Montana Statutes
§ 15-67-202 — Audit -- Records
Montana § 15-67-202
JurisdictionMontana
Title 15TAXATION
Ch. 67INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE
Part 2Collection of Fee
This text of Montana § 15-67-202 (Audit -- Records) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mont. Code Ann. § 15-67-202 (2026).
Text
15-67-202 . (Temporary) Audit -- records.
(1)The department may audit the records and other documents of any intermediate care facility to ensure that the proper utilization fee has been paid.
(2)The department may require an intermediate care facility to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify that the proper amount of the utilization fee has been paid.
(3)An intermediate care facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of resident bed days in the facility. The facility shall maintain these records for a period of at least 5 years from the date a report is due. (Void on occurrence of contingency--sec. 17, C
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Legislative History
En. Sec. 4, 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
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Bluebook (online)
Montana § 15-67-202, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/67/15-67-202.