Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-66-102
Utilization Fees -- Inpatient Bed Days -- Hospital Outpatient Revenue
15-66-102 . (Temporary) Utilization fees -- inpatient bed days -- hospital outpatient revenue.
# (1)
Each hospital in the state shall pay to the department a utilization fee in the amount of $70 for each inpatient bed day.
# (2)
Each hospital shall pay to the department a utilization fee in the amount of 0.90% of hospital outpatient revenue.
# (3)
# (a)
Except as provided in subsection (3)(b), all proceeds from the collection of utilization fees, including penalties and interest, must, in accordance with the provisions of 17-2-124 , be deposited to the credit of the department of public health and human services in the state special revenue account provided for in 53-6-149 .
# (b)
The department shall deposit 54% of the amount paid in accordance with subsection (2) in the Montana HELP Act special revenue account provided for in 53-6-1315 . (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
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In this chapter (13 sections)
- 15-66-101 · Definitions
- 15-66-102 · Utilization Fees -- Inpatient Bed Days -- Hospital…
- 15-66-103 · Relation To Other Taxes And Fees
- 15-66-104 · Rulemaking
- 15-66-201 · Reporting And Collection Of Fees
- 15-66-202 · Audit -- Records
- 15-66-203 · Periods Of Limitation
- 15-66-204 · Penalty And Interest For Delinquent Fees -- Waiver
- 15-66-205 · Department Authority To Request Information
- 15-66-206 · Deficiency Assessment -- Penalty And Interest -- Hearing
- 15-66-207 · Closing Agreements
- 15-66-208 · Credit For Overpayment -- Interest On Overpayment
- 15-66-209 · Warrant For Distraint