Montana Code Annotated
Title 15. Taxation
Chapter 66. Hospital Facility Utilization Fee

Part 1. General Provisions

15-66-101. Definitions - 15-66-101. (Temporary) Definitions. For purposes of this chapter, the following...

15-66-102. Utilization fees -- inpatient bed days -- hospital outpatient revenue - 15-66-102. (Temporary) Utilization fees -- inpatient bed days -- hospital...

15-66-103. Relation to other taxes and fees - 15-66-103. (Temporary) Relation to other taxes and fees. The utilization...

15-66-104. Rulemaking - 15-66-104. (Temporary) Rulemaking. The department may adopt rules necessary to...

Part 2. Collection of Fee

15-66-201. Reporting and collection of fees - 15-66-201. (Temporary) Reporting and collection of fees. (1) On or...

15-66-202. Audit -- records - 15-66-202. (Temporary) Audit -- records. (1) The department may audit...

15-66-203. Periods of limitation - 15-66-203. (Temporary) Periods of limitation. (1) Except as otherwise provided...

15-66-204. Penalty and interest for delinquent fees -- waiver - 15-66-204. (Temporary) Penalty and interest for delinquent fees -- waiver....

15-66-205. Department authority to request information - 15-66-205. (Temporary) Department authority to request information. For the purpose...

15-66-206. Deficiency assessment -- penalty and interest -- hearing - 15-66-206. (Temporary) Deficiency assessment -- penalty and interest -- hearing....

15-66-207. Closing agreements - 15-66-207. (Temporary) Closing agreements. (1) The director of the department...

15-66-208. Credit for overpayment -- interest on overpayment - 15-66-208. (Temporary) Credit for overpayment -- interest on overpayment. (1)...

15-66-209. Warrant for distraint - 15-66-209. (Temporary) Warrant for distraint. If the utilization fee is...