15-60-202. (Temporary) Audit -- records. (1) The department of revenue may audit the records and other documents of any nursing facility to ensure that the proper utilization fee has been collected.
(2) The department may require the facility to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the utilization fee paid.
(3) A facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of bed days in the facility subject to the utilization fee. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 4, Ch. 746, L. 1991.
Structure Montana Code Annotated
Chapter 60. Nursing Facility Utilization Fee
15-60-201. Reporting and collection of fee
15-60-203. Periods of limitation
15-60-204. Penalty and interest for delinquent fees -- waiver
15-60-205. Estimated fee on failure to file
15-60-206. Deficiency assessment -- penalty and interest -- hearing
15-60-208. Credit for overpayment -- interest on overpayment