(a) The tax imposed by this article shall not apply to Medicaid reimbursement payments received by health care providers after May 31, 1993.
(b) All persons subject to the tax imposed by this article prior to June 1, 1993, shall make and file a final return with the Tax Commissioner, on or before June 15, 1993, reporting such information as the Tax Commissioner may require. This return shall be in lieu of the return otherwise due under this article on June 15, 1993. With this return, the provider shall remit the balance of tax due under this article with respect to Medicaid services rendered before the said first day of June.
(c) For purposes of subsection (b) of this section, and notwithstanding any provision of this article to the contrary, the balance of tax due under this article shall be the sum of the following components: (1) The tax due on the state share of Medicaid reimbursement payments received by the provider before the said first day of June and upon which tax was not previously paid by the provider; and (2) the tax due on the state share of Medicaid reimbursement payments for services rendered before the said first day of June that will be received on or after that date either because the charges for such service were not being billed to the Department of Health and Human Resources before the said first day of June, or the bill for such services was not paid by that department before the said first day of June. Providers who keep their records on a cash basis for federal income tax purposes and who are required by this subsection to pay tax on Medicaid reimbursement payments they did not receive before the said first day of June may deduct the amount of such reimbursement payments, when they are actually received, when determining their tax liability under article thirteen-a or twenty-seven of this chapter after said first day of June.
(d) Any Medicaid tax owed to the Tax Commissioner which is not remitted by June 15, 1993, becomes delinquent as of June 16, 1993, notwithstanding any provision of this article or article ten of this chapter to the contrary.
(e) Any person required to pay Medicaid tax under this article who fails to pay the amount due by June 20, 1993, shall be subject to a civil penalty equal to two hundred percent of the delinquent Medicaid tax owed by such person. Such penalty shall be assessed and collected as provided in article ten of this chapter. The amount of penalty collected shall be deposited into the state share fund established in the Treasurer's Office.
(f) The provisions of this section shall take effect on June 1, 1993.