quarter may be used to reduce the assessment rate.
(3) The assessment imposed by this article is in addition to all other taxes and assessments of any kind now imposed by law.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-26B-91
What does Code of Alabama § 40-26B-91 cover?
Section 40-26B-91 ("Assessment on Emergency Medical Transport Providers - Calculation.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-26B-91?
A common citation format is "Code of Alabama § 40-26B-91" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-26B-91 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.