Montana Code Annotated
Title 15. Taxation
Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee

Part 1. General Provisions

15-67-101. Definitions - 15-67-101. (Temporary) Definitions. As used in this chapter, unless the...

15-67-102. Utilization fee for resident bed days - 15-67-102. (Temporary) Utilization fee for resident bed days. (1) Each...

15-67-103. Relation to other taxes and fees - 15-67-103. (Temporary) Relation to other taxes and fees. The utilization...

15-67-104. Rulemaking authority - 15-67-104. (Temporary) Rulemaking authority. The department may adopt rules necessary...

Part 2. Collection of Fee

15-67-201. Reporting, collection, and deposit of fee - 15-67-201. (Temporary) Reporting, collection, and deposit of fee. (1) An...

15-67-202. Audit -- records - 15-67-202. (Temporary) Audit -- records. (1) The department may audit...

15-67-203. Statute of limitations - 15-67-203. (Temporary) Statute of limitations. (1) Except as otherwise provided...

15-67-204. Penalty and interest for delinquent fee - 15-67-204. (Temporary) Penalty and interest for delinquent fee. If the...

15-67-205. Estimated fee on failure to file - 15-67-205. (Temporary) Estimated fee on failure to file. (1) For...

15-67-206. Deficiency assessment -- penalty and interest -- hearing - 15-67-206. (Temporary) Deficiency assessment -- penalty and interest -- hearing....

15-67-207. Closing agreements - 15-67-207. (Temporary) Closing agreements. (1) The director of the department...

15-67-208. Credit for overpayment -- interest - 15-67-208. (Temporary) Credit for overpayment -- interest. (1) If the...

15-67-209. Warrant for distraint - 15-67-209. (Temporary) Warrant for distraint. If the utilization fee is...