Modifier 52 is used for surgeries that complications may arise and the Dr. stop the procedure e.g a patient is having breathing problem during the procedure. Your scenario with skin tags do not need a 52. You can bill less than the amount of 10 for the code 11201. For destruction of 18 skin tags, you bill 11200 for 15 and 11201 for remaining 3. I do this everyday and has no problem.
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