Annually, no later than January 31, the Division will send to all licensed medical transportation providers the net operating revenue assessment return. Medical transportation providers shall complete the returns for the previous year and deliver them to the Division or its contractor no later than March 31 of that year. Providers that fail to return the net operating revenue assessment form will have their assessment calculated based on the state per capita average assessment for that year. The Division will send a notice of assessment to each medical transportation provider informing the medical transportation provider of the assessment rate and the estimated assessment amount owed by the medical transportation provider for the applicable fiscal year.

With the exception of the initial notice of assessment, annual notices of assessment will be sent at least forty-five (45) calendar days before the due date for the first quarterly assessment payment of each fiscal year. The first notice of assessment will be sent within forty-five (45) calendar days after the Division has received notification from the Centers for Medicare and Medicaid Services that the payments required under Ark. Code Ann. § 20-77-2809 and, if necessary, the waiver granted under 42 C.F.R. § 433.68 have been approved. The medical transportation provider will have thirty (30) calendar days from the date of its receipt of a notice of assessment to review and verify the assessment rate and the estimated assessment amount.

If a medical transportation provider operates, conducts, or maintains more than one (1) medical transportation provider in the state, the medical transportation provider will pay the assessment for each medical transportation provider separately. However, if the medical transportation provider operates more than one (1) medical transportation provider under one (1) Medicaid provider number, the medical transportation provider may pay the assessment for all such medical transportation providers in the aggregate.

For a medical transportation provider subject to the assessment imposed under Ark. Code Ann. § 20-77-2803 that ceases to conduct medical transportation provider operations or maintain its state license or did not conduct medical transportation provider operations throughout a state fiscal year, the assessment for the state fiscal year in which the cessation occurs will be adjusted by multiplying the annual assessment computed under Ark. Code Ann. § 20-77-2803 by a fraction, the numerator of which is the number of days during the year that the medical transportation provider operated and the denominator of which is three hundred sixty-five (365). The fraction will be expressed as a percentage rounded to two places (Example -- 65.23%).

Immediately upon ceasing to operate, the medical transportation provider will pay the adjusted assessment for that state fiscal year to the extent not previously paid.

The medical transportation provider also shall receive payments under Ark. Code Ann. § 20-77-2809 for the state fiscal year in which the cessation occurs, which will be adjusted by the same fraction as its annual assessment.

A medical transportation provider subject to an assessment under the Ark. Code Ann. § 20-77-2801 et seq. that has not been previously licensed as a medical transportation provider in Arkansas and that commences medical transportation provider operations during a state fiscal year will pay the required assessment computed under Ark. Code Ann. § 20-77-2803 and will be eligible for medical transportation provider access payments under Ark Code Ann. § 20-77-2809. The assessment will be calculated based on the effective date of licensure. The assessment for the state fiscal year in which the change occurs will be adjusted by multiplying the annual assessment computed under Ark. Code Ann. § 20-77-2803 by a fraction, the numerator of which is the number of days during the year that the medical transportation provider is subject to the assessment and the denominator of which is three hundred sixty-five (365). The fraction will be expressed as a percentage rounded to two places (Example -- 65.23%). The medical transportation provider also shall receive payments under Ark. Code Ann. § 20-77-2809 for the state fiscal year in which the medical transportation provider is licensed, which will be adjusted by the same fraction as its annual assessment. Access payments and assessment fees will not be reimbursed or collected until enrollment of the new provider has been approved by the Medicaid Provider Enrollment Section.

For new medical transportation providers, the Division will calculate revenue to be assessed based on the population of the county for which the medical transportation provider is licensed. The per capita amount will be assigned and calculated based on the average net operating revenue per capita for all other medical transportation providers in the State that are currently being assessed. Average revenue per capita will be used in this way through the end of the second fiscal year.

A medical transportation provider that is exempted from payment of the assessment under Ark. Code Ann. § 20-77-2806 at the beginning of a state fiscal year but during the state fiscal year experiences a change in status so that it becomes subject to the assessment will pay the required assessment computed under Ark. Code Ann. § 20-77-2803 and will be eligible for medical transportation provider access payments under Ark. Code Ann. § 20-77-2809. The assessment will be calculated based on the effective date of status change as determined by the Medicaid Provider Enrollment Section. The assessment for the state fiscal year in which the change occurs will be adjusted by multiplying the annual assessment computed under Ark. Code Ann. § 20-77-2803 by a fraction, the numerator of which is the number of days during the year that the medical transportation provider is subject to the assessment and the denominator of which is three hundred sixty-five (365). The fraction will be expressed as a percentage rounded to two places (Example -- 65.23%). The medical transportation provider also shall receive payments under Ark. Code Ann. § 20-77-2809 for the state fiscal year in which the medical transportation provider status change occurs as determined by the Medicaid Provider Enrollment Section, which will be adjusted by the same fraction as its annual assessment. Access payments and assessment fees will not be reimbursed or collected until enrollment due to the status change has been approved by the Medicaid Provider Enrollment Section.

A medical transportation provider that is subject to payment of the assessment computed under Ark. Code Ann. § 20-77-2803 at the beginning of a state fiscal year but during the state fiscal year experiences a change in status so that it is no longer subject to payment under Ark. Code Ann. § 20-77-2806 shall be relieved of its obligation to pay the medical transportation provider assessment and shall become ineligible for medical transportation provider access payments under Ark. Code Ann. § 20-77-2809. The assessment for the state fiscal year in which the change occurs will be adjusted by multiplying the annual assessment computed under Ark. Code Ann. § 20-77-2803 by a fraction, the numerator of which is the number of days during the year that the medical transportation provider was subject to the assessment and the denominator of which is three hundred sixty-five (365). The fraction will be expressed as a percentage rounded to two places (Example -- 65.23%). Immediately upon changing status, the medical transportation provider will pay the adjusted assessment for that state fiscal year to the extent not previously paid. The medical transportation provider also shall receive payments under Ark. Code Ann. § 20-77-2809 for the state fiscal year in which the status change occurs. The amount payable will be adjusted by the same fraction as its annual assessment.