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Emergency room reduction with moderate sedation

Both of the doctors are emergency room doctors with different NPI’s but the same Tax ID number.
Dr. Blue sees Oliver age 25 and decides a need for a reduction to his left arm, he does the moderate sedation of 25 minutes, while Dr. White does the reduction.
Which moderate sedation code would Dr. Blue bill?
99152-sedation provided by the physician performing the reduction
99156-sedation provided by a physician not performing the reduction.
Basically is this cpt code based off of the NPI or Tax ID.

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