Montana Statutes
§ 15-67-101 — Definitions
Montana·Title 15 TAXATION·Ch. 67 INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE·Part 1 General Provisions
15-67-101 . (Temporary) Definitions. As used in this chapter, unless the context requires otherwise, the following definitions apply:
(1)"Calendar quarter" means the period of 3 consecutive months ending March 31, June 30, September 30, or December 31.
(2)"Department" means the department of revenue established in 2-15-1301 .
(3)"Intermediate care facility" or "facility" means an intermediate care facility for the developmentally disabled licensed pursuant to 50-5-238 or an intermediate care facility for the intellectually disabled that is in compliance with the federal standards provided in 42 CFR, part 483, subpart I, for medicaid conditions of participation.
(4)(a) "Quarterly revenue" means all revenue received during a calendar quarter by a facility operating in Montana for providi
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Legislative History
En. Sec. 1, Ch. 531, L. 2003; amd. Sec. 18, Ch. 531, L. 2003; amd. Sec. 1, Ch. 377, L. 2005; amd. Sec. 1, Ch. 68, L. 2013.
Nearby Sections
13
§ 15-67-101
Definitions§ 15-67-102
Utilization Fee For Resident Bed Days§ 15-67-103
Relation To Other Taxes And Fees§ 15-67-104
Rulemaking Authority§ 15-67-201
Reporting, Collection, And Deposit Of Fee§ 15-67-202
Audit -- Records§ 15-67-203
Statute Of Limitations§ 15-67-204
Penalty And Interest For Delinquent Fee§ 15-67-205
Estimated Fee On Failure To File§ 15-67-207
Closing Agreements§ 15-67-208
Credit For Overpayment -- Interest§ 15-67-209
Warrant For Distraint