MO SB235

Extends the expiration date of provider tax sections from September 30, 2011 to September 30, 2016 for six separate health care provider assessments and taxes.

Applies to taxes on Medicaid managed care organizations, Medicaid managed care organization reimbursement allowances, pharmacy taxes, and intermediate care facilities for the mentally retarded.

Maintains existing enforcement provisions allowing the Department of Social Services to compel payment of delinquent reimbursement allowances through circuit court proceedings and contract cancellation.

Preserves the tax-exempt and nonprofit status of affected health care providers despite the imposition of assessments and taxes.

Keeps existing provisions allowing providers to appeal assessments and delinquent determinations through administrative and circuit court proceedings.