What happens if an ambulatory surgical center (ASC) does not file the survey, or pay the assessment by the due dates?
If an ASC fails to file the survey by the March 15 due date or March 20 extended due date, the Department of Revenue (DOR) shall calculate an assessment based upon information submitted by ASCs for the prior year, and any other information in DOR’s possession and according to its best judgment. In addition, DOR may impose a penalty of 25% of the amount of the assessment if the ASC fails to file the survey by the due date. Failure to file the survey by the due date, including any extension shall result in a late filing penalty of $500 per day calculated from the day after the unextended due date up to the date the completed survey is received by DOR, or April 1, whichever is earlier. Failure to pay the assessment by the due date shall result in a penalty of $500 per day subject to a maximum penalty equal to the amount of the assessment. If a written letter of appeal has been received by the department, the $500 per day penalty will be suspended during the pendency of an appeal. If an ap
