Medicare Managed Care Manual (Pub. 100-16), Ch. 10 § 50
State Premium Taxes or Other Fees Imposed on Federal Payment
50 - State Premium Taxes or Other Fees Imposed on Federal Payment
to MA Organizations
(Rev. 101, Issued: 08-19-11, Effective: 08-19-11, Implementation: 08-19-11)
42 CFR 422.404
Our regulations at 42 CFR 422.404 prohibit States from imposing a premium tax, fee, or
any other charge on: 1) the payment CMS makes to MA organizations (on behalf of MA
enrollees), 2) payments made by MA enrollees to MA plans, or 3) payments made by a
third party to a MA plan on a beneficiary’s behalf.