(a) A health benefit plan issuer or pharmacy benefit manager may not calculate the amount of a recoupment based on:
(1) an absence of documentation the pharmacist or pharmacy is not required by applicable federal laws and regulations and state laws and rules to maintain; or
(2) an error that does not result in actual financial harm to the patient or enrollee, the health benefit plan issuer, or the pharmacy benefit manager.
(b) A health benefit plan issuer or pharmacy benefit manager may not require extrapolation audits as a condition of participation in a contract, network, or program for a pharmacist or pharmacy.

(c) A health benefit plan issuer or pharmacy benefit manager may not use extrapolation to complete an on-site audit or a desk audit of a pharmacist or pharmacy. Notwithstanding Subsection (a)(2), the amount of a recoupment must be based on the actual overpayment or underpayment and may not be based on an extrapolation.
(d) A health benefit plan issuer or pharmacy benefit manager may not include a dispensing fee amount in the calculation of an overpayment unless:
(1) the fee was a duplicate charge;
(2) the prescription for which the fee was charged:
(A) was not dispensed; or
(B) was dispensed:
(i) without the prescriber’s authorization;
(ii) to the wrong patient; or
(iii) with the wrong instructions; or
(3) the wrong drug was dispensed.