Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Tax on Insurers Law

Chapter 3. All Insurance Other Than Ocean Marine.

Article 4. Basis of Tax for Medi-Cal Managed Care Plans*

Section 12241

TEXT OF SECTION OPERATIVE THROUGH JUNE 30, 2012

12241. "Total operating revenue" defined. For purposes of this article, "total operating revenue" means all amounts received by a Medi-Cal managed care plan in premium or capitation payments for the coverage or provision of all health care services, including, but not limited to, Medi-Cal services. Total operating revenue shall not include amounts received by a Medi-Cal managed care plan pursuant to a subcontract with a Medi-Cal managed care plan to provide health care services to Medi-Cal beneficiaries.

* Article 4 was added by Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009.

TEXT OF SECTION OPERATIVE JULY 1, 2012

12241. "Total operating revenue" defined. For purposes of this article, "total operating revenue" means all amounts received by a Medi-Cal managed care plan in premium or capitation payments for the coverage or provision of all health care services, including, but not limited to, Medi-Cal services. Total operating revenue shall not include amounts received by a Medi-Cal managed care plan pursuant to a subcontract with a Medi-Cal managed care plan to provide health care services to Medi-Cal beneficiaries.

History.—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2012.