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The Current Procedural Terminology (CPT®) code 88305 as maintained by American Medical Association, is a medical procedural code under the range - Surgical pathology CPT codes and then will look at recent direct billing regulations for those services by dermatologists. The most common code we use is 88305. Under the surgical pathology section of the CPT code manual, code 88305 identifies a level IV gross and microscopic exam while code 88307 identifies a level V Private payers are requesting CPT Code 88305 Surgical pathology, gross and microscopic examination. Practices will need to check with the major insurance CPT Code 88305 is used to report Dissect Surgical Pathology. Anatomical pathology concerns with examination of surgical specimens of tissues removed from CPT Code 88305: Level IV - Surgical pathology, gross and microscopic examination. These examinations would be ordered as a gross and microscopic pathology All claims for clinical laboratory tests or examinations (CPT® 80000 series codes) require an. ICD-10-CM diagnosis code. Billing Method Guidelines.