reglab/housing_qa huggingface dataset:
MT Code § 15-60-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-208. Credit for overpayment -- interest on overpayment

  15-60-208. (Temporary) Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any fees, penalty, or interest then due from the facility and the balance must be refunded to the facility or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.   (2) Except as provided in subsection (3), interest is allowed on overpayments at the same rate as is charged on unpaid taxes, as provided in 15-1-216, due from the due date of the report or from the date of overpayment, whichever date is later, to the date the department approves refunding or crediting of the overpayment. Interest does not accrue during any period during which the processing of a claim for refund is delayed more than 30 days by reason of failure of the facility to furnish information requested by the department for the purpose of verifying the amount of the overpayment.   (3) Interest is not allowed:   (a) if the overpayment is refunded within 6 months from the date the report is due or from the date the return is filed, whichever is later; or   (b) if the amount of interest is less than $1.   (4) A payment not made incident to a discharge of actual utilization fee liability or a payment reasonably assumed to be imposed by this chapter is not considered an overpayment with respect to which interest is allowable. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 10, Ch. 746, L. 1991; amd. Sec. 44, Ch. 427, L. 1999.
MT Code § 15-60-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-209. Warrant for distraint

  15-60-209. (Temporary) Warrant for distraint. If the utilization fee is not paid when due, the department of revenue may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 12, Ch. 746, L. 1991.
MT Code § 15-60-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-210. Disposition of fee

  15-60-210. (Temporary) Disposition of fee. (1) Except as provided in subsection (2), all proceeds from the collection of utilization fees, including penalties and interest, must, in accordance with the provisions of 17-2-124, be deposited in the general fund.   (2) Utilization fees, including penalties and interest, collected from the Montana mental health nursing care center must be allocated as follows:   (a) 30% to the state general fund; and   (b) 70% to the prevention and stabilization 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. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 13, Ch. 746, L. 1991; amd. Sec. 15, Ch. 455, L. 1993; amd. Sec. 3, Ch. 558, L. 1993; amd. Sec. 19, Ch. 18, L. 1995; amd. Sec. 9, Ch. 509, L. 1995; amd. Sec. 2, Ch. 532, L. 2003; amd. Sec. 10, Ch. 475, L. 2007.
MT Code § 15-60-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-211. State special revenue account

  15-60-211. State special revenue account. (1) There is a nursing facility utilization fee account in the state special revenue fund as provided in 17-2-102.   (2) (a) All money collected under 15-60-102(1)(b) through (1)(d) must be deposited in this account.   (b) Money collected under 15-60-102(1)(b) must be used by the department of public health and human services for the purpose of maintaining the average price paid for medicaid nursing facility services at the fiscal year 2017 level under the price-based reimbursement system used to establish medicaid payment rates to nursing homes.   (c) All money collected under 15-60-102(1)(c) and (1)(d) must be used by the department of public health and human services for the purpose of:   (i) increasing the average price paid for medicaid nursing facility services above the fiscal year 2017 level under the price-based reimbursement system used to establish medicaid payment rates to nursing homes; and   (ii) in each year of the biennium beginning July 1, 2017, providing a wage increase of 50 cents per hour to certified nursing assistants working in nursing facilities, provided in increments of 25 cents per hour every 6 months.   (3) Money remaining in this account at the end of a fiscal year may not be expended or transferred for any other purpose and is subject to appropriation by a subsequent legislature for purposes consistent with subsection (2).   History: En. Sec. 2, Ch. 541, L. 2003; amd. Sec. 2, Ch. 347, L. 2017.
MT Code § 15-61-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 61. Medical Care Savings Account|Part 1. General Provisions|15-61-101. Short title

  15-61-101. Short title. This chapter may be cited as the "Montana Medical Care Savings Account Act of 1995".   History: En. Sec. 1, Ch. 295, L. 1995.
MT Code § 15-61-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 61. Medical Care Savings Account|Part 2. Medical Care Savings Account -- Administration|15-61-201. Establishment of account

  15-61-201. Establishment of account. (1) An employer, except as otherwise provided by statute, contract, or a collective bargaining agreement, may establish a medical care savings account for an employee of the employer or for a dependent of the employee.   (2) An individual who is a resident of this state may establish a medical care savings account for that individual or for a dependent of the individual.   (3) Before making any contributions to an employee's account, an employer shall inform an employee in writing of the state and federal tax status of contributions made pursuant to this chapter.   (4) Upon agreement between an employer and an employee, an employee may have the employer contribute to the employee's medical care savings account, to a health insurance policy or program for the employee, or to both the account and the policy or program.   History: En. Sec. 3, Ch. 295, L. 1995.
MT Code § 15-61-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 61. Medical Care Savings Account|Part 2. Medical Care Savings Account -- Administration|15-61-205. False claims prohibited -- penalty

  15-61-205. False claims prohibited -- penalty. (1) A person may not knowingly prepare or cause to be prepared a false claim, receipt, statement, or billing to justify the withdrawal of money from an account.   (2) A person who violates subsection (1) by preparing or causing the preparation of a false claim, receipt, statement, or billing in an amount not exceeding $300 is guilty of theft and upon conviction shall be fined an amount not to exceed $500 or be imprisoned in the county jail for a term not to exceed 6 months, or both. A person convicted of a second offense shall be fined $500 or be imprisoned in the county jail for a term not to exceed 6 months, or both. A person convicted of a third or subsequent offense shall be fined $1,000 and be imprisoned in the county jail for a term of not less than 30 days or more than 6 months.   (3) A person who violates subsection (1) by preparing or causing the preparation of a false claim, receipt, statement, or billing in an amount of $300 or more is guilty of theft and upon conviction shall be fined an amount not to exceed $50,000 or be imprisoned in the state prison for a term not to exceed 10 years, or both.   (4) Amounts involved in thefts committed pursuant to a common scheme or the same transaction, whether from the same person or several persons, may be aggregated in determining the value of the amount withdrawn from an account in violation of this section.   History: En. Sec. 7, Ch. 295, L. 1995.
MT Code § 15-62-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 1. General Provisions|15-62-101. Short title

  15-62-101. Short title. This chapter may be cited as the "Family Education Savings Act".   History: En. Sec. 1, Ch. 540, L. 1997.
MT Code § 15-62-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 1. General Provisions|15-62-102. Family education savings program established -- legislative intent -- purpose

  15-62-102. Family education savings program established -- legislative intent -- purpose. (1) There is a family education savings program administered by the board of regents of higher education. The program may consist of one or more qualified tuition programs at the discretion of the board.  (2) It is the intent of the legislature to establish the Family Education Savings Act in recognition that the general welfare and well-being of the state of Montana are directly related to the educational levels and skills of its citizens. A vital and valid public purpose of the state of Montana is served by the establishment and implementation of a program that will encourage and make possible the attainment of an accessible, affordable education by the greatest number of citizens through a savings program.   History: En. Sec. 2, Ch. 540, L. 1997; amd. Sec. 2, Ch. 349, L. 2021.
MT Code § 15-62-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 2. Family Education Savings Program Account -- Administration|15-62-202. Changes in designated beneficiary

  15-62-202. Changes in designated beneficiary. (1) An account owner may change the designated beneficiary of an account to an individual who is a member of the family of the former designated beneficiary in accordance with procedures established by the board.  (2) If requested by an account owner, all or a portion of an account may be transferred to another account of which the designated beneficiary is a member of the family of the designated beneficiary of the transferee account.   (3) Changes in designated beneficiaries and rollovers under this section are not permitted if the changes or rollovers would violate:   (a) the excess contributions provisions adopted by the board pursuant to 20-25-902; or   (b) the investment choice provisions of 15-62-201(5).   History: En. Sec. 5, Ch. 540, L. 1997; amd. Sec. 5, Ch. 349, L. 2021.
MT Code § 15-62-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 2. Family Education Savings Program Account -- Administration|15-62-204. Repealed

  15-62-204. Repealed. Sec. 8, Ch. 468, L. 2001.   History: En. Sec. 9, Ch. 540, L. 1997; amd. Sec. 39, Ch. 51, L. 1999.
MT Code § 15-62-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 2. Family Education Savings Program Account -- Administration|15-62-205. Scholarships and financial aid provisions -- exceptions

  15-62-205. Scholarships and financial aid provisions -- exceptions. (1) Except as provided in subsection (2), a student loan program, student grant program, or other financial assistance program established or administered by the state or a financial assistance program administered by a state-supported college or university must treat the balance in an account of which the student is a designated beneficiary as if it were an asset of the parent of the designated beneficiary and not as a scholarship or grant or as an asset of the student for determining a student's or parent's income, assets, or financial need.   (2) This section does not apply if:   (a) federal law requires all or a portion of the amount in an account to be taken into account in a different manner;   (b) federal benefits could be lost if all or a portion of the amount in an account is not taken into account in a different manner; or   (c) a specific grant establishing a financial assistance program requires that all or a portion of the amount in an account be taken into account.   History: En. Sec. 10, Ch. 540, L. 1997.
MT Code § 15-62-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 2. Family Education Savings Program Account -- Administration|15-62-206. Limitations

  15-62-206. Limitations. (1) This chapter may not be construed to:  (a) give any designated beneficiary any rights or legal interest with respect to an account unless the designated beneficiary is the account owner;   (b) guarantee that a designated beneficiary will be admitted to a higher education institution or an elementary or secondary school or be allowed to continue enrollment at or graduate from a higher education institution or an elementary or secondary school located in this state after admission;   (c) establish state residency for a person merely because the person is a designated beneficiary; or   (d) guarantee that amounts saved pursuant to the program will be sufficient to cover the qualified education expenses of a designated beneficiary.   (2) This chapter does not establish any obligation of this state or any agency or instrumentality of the state to guarantee for the benefit of any account owner, contributor to an account, or designated beneficiary:   (a) the return of any amounts contributed to an account;   (b) the rate of interest or other return on any account; or   (c) the payment of interest or other return on any account.   (3) Under policies adopted by the board, each contract, application, offering or disclosure document, and any other type of document identified by the board that may be used in connection with a contribution to an account must clearly indicate that the account is not insured by the state and that the principal deposited or the investment return is not guaranteed by the state.   History: En. Sec. 11, Ch. 540, L. 1997; amd. Sec. 5, Ch. 566, L. 2003; amd. Sec. 7, Ch. 349, L. 2021; amd. Sec. 38, Ch. 503, L. 2021.
MT Code § 15-62-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 2. Family Education Savings Program Account -- Administration|15-62-207. Deductions for contributions

  15-62-207. (Temporary) Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income, in accordance with 15-30-2110(11), by the total amount of the contributions, but not more than $3,000. The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.  15-62-207. (Effective January 1, 2024) Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income, in accordance with 15-30-2120, by the total amount of the contributions, but not more than $3,000. The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.  History: En. Sec. 1, Ch. 468, L. 2001; amd. Sec. 6, Ch. 566, L. 2003; amd. Sec. 2, Ch. 509, L. 2007; amd. Sec. 39, Ch. 503, L. 2021.
MT Code § 15-62-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 2. Family Education Savings Program Account -- Administration|15-62-209. Access to records

  15-62-209. Access to records. Information that identifies the contributor, account owner, or designated beneficiary of a family education savings account is confidential information as defined in 2-6-1002 and is exempt from any provision of law permitting the public examination or copying of documents. The provisions of this section may not prevent the release of information about a specific designated beneficiary to a higher education institution at which the designated beneficiary is enrolled or to which the designated beneficiary has applied for admission.   History: En. Sec. 3, Ch. 468, L. 2001; amd. Sec. 42, Ch. 348, L. 2015.
MT Code § 15-62-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 2. Family Education Savings Program Account -- Administration|15-62-210. Exemption from claims of creditors

  15-62-210. Exemption from claims of creditors. (1) Except as provided in subsection (3), up to $100,000 of assets and earnings held in and distributions from the trust by or on behalf of an account owner, contributor, or designated beneficiary of a participating trust agreement are exempt from all claims of creditors of the account owner, contributor, or designated beneficiary.   (2) Subsection (1) applies to assets and earnings held in and distributions from a qualified tuition program established and maintained by another state as provided by section 529(b)(1)(A)(ii) of the Internal Revenue Code, 26 U.S.C. 529(b)(1)(A)(ii), if the owner, contributor, or designated beneficiary is a Montana resident.   (3) Assets, earnings, and distributions are not protected from claims if the contribution violates the Uniform Fraudulent Transfer Act provided for in Title 31, chapter 2, part 3, or 11 U.S.C. 548.   History: En. Sec. 1, Ch. 108, L. 2019.
MT Code § 15-62-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 3. Family Education Savings Trust|15-62-301. Family education savings trust

  15-62-301. Family education savings trust. (1) There is a family education savings trust that is an instrumentality of the state and that is created for a public purpose.  (2) The assets of the trust consist of investments and earnings on investments of funds received by the program as contributions to accounts and amounts transferred to the trust from accounts established prior to October 1, 2005, pursuant to subsection (3).   (3) In accordance with the instructions of the account owner, the trustee shall invest funds contributed to each account in permitted investment products as provided in this chapter. The trustee or a financial institution acting as an agent of the trustee shall pay or apply funds from each account for qualified withdrawals, nonqualified withdrawals, and withholdings.   History: En. Sec. 1, Ch. 549, L. 2005; amd. Sec. 9, Ch. 349, L. 2021.
MT Code § 15-62-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 62. Family Education Savings Act|Part 3. Family Education Savings Trust|15-62-302. Repealed

  15-62-302. Repealed. Sec. 11, Ch. 349, L. 2021.  History: En. Sec. 2, Ch. 549, L. 2005.
MT Code § 15-63-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 63. First-Time Home Buyer Savings Account|Part 1. General Provisions|15-63-101. Short title

  15-63-101. Short title. This chapter may be cited as the "Montana First-Time Home Buyer Savings Account Act".   History: En. Sec. 1, Ch. 544, L. 1997.
MT Code § 15-63-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 63. First-Time Home Buyer Savings Account|Part 1. General Provisions|15-63-102. Definitions

  15-63-102. Definitions. As used in this chapter, unless the context requires otherwise, the following definitions apply:   (1) "Account administrator" means:   (a) a state or federally chartered bank, savings and loan association, credit union, or trust company;   (b) a certified public accountant licensed to practice in this state pursuant to Title 37, chapter 50; or   (c) the account holder.   (2) "Account holder" means an individual who is a resident of this state and who establishes, individually or jointly, a first-time home buyer savings account. The account holder must also be a first-time home buyer. A married taxpayer filing separately may be an account holder if the account is established separately from the taxpayer's spouse. Married taxpayers filing jointly are considered as the account holder.   (3) "Eligible costs" means the downpayment and allowable closing costs for the purchase of a single-family residence in Montana by a first-time home buyer.   (4) "First-time home buyer" means an individual who has never owned or purchased under contract for deed, either individually or jointly, a single-family residence in Montana or out-of-state.   (5) "First-time home buyer savings account" or "account" means an account established with an account administrator in this state pursuant to 15-63-201.   (6) "Single-family residence" means an owner-occupied residence in Montana, including a manufactured home, trailer, or mobile home, that is an improvement to real property or a condominium unit that is owned by or that has been purchased under contract for deed by a person, individually or jointly.   History: En. Sec. 2, Ch. 544, L. 1997; amd. Sec. 4, Ch. 169, L. 2015.
MT Code § 15-63-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 63. First-Time Home Buyer Savings Account|Part 2. Account Administration|15-63-201. Establishment of account

  15-63-201. Establishment of account. A first-time home buyer who is a resident of this state may establish a first-time home buyer savings account for the first-time home buyer, either individually or jointly.   History: En. Sec. 3, Ch. 544, L. 1997.
MT Code § 15-63-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 63. First-Time Home Buyer Savings Account|Part 2. Account Administration|15-63-203. Withdrawal of funds from account for purposes other than eligible costs for first-time home purchase

  15-63-203. Withdrawal of funds from account for purposes other than eligible costs for first-time home purchase. (1) An account holder may withdraw money from the first-time home buyer's savings account for any purpose other than eligible costs for the first-time purchase of a single-family residence only on the last business day of the account administrator's business year. Money withdrawn from an account pursuant to this subsection must be taxed as ordinary income of the account holder.   (2) If the account holder withdraws money from the account other than for eligible costs for the purchase of a single-family residence or other than on the last business day of the account administrator's business year, the account administrator shall withhold from the amount of the withdrawal and, on behalf of the account holder, pay as a penalty to the department an amount equal to 10% of the amount of the withdrawal. Payments made to the department pursuant to this section must be deposited in the general fund. Money withdrawn from an account pursuant to this subsection must be taxed as ordinary income of the account holder.   (3) For the purposes of this section, "last business day of the account administrator's business year", as applied to an account administrator who is also the account holder, means the last weekday in December.   History: En. Sec. 5, Ch. 544, L. 1997.