Alabama § 40-26B-94 - Quarterly Statements; Recordkeeping; Rulemaking Authority.
Full text of Alabama Code of Alabama § 40-26B-94 — Quarterly Statements; Recordkeeping; Rulemaking Authority., with citation guidance and answers to common questions.
§ 40-26B-94. Quarterly Statements; Recordkeeping; Rulemaking Authority.
(a) Commencing no later than the fiscal quarter starting April 1, 2023, on or before the 15th day after the close of each fiscal quarter, every emergency medical transport provider shall file with the department a statement under penalty of perjury on forms prescribed by the department, showing the total number of emergency medical transports, the total amount of gross receipts for the subject fiscal quarter, and other reasonable and necessary information as the department, after consultation with the Alabama Medicaid Agency and adoption of appropriate rules, may require for the proper enforcement of this article.
(b) It shall be the duty of each emergency medical transport provider to keep and preserve suitable books and records as may be necessary to determine the amount of assessments for which it is liable under this article. The books and records shall be kept and preserved for a period of not less than three years, and all such books and records shall be open for examination during business hours by the department or its duly authorized agents.
(c) All information secured pursuant to this article by the department shall be confidential, as prescribed by Section 40-2A-10, except that the department may provide such information to the Alabama Medicaid Agency as necessary for the proper administration of the Medicaid Program, or for the department’s proper administration of the assessment levied by this article.
(d) The department from time to time, as it deems desirable, shall adopt reasonable rules as necessary to provide for the orderly and efficient administration of the assessment levied by this article.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-26B-94
What does Code of Alabama § 40-26B-94 cover?
Section 40-26B-94 ("Quarterly Statements; Recordkeeping; Rulemaking Authority.") 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-94?
A common citation format is "Code of Alabama § 40-26B-94" (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-94 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.