NV-S-0194
Healthcare
BUSINESS / PROVIDER ASSESSMENT
Private emergency medical transportation assessment // not over 5.5% of qualifying net revenue absent statutory exception
OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), Private emergency medical transportation assessment (
NV-S-0194) is cataloged in the Healthcare extraction domain, administered by Nevada Medicaid / Nevada Health Authority under NRS 422.3743.
STATUTORY CHARGE AUTHORITY (DATABASE A)
- Record ID:
NV-S-0194 - Exact Statutory Label: Private emergency medical transportation assessment
- Category: Healthcare
- Quantified Amount: not over 5.5% of qualifying net revenue absent statutory exception
- Amount Type:
maximum - Assessment Unit / Periodicity: net revenue from emergency ambulance services
- NRS Citation: NRS 422.3743
- NAC Citation: None / Pending NAC schedule check
- Qualifiers & Exceptions: Enacted 2025; statute delegates percentage to regulation, with federal-law conditions and exceptions. Current effective regulations and rate need verification.
GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH
- Forced Payer: Private emergency ambulance transport provider
- Collecting Agency: Nevada Medicaid / Nevada Health Authority
- Collector Level:
state_or_state_board - Revenue Flow Tag:
business_paid_to_state— State tax, regulatory assessment, or provider fee paid by utilities, hospitals, nursing facilities, ambulances, insurers, fuel importers, or employers (NRS 704.033 / 422.3794 / 680B.027 / 612) - Bill Surface: ambulance service
- Pass-Through Status: business assessment; customer pass-through not established
- Fund Receiver Type:
state - Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
- No-Double-Count Treatment: Included as an independent state charge/receipt authority
VERIFICATION & LEDGER STATUS (DATABASE B)
- Last Researched: 2026-10-25
- Source Record Type: NRS or official state agency source
- Law Verification Status:
statute_identified - Rate Effective Period: Statutory snapshot 2026-10-25
- Live Agency Schedule Check:
verify_2026_effective_schedule_except_if_fixed_by_statute - Rate Verification Note: Enacted 2025; statute delegates percentage to regulation, with federal-law conditions and exceptions. Current effective regulations and rate need verification.
- Actual FY2026 Ledger Revenue:
Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation - Primary Official Source: https://www.leg.state.nv.us/NRS/NRS-422.html
OTHER EXTRACTIONS IN HEALTHCARE
- NV-S-0192 — Private hospital provider assessment (FY2026 target 6% of aggregate qualifying net patient revenue)
- NV-S-0193 — Nursing facility quality fee (variable state-determined per non-Medicare patient day)