STATE OF NEW YORK
________________________________________________________________________
4572
2013-2014 Regular Sessions
IN ASSEMBLY
February 6, 2013
___________
Introduced by M. of A. KOLB -- read once and referred to the Committee
on Health
AN ACT to amend the public health law, in relation to penalties for
failure to pay certain hospital assessments
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 8 of section 2807-d of the public health law,
2 as added by chapter 938 of the laws of 1990, paragraph (a) as amended by
3 section 24 of subpart D of part V-1 of chapter 57 of the laws of 2009
4 and paragraph (b) as amended by chapter 41 of the laws of 1992, is
5 amended to read as follows:
6 8. (a) If an estimated payment made for a month to which an assessment
7 applies is less than ninety percent of the actual amount due for such
8 month, interest shall be due and payable to the commissioner on the
9 difference between the amount paid and the amount due from the day of
10 the month the estimated payment was due until the date of payment. The
11 rate of interest shall be twelve percent per annum or at the rate of
12 interest set by the commissioner of taxation and finance with respect to
13 underpayments of tax pursuant to subsection (e) of section one thousand
14 ninety-six of the tax law minus four percentage points. Interest under
15 this paragraph shall not be paid if the amount thereof is less than one
16 dollar. Interest, if not paid by the due date of the following month's
17 estimated payment, may be collected by the commissioner pursuant to
18 paragraph (c) of subdivision six of this section in the same manner as
19 an assessment pursuant to subdivision two of this section.
20 (b) [If an estimated payment made for a month to which an assessment
21 applies is less than seventy percent of the actual amount due for such
22 month, a penalty shall be due and payable to the commissioner of five
23 percent of the difference between the amount paid and the amount due
24 for such month when the failure to pay is for a duration of not more
25 than one month after the due date of the payment with an additional
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08250-01-3
A. 4572 2
1 five percent for each additional month or fraction thereof during which
2 such failure continues, not exceeding twenty-five percent in the aggre-
3 gate. A penalty may be collected by the commissioner pursuant to para-
4 graph (c) of subdivision six of this section in the same manner as an
5 assessment pursuant to subdivision two of this section.
6 (c)] Overpayment by a hospital of an estimated payment shall be
7 applied to any other payment due from the hospital pursuant to this
8 section, or, if no payment is due, at the election of the hospital shall
9 be applied to future estimated payments or refunded to the hospital.
10 Interest shall be paid on overpayments from the date of overpayment to
11 the date of crediting or refund at the rate determined in accordance
12 with paragraph (a) of this subdivision if the overpayment was made at
13 the direction of the commissioner. Interest under this paragraph shall
14 not be paid if the amount thereof is less than one dollar.
15 § 2. This act shall take effect immediately.
