Minnesota Administrative Rules
Agency 196 - Human Services Department
Chapter 9510 - RATES FOR HEALTH CARE FACILITIES
MEDICAL CARE SURCHARGE
Part 9510.2050 - ENFORCEMENT
According to Minnesota Statutes, section 256.9657, subdivision 7, the commissioner shall impose civil penalties and interest on medical care surcharge payments that are more than 30 days overdue.
A three percent penalty is assessed the first day past due, and each 30 days after that, up to 24 percent in the aggregate. Interest will be calculated based on the following formula: tax balance multiplied by interest rate multiplied by length of time. The rate of interest is determined according to Minnesota Statutes, section 270C.40.
The medical care surcharge notice shall include the tax amount and due date, plus any penalty and interest if not paid by the due date.
Statutory Authority: MS s 256.9657; 256B.74