Montana Statutes
§ 15-67-201 — Reporting, Collection, And Deposit Of Fee
Montana·Title 15 TAXATION·Ch. 67 INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE·Part 2 Collection of Fee
15-67-201 . (Temporary) Reporting, collection, and deposit of fee.
(1)An intermediate care facility shall report to the department, following the end of each calendar quarter, the facility's quarterly revenue and the number of resident bed days in the facility during the quarter. The report, in a form prescribed by the department, is due on or before the last day of the month following the close of each calendar quarter. The report must be accompanied by a payment in an amount equal to the utilization fee required to be paid under 15-67-102 . The department shall deposit the utilization fee pursuant to 15-67-102 (3).
(2)At the end of each calendar quarter, the department of public health and human services shall provide the department with a list of intermediate care facilities. (Void on
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Legislative History
En. Sec. 3, Ch. 531, L. 2003.
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