Question: Our doctor removed two hemorrhoids by simple ligature using 46221. Would I list the code once for multiple hemorrhoids? Usually CPT puts an (s) after the description for multiple removals built into a code. Pennsylvania Subscriber Answer: Exceptions: Many payers will not accept the 51 modifier for a single code. Some will automatically drop the codes; others may deny the claim for improper modifier usage. And there are some Medicare carriers that will pay even though the modifier is attached. Check with your carriers.