Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-60-207
Closing Agreements
15-60-207 . (Temporary) Closing agreements. (1) The director of the department or any person authorized in writing by the director is authorized to enter into an agreement with any facility relating to the liability of the facility in respect to the fees imposed by this chapter for any period.
(2) An agreement under this section is final and conclusive, and except upon a showing of fraud or malfeasance or misrepresentation of a material fact:
# (a)
the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and
# (b)
in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded. (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