Utah Code 26B-3-502. Application
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(1) Other than for the imposition of the assessment described in this part, nothing in this part shall affect the nonprofit or tax exempt status of any nonprofit charitable, religious, or educational health care provider under any:
Terms Used In Utah Code 26B-3-502
- Assessment: means the inpatient hospital assessment established by this part. See Utah Code 26B-3-501
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a) state law;
(1)(b) ad valorem property taxes;
(1)(c) sales or use taxes; or
(1)(d) other taxes, fees, or assessments, whether imposed or sought to be imposed, by the state or any political subdivision of the state.
(2) All assessments paid under this part may be included as an allowable cost of a hospital for purposes of any applicable Medicaid reimbursement formula.
(3) This part does not authorize a political subdivision of the state to:
(3)(a) license a hospital for revenue;
(3)(b) impose a tax or assessment upon a hospital; or
(3)(c) impose a tax or assessment measured by the income or earnings of a hospital.