Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-60-101
Definitions
15-60-101 . (Temporary) Definitions. For purposes of this chapter, unless the context requires otherwise, the following definitions apply:
# (1)
# (a)
"Bed day" means each 24-hour period that a resident of a nursing facility is present in the facility and receiving skilled nursing care or intermediate nursing care or in which a bed is held for a resident while the resident is on temporary leave from the facility.
# (b)
The term includes all periods of 24 hours described in subsection (1)(a), regardless of the source of payment. The term also includes the day of a resident's admission to a nursing facility and the day of the resident's death, even though the resident is present for less than a 24-hour period on these days.
# (2)
"Calendar quarter" means the period of 3 consecutive months ending March 31, June 30, September 30, or December 31.
# (3)
"Department" means the department of revenue.
# (4)
"Nursing facility" or "facility" means a health care facility licensed by the department of public health and human services as a nursing facility to provide skilled nursing care or intermediate nursing care. The term includes:
# (a)
nursing facilities, whether they are:
(i) operated as nonprofit or for-profit facilities;
(ii) freestanding or part of another health care facility; or
(iii) publicly or privately operated; and
# (b)
the Montana mental health nursing care center provided for in 53-21-411 .
# (5)
"Report" means the report of bed days required in 15-60-201 .
# (6)
"Skilled nursing care" and "intermediate nursing care" have the same meaning as those terms are defined in 50-5-101 .
# (7)
"Utilization fee" or "fee" means the fee required to be paid for each bed day in a nursing facility, as provided in 15-60-102 . (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
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In this chapter (15 sections)
- 15-60-101 · Definitions
- 15-60-102 · Utilization Fee For Bed Days In Nursing Facilities
- 15-60-103 · Relation To Other Taxes And Fees
- 15-60-104 · Rulemaking Authority
- 15-60-201 · Reporting And Collection Of Fee
- 15-60-202 · Audit -- Records
- 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
- 15-60-207 · Closing Agreements
- 15-60-208 · Credit For Overpayment -- Interest On Overpayment
- 15-60-209 · Warrant For Distraint
- 15-60-210 · Disposition Of Fee
- 15-60-211 · State Special Revenue Account