Montana § 15-60-202 Audit -- Records

Montana Statutes

§ 15-60-202 — Audit -- Records

Montana § 15-60-202

Title 15TAXATION

Ch. 60NURSING FACILITY UTILIZATION FEE

Part 2Collection of Fee

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Bluebook

Mont. Code Ann. § 15-60-202 (2026).

Text

15-60-202 . (Temporary) Audit -- records.

(1)The department of revenue may audit the records and other documents of any nursing facility to ensure that the proper utilization fee has been collected.

(2)The department may require the facility to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the utilization fee paid.

(3)A facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of bed days in the facility subject to the utilization fee. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see

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15-60-202 . (Temporary) Audit -- records. (1) The department of revenue may audit the records and other documents of any nursing facility to ensure that the proper utilization fee has been collected.
(2) The department may require the facility to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the utilization fee paid.
(3) A facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of bed days in the facility subject to the utilization fee. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)