660.440. Effective date of tax.
Effective date of tax.
660.440. 1. The tax imposed by sections 660.425 to 660.465 shallbecome effective upon authorization by the federal Centers for Medicare &Medicaid Services for a gross receipts tax for in-home services.
2. If the federal Centers for Medicare & Medicaid Services determinesthat their authorization is not necessary for the tax imposed undersections 660.425 to 660.465, the tax shall become effective sixty daysafter the date of such determination.
(L. 2009 H.B. 740 merged with S.B. 307)Effective 6-26-09 (H.B. 740)
8-28-09 (S.B. 307)
Expires 9-01-11