Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-60-210
Disposition Of Fee
15-60-210 . (Temporary) Disposition of fee. (1) Except as provided in subsection (2), all proceeds from the collection of utilization fees, including penalties and interest, must, in accordance with the provisions of 17-2-124 , be deposited in the general fund.
(2) Utilization fees, including penalties and interest, collected from the Montana mental health nursing care center must be allocated as follows:
# (a)
30% to the state general fund; and
# (b)
70% to the prevention and stabilization account in the state special revenue fund established pursuant to 53-6-1101 to the credit of the department of public health and human services to finance, administer, and provide health and human services. (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