# Ohio Rev. Code § 5168.03: Provisions dependent on assessment as permissible health care-related tax

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.03

## Section

- **Citation:** Ohio Rev. Code § 5168.03
- **Heading:** Provisions dependent on assessment as permissible health care-related tax
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 51 / Chapter 5168 / § 5168.03

## Text

October 17, 2019 House Bill 166 - 133rd General Assembly The requirements of sections 5168.06 to 5168.09 of the Revised Code apply only as long as the United States centers for medicare and medicaid services determines that the assessment imposed under section 5168.06 of the Revised Code is a permissible health care-related tax pursuant to the "Social Security Act," section 1903(w), 42 U.S.C. 1396b(w). Whenever the department of medicaid is informed that the assessment is an impermissible health care-related tax, the department shall promptly refund to each hospital the amount of money currently in the hospital care assurance program fund created by section 5168.11 of the Revised Code that has been paid by the hospital under section 5168.06 or 5168.07 of the Revised Code, plus any investment earnings on that amount. Last updated August 20, 2025 at 11:27 AM

## Nearby sections

- [Ohio Rev. Code § 5168.01 § 5168.01. Hospital care assurance program definitions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.01.md)
- [Ohio Rev. Code § 5168.02 § 5168.02. Adoption of rules](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.02.md)
- [Ohio Rev. Code § 5168.03 § 5168.03. Provisions dependent on assessment as permissible health care-related tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.03.md)
- [Ohio Rev. Code § 5168.04 § 5168.04. Program year basis of operation](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.04.md)
- [Ohio Rev. Code § 5168.05 § 5168.05. Submitting financial statement and cost report](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.05.md)
- [Ohio Rev. Code § 5168.06 § 5168.06. Annual assessment](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.06.md)
- [Ohio Rev. Code § 5168.07 § 5168.07. Requiring governmental hospitals to make intergovernmental transfers](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.07.md)
- [Ohio Rev. Code § 5168.08 § 5168.08. Preliminary determination of assessment](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.08.md)
- [Ohio Rev. Code § 5168.09 § 5168.09. Methodology to pay hospitals sufficient to expend all money in indigent care pool](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.09.md)
- [Ohio Rev. Code § 5168.10 § 5168.10. Prohibiting replacing funds appropriated for medicaid program](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.10.md)
- [Ohio Rev. Code § 5168.11 § 5168.11. Hospital care assurance program fund](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.11.md)
- [Ohio Rev. Code § 5168.13 § 5168.13. Confidentiality](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.13.md)
- [Ohio Rev. Code § 5168.14 § 5168.14. Providing basic, medically necessary hospital-level services to individuals who are residents](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.14.md)
- [Ohio Rev. Code § 5168.20 § 5168.20. Definitions for R.C. 5168.20 to 5168.28](https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.20.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T51_C5168_S5168.03. Check the current official text before relying on it. Not legal advice.