Montana Statutes
§ 15-67-207 — Closing Agreements
Montana·Title 15 TAXATION·Ch. 67 INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE·Part 2 Collection of Fee
15-67-207 . (Temporary) Closing agreements.
(1)The director of the department or any person authorized in writing by the director may enter into an agreement with any intermediate care facility relating to the liability of the intermediate care facility with respect to the fees imposed by this chapter for any period.
(2)An agreement under this section is final and conclusive, and except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:
(a)the agreement may not be reopened or modified as to matters agreed upon by any officer, employee, or agent of this state; and
(b)in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may
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Legislative History
En. Sec. 9, 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