SF 630

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to MinnesotaCare; making technical, policy, 
  1.3             and administrative changes and corrections to 
  1.4             MinnesotaCare taxes; amending Minnesota Statutes 1996, 
  1.5             sections 295.50, subdivisions 3, 4, 6, 7, 13, 14, and 
  1.6             by adding a subdivision; 295.51, subdivision 1; 
  1.7             295.52, subdivisions 1b and 4; 295.53, subdivisions 1, 
  1.8             3, 4, and 5; 295.54, subdivision 1; 295.55, 
  1.9             subdivision 2; and 295.582. 
  1.10  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.11     Section 1.  Minnesota Statutes 1996, section 295.50, 
  1.12  subdivision 3, is amended to read: 
  1.13     Subd. 3.  [GROSS REVENUES.] "Gross revenues" are total 
  1.14  amounts received in money or otherwise by: 
  1.15     (1) a hospital for patient services; 
  1.16     (2) a surgical center for patient services; 
  1.17     (3) a health care provider, other than a staff model health 
  1.18  carrier, for patient services; 
  1.19     (4) a wholesale drug distributor for sale or distribution 
  1.20  of legend drugs that are delivered:  (i) to a Minnesota resident 
  1.21  by a wholesale drug distributor who is a nonresident pharmacy 
  1.22  directly, by common carrier, or by mail; or (ii) in Minnesota by 
  1.23  the wholesale drug distributor, by common carrier, or by mail, 
  1.24  unless the legend drugs are delivered to another wholesale drug 
  1.25  distributor who sells legend drugs exclusively at wholesale.  
  1.26  Legend drugs do not include nutritional products as defined in 
  1.27  Minnesota Rules, part 9505.0325; 
  2.1      (5) a staff model health plan company as gross premiums for 
  2.2   enrollees, copayments, deductibles, coinsurance, and fees for 
  2.3   patient services covered under its contracts with groups and 
  2.4   enrollees; and 
  2.5      (6) a pharmacy medical supplies distributor for sale, rent, 
  2.6   lease, or repair of medical supplies, appliances, and equipment. 
  2.7      Sec. 2.  Minnesota Statutes 1996, section 295.50, 
  2.8   subdivision 4, is amended to read: 
  2.9      Subd. 4.  [HEALTH CARE PROVIDER.] (a) "Health care 
  2.10  provider" means: 
  2.11     (1) a person whose health care occupation is required to be 
  2.12  licensed or registered by the state of Minnesota furnishing any 
  2.13  or all of the following goods or services directly to a patient 
  2.14  or consumer:  medical, surgical, optical, visual, dental, 
  2.15  hearing, nursing services, drugs, medical supplies, medical 
  2.16  appliances, laboratory, diagnostic or therapeutic services, or 
  2.17  any goods and services not listed above that qualify for 
  2.18  reimbursement under the medical assistance program provided 
  2.19  under chapter 256B.  For purposes of this clause, "directly to a 
  2.20  patient or consumer" includes goods and services provided in 
  2.21  connection with independent medical examinations under section 
  2.22  65B.56 or other examinations for purposes of litigation or 
  2.23  insurance claims; 
  2.24     (2) a staff model health plan company; or 
  2.25     (3) an ambulance service required to be licensed. 
  2.26     (b) Health care provider does not include 
  2.27  hospitals, medical supplies distributors, nursing homes licensed 
  2.28  under chapter 144A or licensed in any other jurisdiction, 
  2.29  pharmacies, surgical centers, bus and taxicab transportation, or 
  2.30  any other providers of transportation services other than 
  2.31  ambulance services required to be licensed, supervised living 
  2.32  facilities for persons with mental retardation or related 
  2.33  conditions, licensed under Minnesota Rules, parts 4665.0100 to 
  2.34  4665.9900, residential care homes licensed under chapter 144B, 
  2.35  board and lodging establishments providing only custodial 
  2.36  services that are licensed under chapter 157 and registered 
  3.1   under section 157.17 to provide supportive services or health 
  3.2   supervision services, adult foster homes as defined in Minnesota 
  3.3   Rules, part 9555.5105, day training and habilitation services 
  3.4   for adults with mental retardation and related conditions as 
  3.5   defined in section 252.41, subdivision 3, and boarding care 
  3.6   homes, as defined in Minnesota Rules, part 4655.0100. 
  3.7      Sec. 3.  Minnesota Statutes 1996, section 295.50, 
  3.8   subdivision 6, is amended to read: 
  3.9      Subd. 6.  [HOME HEALTH CARE SERVICES.] "Home health care 
  3.10  services" are services: 
  3.11     (1) defined under the state medical assistance program as 
  3.12  home health agency services provided by a home health agency, 
  3.13  personal care services and supervision of personal care 
  3.14  services, private duty nursing services, and waivered 
  3.15  services or services by home care providers required to be 
  3.16  licensed under chapter 144A; and 
  3.17     (2) provided at a recipient's residence, if the recipient 
  3.18  does not live in a hospital, nursing facility, as defined in 
  3.19  section 62A.46, subdivision 3, or intermediate care facility for 
  3.20  persons with mental retardation as defined in section 256B.055, 
  3.21  subdivision 12, paragraph (d). 
  3.22     Home health care services include medical supplies only 
  3.23  when used in providing home health care services. 
  3.24     Sec. 4.  Minnesota Statutes 1996, section 295.50, 
  3.25  subdivision 7, is amended to read: 
  3.26     Subd. 7.  [HOSPITAL.] "Hospital" means a hospital licensed 
  3.27  under chapter 144, or a hospital licensed by any other state or 
  3.28  province or territory of Canada jurisdiction. 
  3.29     Sec. 5.  Minnesota Statutes 1996, section 295.50, is 
  3.30  amended by adding a subdivision to read: 
  3.31     Subd. 7a.  [MEDICAL SUPPLIES DISTRIBUTOR.] A medical 
  3.32  supplies distributor is a person who sells, rents, leases, or 
  3.33  repairs medical supplies, appliances, and equipment. 
  3.34     Sec. 6.  Minnesota Statutes 1996, section 295.50, 
  3.35  subdivision 13, is amended to read: 
  3.36     Subd. 13.  [SURGICAL CENTER.] "Surgical center" is an 
  4.1   outpatient surgical center as defined in Minnesota Rules, 
  4.2   chapter 4675 or a similar facility located in any other state or 
  4.3   province or territory of Canada jurisdiction. 
  4.4      Sec. 7.  Minnesota Statutes 1996, section 295.50, 
  4.5   subdivision 14, is amended to read: 
  4.6      Subd. 14.  [WHOLESALE DRUG DISTRIBUTOR.] "Wholesale drug 
  4.7   distributor" means a wholesale drug distributor required to be 
  4.8   licensed under sections 151.42 to 151.51 or a nonresident 
  4.9   pharmacy required to be registered under section 151.19. 
  4.10     Sec. 8.  Minnesota Statutes 1996, section 295.51, 
  4.11  subdivision 1, is amended to read: 
  4.12     Subdivision 1.  [BUSINESS TRANSACTIONS IN MINNESOTA.] A 
  4.13  hospital, surgical center, pharmacy medical supplies 
  4.14  distributor, or health care provider is subject to tax under 
  4.15  sections 295.50 to 295.59 if it is "transacting business in 
  4.16  Minnesota."  A hospital, surgical center, pharmacy medical 
  4.17  supplies distributor, or health care provider is transacting 
  4.18  business in Minnesota if it maintains contacts with or presence 
  4.19  in the state of Minnesota sufficient to permit taxation of gross 
  4.20  revenues received for patient services under the United States 
  4.21  Constitution. 
  4.22     Sec. 9.  Minnesota Statutes 1996, section 295.52, 
  4.23  subdivision 1b, is amended to read: 
  4.24     Subd. 1b.  [PHARMACY MEDICAL SUPPLIES DISTRIBUTOR TAX.] A 
  4.25  tax is imposed on each pharmacy medical supplies distributor 
  4.26  equal to two percent of its gross revenues. 
  4.27     Sec. 10.  Minnesota Statutes 1996, section 295.52, 
  4.28  subdivision 4, is amended to read: 
  4.29     Subd. 4.  [USE TAX; PRESCRIPTION DRUGS.] A person that 
  4.30  receives prescription drugs for resale or use in Minnesota, 
  4.31  other than from a wholesale drug distributor that paid the tax 
  4.32  under subdivision 3, is subject to a tax equal to two percent of 
  4.33  the price paid.  Liability for the tax is incurred when 
  4.34  prescription drugs are received or delivered in Minnesota by the 
  4.35  person. 
  4.36     Sec. 11.  Minnesota Statutes 1996, section 295.53, 
  5.1   subdivision 1, is amended to read: 
  5.2      Subdivision 1.  [EXEMPTIONS.] (a) The following payments 
  5.3   are excluded from the gross revenues subject to the hospital, 
  5.4   surgical center, or health care provider taxes under sections 
  5.5   295.50 to 295.57: 
  5.6      (1) payments received for services provided under the 
  5.7   Medicare program, including payments received from the 
  5.8   government, and organizations governed by sections 1833 and 1876 
  5.9   of title XVIII of the federal Social Security Act, United States 
  5.10  Code, title 42, section 1395, and enrollee deductibles, 
  5.11  coinsurance, and copayments, whether paid by the Medicare 
  5.12  enrollee or by a Medicare supplemental coverage as defined in 
  5.13  section 62A.011, subdivision 3, clause (10).  Payments for 
  5.14  services not covered by Medicare are taxable; 
  5.15     (2) medical assistance payments including payments received 
  5.16  directly from the government or from a prepaid plan; 
  5.17     (3) payments received for home health care services; 
  5.18     (4) payments received from hospitals or surgical centers 
  5.19  for goods and services on which liability for tax is imposed 
  5.20  under section 295.52 or the source of funds for the payment is 
  5.21  exempt under clause (1), (2), (7), (8), or (10); 
  5.22     (5) payments received from health care providers for goods 
  5.23  and services on which liability for tax is imposed under this 
  5.24  chapter or the source of funds for the payment is exempt under 
  5.25  clause (1), (2), (7), (8), or (10); 
  5.26     (6) amounts paid for legend drugs, other than nutritional 
  5.27  products, to a wholesale drug distributor who is subject to tax 
  5.28  under section 295.52, subdivision 3, reduced by reimbursements 
  5.29  received for legend drugs under clauses (1), (2), (7), and (8); 
  5.30     (7) payments received under the general assistance medical 
  5.31  care program including payments received directly from the 
  5.32  government or from a prepaid plan; 
  5.33     (8) payments received for providing services under the 
  5.34  MinnesotaCare program including payments received directly from 
  5.35  the government or from a prepaid plan and enrollee deductibles, 
  5.36  coinsurance, and copayments.  For purposes of this clause, 
  6.1   coinsurance means the portion of payment that the enrollee is 
  6.2   required to pay for the covered service; 
  6.3      (9) payments received by a health care provider or the 
  6.4   wholly owned subsidiary of a health care provider for care 
  6.5   provided outside Minnesota to a patient who is not domiciled in 
  6.6   Minnesota; 
  6.7      (10) payments received from the chemical dependency fund 
  6.8   under chapter 254B; 
  6.9      (11) payments received in the nature of charitable 
  6.10  donations that are not designated for providing patient services 
  6.11  to a specific individual or group; 
  6.12     (12) payments received for providing patient services 
  6.13  incurred through a formal program of health care research 
  6.14  conducted in conformity with federal regulations governing 
  6.15  research on human subjects.  Payments received from patients or 
  6.16  from other persons paying on behalf of the patients are subject 
  6.17  to tax; 
  6.18     (13) payments received from any governmental agency for 
  6.19  services benefiting the public, not including payments made by 
  6.20  the government in its capacity as an employer or insurer; 
  6.21     (14) payments received for services provided by community 
  6.22  residential mental health facilities licensed under Minnesota 
  6.23  Rules, parts 9520.0500 to 9520.0690, community support programs 
  6.24  and family community support programs approved under Minnesota 
  6.25  Rules, parts 9535.1700 to 9535.1760, and community mental health 
  6.26  centers as defined in section 245.62, subdivision 2; 
  6.27     (15) government payments received by a regional treatment 
  6.28  center; 
  6.29     (16) payments received for hospice care services; 
  6.30     (17) payments received by a health care provider for 
  6.31  medical supplies, appliances, and equipment delivered outside of 
  6.32  Minnesota; 
  6.33     (18) payments received by a post-secondary educational 
  6.34  institution from student tuition, student activity fees, health 
  6.35  care service fees, government appropriations, donations, or 
  6.36  grants.  Fee for service payments and payments for extended 
  7.1   coverage are taxable; and 
  7.2      (19) payments received for services provided by:  assisted 
  7.3   living programs and congregate housing programs. 
  7.4      (b) Payments received by wholesale drug distributors for 
  7.5   prescription legend drugs sold directly to veterinarians or 
  7.6   veterinary bulk purchasing organizations are excluded from the 
  7.7   gross revenues subject to the wholesale drug distributor tax 
  7.8   under sections 295.50 to 295.59. 
  7.9      Sec. 12.  Minnesota Statutes 1996, section 295.53, 
  7.10  subdivision 3, is amended to read: 
  7.11     Subd. 3.  [SEPARATE STATEMENT OF TAX.] A hospital, surgical 
  7.12  center, pharmacy medical supplies distributor, or health care 
  7.13  provider must not state the tax obligation under section 295.52 
  7.14  in a deceptive or misleading manner.  It must not separately 
  7.15  state tax obligations on bills provided to patients, consumers, 
  7.16  or other payers when the amount received for the services or 
  7.17  goods is not subject to tax.  
  7.18     Pharmacies that separately state the tax obligations on 
  7.19  bills provided to consumers or to other payers who purchase 
  7.20  legend drugs may state the tax obligation as two percent of the 
  7.21  wholesale price of the legend drugs.  Pharmacies must not state 
  7.22  the tax obligation as two percent of the retail price.  
  7.23     Whenever the commissioner determines that a person has 
  7.24  engaged in any act or practice constituting a violation of this 
  7.25  subdivision, the commissioner may bring an action in the name of 
  7.26  the state in the district court of the appropriate county to 
  7.27  enjoin the act or practice and to enforce compliance with this 
  7.28  subdivision, or the commissioner may refer the matter to the 
  7.29  attorney general or the county attorney of the appropriate 
  7.30  county.  Upon a proper showing, a permanent or temporary 
  7.31  injunction, restraining order, or other appropriate relief must 
  7.32  be granted.  
  7.33     Sec. 13.  Minnesota Statutes 1996, section 295.53, 
  7.34  subdivision 4, is amended to read: 
  7.35     Subd. 4.  [DEDUCTION FOR RESEARCH.] (a) In addition to the 
  7.36  exemptions allowed under subdivision 1, a hospital or health 
  8.1   care provider which is exempt under section 501(c)(3) of the 
  8.2   Internal Revenue Code of 1986 or is owned and operated under 
  8.3   authority of a governmental unit, may deduct from its gross 
  8.4   revenues subject to the hospital or health care provider taxes 
  8.5   under sections 295.50 to 295.57 revenues equal to expenditures 
  8.6   for qualifying research conducted by an allowable research 
  8.7   programs program.  
  8.8      (b) For purposes of this subdivision, the following 
  8.9   requirements apply: 
  8.10     (1) expenditures for allowable research programs are the 
  8.11  direct and general must be for program costs for activities 
  8.12  which are part of qualifying research conducted by an allowable 
  8.13  research program; 
  8.14     (2) an allowable research program must be a formal program 
  8.15  of medical and health care research approved by the governing 
  8.16  body of the hospital or health care provider which also includes 
  8.17  active solicitation of research funds from government and 
  8.18  private sources.  Allowable conducted by an entity which is 
  8.19  exempt under section 501(c)(3) of the Internal Revenue Code of 
  8.20  1986 or is owned and operated under authority of a governmental 
  8.21  unit; 
  8.22     (3) qualifying research must:  
  8.23     (A) be approved in writing by the governing body of the 
  8.24  hospital or health care provider which is taking the deduction 
  8.25  under this subdivision; 
  8.26     (1) (B) have as its purpose the development of new 
  8.27  knowledge in basic or applied science relating to the diagnosis 
  8.28  and treatment of conditions affecting the human body; 
  8.29     (2) (C) be subject to review by individuals with expertise 
  8.30  in the subject matter of the proposed study but who have no 
  8.31  financial interest in the proposed study and are not involved in 
  8.32  the conduct of the proposed study; and 
  8.33     (3) (D) be subject to review and supervision by an 
  8.34  institutional review board operating in conformity with federal 
  8.35  regulations if the research involves human subjects or an 
  8.36  institutional animal care and use committee operating in 
  9.1   conformity with federal regulations if the research involves 
  9.2   animal subjects.  Research expenses are not exempt if the study 
  9.3   is a routine evaluation of health care methods or products used 
  9.4   in a particular setting conducted for the purpose of making a 
  9.5   management decision.  Costs of clinical research activities paid 
  9.6   directly for the benefit of an individual patient are excluded 
  9.7   from this exemption.  Basic research in fields including 
  9.8   biochemistry, molecular biology, and physiology are also 
  9.9   included if such programs are subject to a peer review process. 
  9.10     (c) No deduction shall be allowed under this subdivision 
  9.11  for any revenue received by the hospital or health care provider 
  9.12  in the form of a grant, gift, or otherwise, whether from a 
  9.13  government or nongovernment source, on which the tax liability 
  9.14  under section 295.52 is not imposed or for which the tax 
  9.15  liability under section 295.52 has been received from a third 
  9.16  party as provided for in section 295.582. 
  9.17     (d) Effective beginning with calendar year 1995, the 
  9.18  taxpayer shall not take the deduction under this section into 
  9.19  account in determining estimated tax payments or the payment 
  9.20  made with the annual return under section 295.55.  The total 
  9.21  deduction allowable to all taxpayers under this section for 
  9.22  calendar years beginning after December 31, 1994, may not exceed 
  9.23  $65,000,000.  To implement this limit, each qualifying hospital 
  9.24  and qualifying health care provider shall submit to the 
  9.25  commissioner by March 15 its total expenditures qualifying for 
  9.26  the deduction under this section for the previous calendar 
  9.27  year.  The commissioner shall sum the total expenditures of all 
  9.28  taxpayers qualifying under this section for the calendar year.  
  9.29  If the resulting amount exceeds $65,000,000, the commissioner 
  9.30  shall allocate a part of the $65,000,000 deduction limit to each 
  9.31  qualifying hospital and health care provider in proportion to 
  9.32  its share of the total deductions.  The commissioner shall pay a 
  9.33  refund to each qualifying hospital or provider equal to its 
  9.34  share of the deduction limit multiplied by two percent.  The 
  9.35  commissioner shall pay the refund no later than May 15 of the 
  9.36  calendar year. 
 10.1      Sec. 14.  Minnesota Statutes 1996, section 295.53, 
 10.2   subdivision 5, is amended to read: 
 10.3      Subd. 5.  [EXEMPTIONS FOR PHARMACIES MEDICAL SUPPLIES 
 10.4   DISTRIBUTORS.] (a) Pharmacies Medical supplies distributors may 
 10.5   exclude from their gross revenues subject to tax payments for 
 10.6   medical supplies, appliances, and devices equipment that are 
 10.7   exempt under subdivision 1, clauses (1), (2), (4), (5), (7), 
 10.8   (8), and (13). 
 10.9      (b) Pharmacies Medical supplies distributors may exclude 
 10.10  from their gross revenues subject to tax payments received for 
 10.11  medical supplies, appliances, and equipment delivered outside of 
 10.12  Minnesota. 
 10.13     Sec. 15.  Minnesota Statutes 1996, section 295.54, 
 10.14  subdivision 1, is amended to read: 
 10.15     Subdivision 1.  [TAXES PAID TO ANOTHER STATE.] A hospital, 
 10.16  surgical center, pharmacy medical supplies distributor, or 
 10.17  health care provider that has paid taxes to another state or 
 10.18  province or territory of Canada jurisdiction measured by gross 
 10.19  revenues and is subject to tax under sections 295.52 to 295.59 
 10.20  on the same gross revenues is entitled to a credit for the tax 
 10.21  legally due and paid to another state or province or territory 
 10.22  of Canada jurisdiction to the extent of the lesser of (1) the 
 10.23  tax actually paid to the other state or province or territory of 
 10.24  Canada jurisdiction, or (2) the amount of tax imposed by 
 10.25  Minnesota on the gross revenues subject to tax in the other 
 10.26  taxing jurisdictions. 
 10.27     Sec. 16.  Minnesota Statutes 1996, section 295.55, 
 10.28  subdivision 2, is amended to read: 
 10.29     Subd. 2.  [ESTIMATED TAX; HOSPITALS; SURGICAL CENTERS.] (a) 
 10.30  Each hospital or surgical center must make estimated payments of 
 10.31  the taxes for the calendar year in monthly installments to the 
 10.32  commissioner within ten 15 days after the end of the month. 
 10.33     (b) Estimated tax payments are not required of hospitals or 
 10.34  surgical centers if the tax for the calendar year is less than 
 10.35  $500 or if a hospital has been allowed a grant under section 
 10.36  144.1484, subdivision 2, for the year. 
 11.1      (c) Underpayment of estimated installments bear interest at 
 11.2   the rate specified in section 270.75, from the due date of the 
 11.3   payment until paid or until the due date of the annual return at 
 11.4   the rate specified in section 270.75.  An underpayment of an 
 11.5   estimated installment is the difference between the amount paid 
 11.6   and the lesser of (1) 90 percent of one-twelfth of the tax for 
 11.7   the calendar year or (2) the tax for the actual gross revenues 
 11.8   received during the month. 
 11.9      Sec. 17.  Minnesota Statutes 1996, section 295.582, is 
 11.10  amended to read: 
 11.11     295.582 [AUTHORITY.] 
 11.12     (a) A hospital, surgical center, pharmacy medical supplies 
 11.13  distributor, or health care provider that is subject to a tax 
 11.14  under section 295.52, or a pharmacy that has paid additional 
 11.15  expense transferred under this section by a wholesale drug 
 11.16  distributor, may transfer additional expense generated by 
 11.17  section 295.52 obligations on to all third-party contracts for 
 11.18  the purchase of health care services on behalf of a patient or 
 11.19  consumer.  The additional expense transferred to the third-party 
 11.20  purchaser must not exceed two percent of the gross revenues 
 11.21  received under the third-party contract, and two percent of 
 11.22  copayments and deductibles paid by the individual patient or 
 11.23  consumer.  The expense must not be generated on revenues derived 
 11.24  from payments that are excluded from the tax under section 
 11.25  295.53.  All third-party purchasers of health care services 
 11.26  including, but not limited to, third-party purchasers regulated 
 11.27  under chapter 60A, 62A, 62C, 62D, 62H, 62N, 64B, 65A, 65B, 79, 
 11.28  or 79A, or under section 471.61 or 471.617, must pay the 
 11.29  transferred expense in addition to any payments due under 
 11.30  existing contracts with the hospital, surgical center, pharmacy 
 11.31  medical supplies distributor, or health care provider, to the 
 11.32  extent allowed under federal law.  A third-party purchaser of 
 11.33  health care services includes, but is not limited to, a health 
 11.34  carrier, integrated service network, or community integrated 
 11.35  service network that pays for health care services on behalf of 
 11.36  patients or that reimburses, indemnifies, compensates, or 
 12.1   otherwise insures patients for health care services.  A 
 12.2   third-party purchaser shall comply with this section regardless 
 12.3   of whether the third-party purchaser is a for-profit, 
 12.4   not-for-profit, or nonprofit entity.  A wholesale drug 
 12.5   distributor may transfer additional expense generated by section 
 12.6   295.52 obligations to entities that purchase from the 
 12.7   wholesaler, and the entities must pay the additional expense.  
 12.8   Nothing in this section limits the ability of a hospital, 
 12.9   surgical center, pharmacy medical supplies distributor, 
 12.10  wholesale drug distributor, or health care provider to recover 
 12.11  all or part of the section 295.52 obligation by other methods, 
 12.12  including increasing fees or charges. 
 12.13     (b) Each third-party purchaser regulated under any chapter 
 12.14  cited in paragraph (a) shall include with its annual renewal for 
 12.15  certification of authority or licensure documentation indicating 
 12.16  compliance with paragraph (a).  If the commissioner responsible 
 12.17  for regulating the third-party purchaser finds at any time that 
 12.18  the third-party purchaser has not complied with paragraph (a), 
 12.19  the commissioner may by order fine or censure the third-party 
 12.20  purchaser or revoke or suspend the certificate of authority or 
 12.21  license of the third-party purchaser to do business in this 
 12.22  state.  The third-party purchaser may appeal the commissioner's 
 12.23  order through a contested case hearing in accordance with 
 12.24  chapter 14. 
 12.25     Sec. 18.  [EFFECTIVE DATE.] 
 12.26     Section 1, clause (6), and sections 2, 4 to 6, 8, 9, 11, 
 12.27  12, 14, 15, and 17 are effective the day following final 
 12.28  enactment.  The rest of section 1 and sections 7 and 10 are 
 12.29  effective for gross revenues received on or after July 1, 1997.  
 12.30  Section 3 is effective for gross revenues received after 
 12.31  December 31, 1997.  Section 13 is effective for research 
 12.32  expenditures incurred on or after January 1, 1997.  Section 16 
 12.33  is effective for estimated payments due after July 1, 1997.