Montana Code Annotated
Title 15. Taxation
Chapter 60. Nursing Facility Utilization Fee

Part 1. General Provisions

15-60-101. Definitions - 15-60-101. (Temporary) Definitions. For purposes of this chapter, unless the...

15-60-102. Utilization fee for bed days in nursing facilities - 15-60-102. (Temporary) Utilization fee for bed days in nursing facilities....

15-60-103. Relation to other taxes and fees - 15-60-103. (Temporary) Relation to other taxes and fees. The utilization...

15-60-104. Rulemaking authority - 15-60-104. (Temporary) Rulemaking authority. The department of revenue may adopt...

Part 2. Collection of Fee

15-60-201. Reporting and collection of fee - 15-60-201. (Temporary) Reporting and collection of fee. (1) A nursing...

15-60-202. Audit -- records - 15-60-202. (Temporary) Audit -- records. (1) The department of revenue...

15-60-203. Periods of limitation - 15-60-203. (Temporary) Periods of limitation. (1) Except as otherwise provided...

15-60-204. Penalty and interest for delinquent fees -- waiver - 15-60-204. (Temporary) Penalty and interest for delinquent fees -- waiver....

15-60-205. Estimated fee on failure to file - 15-60-205. (Temporary) Estimated fee on failure to file. For the...

15-60-206. Deficiency assessment -- penalty and interest -- hearing - 15-60-206. (Temporary) Deficiency assessment -- penalty and interest -- hearing....

15-60-207. Closing agreements - 15-60-207. (Temporary) Closing agreements. (1) The director of the department...

15-60-208. Credit for overpayment -- interest on overpayment - 15-60-208. (Temporary) Credit for overpayment -- interest on overpayment. (1)...

15-60-209. Warrant for distraint - 15-60-209. (Temporary) Warrant for distraint. If the utilization fee is...

15-60-210. Disposition of fee - 15-60-210. (Temporary) Disposition of fee. (1) Except as provided in...

15-60-211. State special revenue account - 15-60-211. State special revenue account. (1) There is a nursing...