Montana Statutes
§ 15-67-206 — Deficiency Assessment -- Penalty And Interest -- Hearing
Montana·Title 15 TAXATION·Ch. 67 INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE·Part 2 Collection of Fee
15-67-206 . (Temporary) Deficiency assessment -- penalty and interest -- hearing.
(1)If the department determines that the amount of fees due is greater than the amount disclosed by the report, it shall mail to the intermediate care facility a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the intermediate care facility may file with the department a written protest against the proposed additional fees, setting forth the grounds upon which the protest is based, and may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fee liability. If a protest is not filed, the amount of the additional fees proposed to be assessed becomes final upon the expiration of the 30-day period. If a prot
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Montana § 15-67-206 (Deficiency Assessment -- Penalty And Interest -- Hearing) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. Sec. 8, Ch. 531, L. 2003; amd. Sec. 37, Ch. 594, L. 2005.
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