Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-66-201
Reporting And Collection Of Fees
15-66-201 . (Temporary) Reporting and collection of fees.
# (1)
On or before March 31 of each year, a hospital shall file with the department an annual report of the number of inpatient bed days and of hospital outpatient revenue during the preceding year beginning January 1 and ending December 31. The report must be in the form prescribed by the department. The report must be accompanied by a payment in an amount equal to the fees required to be paid under 15-66-102 .
# (2)
On or before January 31 of each year, the department of public health and human services shall provide the department with a list of hospitals licensed and operating in the state and subject to the provisions of 15-66-102 during the preceding year beginning January 1 and ending December 31. (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