§ 14199.125

324 words·~1 min read·/ca/welfare-and-institutions-code/14199-125

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Tax Computation and Collection

(a)Before each applicable calendar year or years, the department shall compute the annual tax liability for each taxpayer subject to the tax imposed by Section 14199.123.

(b)For each tax period, the department shall establish all of the following:

(1)The Medi-Cal taxing tiers based on countable Medi-Cal enrollees in a health plan.

(2)The Medi-Cal per enrollee tax amount for each Medi-Cal taxing tier.

(3)Subject to the limits in Section 14199.126, the other taxing tiers based on countable other enrollees in a health plan.

(4)Subject to the limits in Section 14199.126, the other per enrollee tax amount for each other taxing tier.

(c)The procedures for collection and payment of the tax, providing notices, interest charges not to exceed 10 percent per annum for late payments, penalties, refunds, and tax liability after a transfer of health plan responsibility shall be established by the department consistent with the applicable provisions of Article 7.1 (commencing with Section 14199.80) of Chapter 7 unless otherwise specified in this chapter.

(1)The director may correct any identified material or significant error in the data, including, but not limited to, the overall cumulative enrollment, Medicare cumulative enrollment, Medi-Cal cumulative enrollment, plan-to-plan cumulative enrollment, cumulative enrollment through the Federal Employees Health Benefits Act of 1959 (Public Law 86-382), and other cumulative enrollment. The director’s determination as to whether to exercise discretion under this subdivision and any determination made by the director under this subdivision shall not be subject to judicial review, except that a health plan may bring a writ of mandate under Section 1085 of the Code of Civil Procedure to rectify an abuse of discretion by the department in correcting that health plan’s data when that correction results in a greater tax amount for that health plan.

(2)The authority granted to the director by this subdivision does not permit the limits set forth in Section 14199.126 to be exceeded.