(a) Basic rule. No premium tax, fee, or other similar assessment may be imposed by any State, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa, or any of their political subdivisions or other governmental authorities with respect to any payment CMS makes on behalf of MA enrollees under subpart G of this part, or with respect to any payment made to MA plans by beneficiaries, or payment to MA plans by a third party on a beneficiary's behalf.
(b) Construction. Nothing in this section shall be construed to exempt any MA organization from taxes, fees, or other monetary assessments related to the net income or profit that accrues to, or is realized by, the organization from business conducted under this part, if that tax, fee, or payment is applicable to a broad range of business activity.
[63 FR 35099, June 26, 1998, as amended at 70 FR 4733, Jan. 28, 2005]
Notes of Decisions
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021).
· cites it 10× “In a memorandum attached to its amended return, taxpayer asserted that 42 CFR section 422.404 2 Taxpayer also operates outside of Oregon.”
Grp. Health Coop. v. Dep't of Revenue, 438 P.3d 158 (Wash. Ct. App. 2019).
· cites it 2× “See 42 C.F.R. § 422.404 (b) (clarifying that certain taxes assessed on a net basis are not preempted).”
— 42 C.F.R. § 422.404(b) — 1 case
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021).
“In a memorandum attached to its amended return, taxpayer asserted that 42 CFR section 422.404 2 Taxpayer also operates outside of Oregon.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.