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Montana Title 15. Taxation § 15-27-101. Definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

<Section effective upon occurrence of contingency.  See Historical and Statutory Notes for contingency provision.><Section is void upon occurrence of contingency.  See Historical and Statutory Notes for contingency provision.><Section terminates June 30, 2033.>

As used in this part, the following definitions apply:

(1) “Air ambulance services” means ambulance services provided by aircraft as defined in 50-6-302.

(2)(a) “Ambulance provider” means a person licensed pursuant to 50-6-306.

(b) The term does not include:

(i) an entity that exclusively provides air ambulance services;

(ii) an entity operated by the United States, an Indian tribe, or any facility authorized under the Indian Health Care Improvement Act;  or

(iii) a public ambulance provider.

(3) “Assessment fee” means the ambulance provider assessment fee as provided in 15-27-102.

(4) “Department” means the department of revenue provided for in 2-15-1301.

(5) “Emergency ambulance services” means any service delivered by an ambulance provider other than air ambulance services.

(6)(a) “Net operating revenue” means gross revenue collected by ambulance providers for the delivery of emergency ambulance services, minus amounts deducted for bad debt, charity care, and payer discounts.

(b) The term does not include nonpatient service-related revenue.

(7) “Public ambulance provider” means an ambulance provider that is incorporated under Title 7.

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Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-27-101. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-code-ann-sect-15-27-101/

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