Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-27-101
Definitions
15-27-101 . (Temporary -- effective on occurrence of contingency) Definitions. As used in this part, the following definitions apply:
# (1)
"Air ambulance services" means ambulance services provided by aircraft as defined in 50-6-302 .
# (2)
# (a)
"Ambulance provider" means a person licensed pursuant to 50-6-306 .
# (b)
The term does not include:
(i) an entity that exclusively provides air ambulance services;
(ii) an entity operated by the United States, an Indian tribe, or any facility authorized under the Indian Health Care Improvement Act; or
(iii) a public ambulance provider.
# (3)
"Assessment fee" means the ambulance provider assessment fee as provided in 15-27-102 .
# (4)
"Department" means the department of revenue provided for in 2-15-1301 .
# (5)
"Emergency ambulance services" means any service delivered by an ambulance provider other than air ambulance services.
# (6)
# (a)
"Net operating revenue" means gross revenue collected by ambulance providers for the delivery of emergency ambulance services, minus amounts deducted for bad debt, charity care, and payer discounts.
# (b)
The term does not include nonpatient service-related revenue.
# (7)
"Public ambulance provider" means an ambulance provider that is incorporated under Title 7. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)
Source: view the official text
In this chapter (13 sections)
- 15-27-101 · Definitions
- 15-27-102 · Ambulance Provider Assessment Fee
- 15-27-103 · Relation To Other Taxes And Fees
- 15-27-104 · Rulemaking Authority
- 15-27-105 · Reporting And Collection Of Assessment Fee
- 15-27-106 · Audit -- Records
- 15-27-107 · Periods Of Limitation
- 15-27-108 · Penalty And Interest For Delinquent Fee
- 15-27-109 · Estimated Assessment Fee On Failure To File
- 15-27-110 · Deficiency Assessment -- Penalty And Interest -- Hearing
- 15-27-111 · Closing Agreements
- 15-27-112 · Credit For Overpayment -- Interest On Overpayment
- 15-27-113 · Warrant For Distraint