State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter44 > 44-32_180

44-32,180. Taxation.(1)Any health maintenance organization subject to the Health Maintenance OrganizationAct shall also be subject to (a) the premium taxation provisions of Chapter77, article 9, to the extent that the direct writing premiums are not otherwisesubject to taxation under such article and (b) the retaliatory taxation provisionsof section 44-150.(2) Any capitation payment made in accordance withthe Medical Assistance Act shall be excluded from computation of any tax obligationimposed by subsection (1) of this section. SourceLaws 1990, LB 1136, § 89; Laws 1996, LB 969, § 2; Laws 2002, Second Spec. Sess., LB 9, § 1; Laws 2006, LB 1248, § 60; Laws 2010, LB698, § 1. Cross ReferencesMedical Assistance Act, see section 68-901.