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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 2. THE SALES TAX

Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*

Section 6184


6184. Disposition of proceeds. Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this article shall be deposited in the State Treasury to the credit of the Children's Health and Human Services Special Fund. Funds deposited in the Children's Health and Human Services Special Fund pursuant to this section are hereby continuously appropriated to the State Department of Health Care Services solely for purposes of funding managed care rates for health care services for children, seniors, persons with disabilities, and dual eligibles in the Medi-Cal program that reflect the cost of services and acuity of the population served. The State Department of Health Care Services shall provide a quarterly reconciliation of tax revenue utilization to Medi-Cal managed care plans including an itemized accounting of the dollars as a part of the ratesetting process.


* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.