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Montana Title 15. Taxation § 15-67-102. Utilization fee for resident bed days

Current as of April 27, 2021 | Updated by FindLaw Staff

<Section is subject to contingent voidness. See Historical and Statutory Notes for contingency provision.>

(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.

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Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-67-102. Utilization fee for resident bed days - last updated April 27, 2021 | https://codes.findlaw.com/mt/title-15-taxation/mt-code-ann-sect-15-67-102/

Read this complete Montana Title 15. Taxation § 15-67-102. Utilization fee for resident bed days on Westlaw

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