[§346E-14]  Taxes; allowable reimbursementcosts.  All taxes paid pursuant to this chapter shall be deemed allowableand reimbursable costs for federal medicaid reimbursement purposes.  Thedepartment shall make appropriate adjustments to the methods and standards forreimbursing nursing facilities under section 346-14 by a medicaid state planamendment which shall become effective on federal approval.  In the case of anyprogram involving federal medicaid participation, the adjustment shall takeeffect no earlier than the effective date of any federally-approved medicaidstate plan amendment containing any such adjustment. [L 1993, c 315, pt of §1;am L 1994, c 230, pt of §1]