Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-67-102
Utilization Fee For Resident Bed Days
15-67-102 . (Temporary) Utilization fee for resident bed days. (1) Each calendar quarter, an intermediate care facility shall pay to the department a utilization fee for each resident bed day calculated as provided in subsection (2).
(2) The utilization fee is 6% of the intermediate care facility's quarterly revenue divided by the resident bed days for the quarter.
(3) In accordance with the provisions of 17-2-124 , all proceeds of the utilization fee, including penalty and interest, must be deposited as follows:
# (a)
30% in the state general fund; and
# (b)
70% in an 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. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
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In this chapter (13 sections)
- 15-67-101 · Definitions
- 15-67-102 · Utilization Fee For Resident Bed Days
- 15-67-103 · Relation To Other Taxes And Fees
- 15-67-104 · Rulemaking Authority
- 15-67-201 · Reporting, Collection, And Deposit Of Fee
- 15-67-202 · Audit -- Records
- 15-67-203 · Statute Of Limitations
- 15-67-204 · Penalty And Interest For Delinquent Fee
- 15-67-205 · Estimated Fee On Failure To File
- 15-67-206 · Deficiency Assessment -- Penalty And Interest -- Hearing
- 15-67-207 · Closing Agreements
- 15-67-208 · Credit For Overpayment -- Interest
- 15-67-209 · Warrant For Distraint