Montana Statutes
§ 15-67-102 — Utilization Fee For Resident Bed Days
Montana·Title 15 TAXATION·Ch. 67 INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE·Part 1 General Provisions
15-67-102 . (Temporary) Utilization fee for resident bed days.
(1)Each calendar quarter, an intermediate care facility shall pay to the department a utilization fee for each resident bed day calculated as provided in subsection (2).
(2)The utilization fee is 6% of the intermediate care facility's quarterly revenue divided by the resident bed days for the quarter.
(3)In accordance with the provisions of 17-2-124 , all proceeds of the utilization fee, including penalty and interest, must be deposited as follows:
(a)30% in the state general fund; and
(b)70% in an account in the state special revenue fund established pursuant to 53-6-1101 to the credit of the department of public health and human services to finance, administer, and provide health and human services. (Void on occurrence o
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Legislative History
En. Sec. 2, Ch. 531, L. 2003; amd. Sec. 2, Ch. 377, L. 2005; amd. Sec. 13, Ch. 475, L. 2007.
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