Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-60-102
Utilization Fee For Bed Days In Nursing Facilities
15-60-102 . (Temporary) Utilization fee for bed days in nursing facilities. (1) A nursing facility in the state shall pay to the department a utilization fee for each bed day in the facility in the following amounts:
# (a)
the amount of $2.80, which must be applied to maintain the price-based average payment rate to nursing facilities at the fiscal year 2017 base amount;
# (b)
the amount of $5.50 to be used to maintain the price-based average payment rate to nursing facilities at the fiscal year 2017 base amount as provided in 15-60-211 ;
# (c)
in fiscal year 2018, an additional amount of $3 to be used to increase the price-based average payment rate to nursing facilities above the fiscal year 2017 base as provided in 15-60-211 ; and
# (d)
on and after July 1, 2018, an additional amount of $7 to be used to increase the price-based average payment rate to nursing facilities above the fiscal year 2017 base as provided in 15-60-211 .
(2) The fees collected must be deposited as follows:
(a) the amounts collected as provided in subsection (1)(a), in the general fund; and
(b) the amounts collected as provided in subsections (1)(b) through (1)(d), in the account in the state special revenue fund as provided in 15-60-211 .
(3) A nursing facility may not place a fee created in this section on a patient's bill. (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