Montana Title 15. Taxation § 15-67-201. Reporting, collection, and deposit of fee

(1) An intermediate care facility shall report to the department, following the end of each calendar quarter, the facility's quarterly revenue and the number of resident bed days in the facility during the quarter. The report, in a form prescribed by the department, is due on or before the last day of the month following the close of each calendar quarter. The report must be accompanied by a payment in an amount equal to the utilization fee required to be paid under 15-67-102. The department shall deposit the utilization fee pursuant to 15-67-102(3).

(2) At the end of each calendar quarter, the department of public health and human services shall provide the department with a list of intermediate care facilities.