Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-60-201
Reporting And Collection Of Fee
15-60-201 . (Temporary) Reporting and collection of fee.
# (1)
A nursing facility shall report to the department of revenue, following the end of each calendar quarter, the number of bed days in the facility during the quarter. The report must be in the form prescribed by the department and is due on or before the last day of the month following the close of each calendar quarter. The report must be accompanied by a payment in an amount equal to the fee required to be paid under 15-60-102 .
# (2)
The department of public health and human services shall provide the department at the end of each calendar quarter with a list of facilities as defined in 15-60-101 (4). (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