23 CAR § 145-109. Payment of premium taxes

(a) Pursuant to Arkansas Code § 26-57-603, a risk-based provider organization (RBPO) that is licensed under the Medicaid Provider-Led Organized Care Act, Arkansas Code § 20-77-2701 et seq., and participates in the Medicaid provider-led organized care system offered by the Arkansas Medicaid Program for enrollable Medicaid beneficiary populations as defined in Arkansas Code § 20-77-2703 shall pay to the Treasurer of State through the Insurance Commissioner a tax imposed for the privilege of transacting business in this state. (b) The tax shall be computed at a rate of two and one-half percent (2 1/2%) on the total amount of funds received in global payments to a risk-based provider organization participating in the Medicaid provider-led organized care system. (c) The tax shall be: (1) Reported at such times and in such form and context as prescribed by the commissioner; and (2) Paid on a quarterly basis as prescribed by the commissioner.