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Montana Title 15. Taxation § 15-60-101. Definitions

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

For purposes of this chapter, unless the context requires otherwise, the following definitions apply:

(1)(a) “Bed day” means each 24-hour period that a resident of a nursing facility is present in the facility and receiving skilled nursing care or intermediate nursing care or in which a bed is held for a resident while the resident is on temporary leave from the facility.

(b) The term includes all periods of 24 hours described in subsection (1)(a), regardless of the source of payment. The term also includes the day of a resident's admission to a nursing facility and the day of the resident's death, even though the resident is present for less than a 24-hour period on these days.

(2) “Calendar quarter” means the period of 3 consecutive months ending March 31, June 30, September 30, or December 31.

(3) “Department” means the department of revenue.

(4) “Nursing facility” or “facility” means a health care facility licensed by the department of public health and human services as a nursing facility to provide skilled nursing care or intermediate nursing care. The term includes:

(a) nursing facilities, whether they are:

(i) operated as nonprofit or for-profit facilities;

(ii) freestanding or part of another health care facility; or

(iii) publicly or privately operated; and

(b) the Montana mental health nursing care center provided for in 53-21-411.

(5) “Report” means the report of bed days required in 15-60-201.

(6) “Skilled nursing care” and “intermediate nursing care” have the same meaning as those terms are defined in 50-5-101.

(7) “Utilization fee” or “fee” means the fee required to be paid for each bed day in a nursing facility, as provided in 15-60-102.

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Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-60-101. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-st-15-60-101/

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