Montana Title 15. Taxation § 15-67-101. Definitions

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

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

(3) “Intermediate care facility” or “facility” means an intermediate care facility for the developmentally disabled licensed pursuant to 50-5-238 or an intermediate care facility for the intellectually disabled that is in compliance with the federal standards provided in 42 CFR, part 483, subpart I, for medicaid conditions of participation.

(5) “Report” means the report of resident bed days required in 15-67-201.

(6) “Resident” means an individual obtaining care in an intermediate care facility.

(7) “Resident bed day” means each 24-hour period that a resident in an intermediate care facility is present in the facility and receiving care or in which a bed is held for a resident while the resident is on temporary leave from the facility. The term includes all benefit days as defined for medicare reporting purposes in section 242.1 of Publication 12, the Skilled Nursing Facility Manual, published by the centers for medicare and medicaid services, regardless of the source of payment.

(8) “Utilization fee” or “fee” means the fee required to be paid for each resident bed day in an intermediate care facility, as provided in 15-67-102.