reglab/housing_qa huggingface dataset:
MT Code § 15-67-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-201. Reporting, collection, and deposit of fee

  15-67-201. (Temporary) 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. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 3, Ch. 531, L. 2003.
MT Code § 15-67-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-202. Audit -- records

  15-67-202. (Temporary) Audit -- records. (1) The department may audit the records and other documents of any intermediate care facility to ensure that the proper utilization fee has been paid.   (2) The department may require an intermediate care facility to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify that the proper amount of the utilization fee has been paid.   (3) An intermediate care facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of resident bed days in the facility. The facility shall maintain these records for a period of at least 5 years from the date a report is due. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 4, Ch. 531, L. 2003.
MT Code § 15-67-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-203. Statute of limitations

  15-67-203. (Temporary) Statute of limitations. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the quarter for which a report is filed unless the notice of additional utilization fee proposed to be assessed is mailed within 5 years from the date the report was filed. For the purposes of this section, a report filed before the last day prescribed for filing is considered filed on the last day. If, before the expiration of the period prescribed for assessment of the utilization fee, the intermediate care facility consents in writing to an assessment after the 5-year period, the utilization fee may be assessed at any time prior to the expiration of the period agreed upon.   (2) A refund or credit may not be paid or allowed with respect to the calendar quarter for which a report is filed after 5 years from the last day prescribed for filing the report or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the intermediate care facility files a claim or the department has determined the existence of the overpayment and has approved the refund or credit. If the intermediate care facility has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit is filed or a credit or refund is allowed in the event a claim is filed is automatically extended. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 5, Ch. 531, L. 2003.
MT Code § 15-67-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-204. Penalty and interest for delinquent fee

  15-67-204. (Temporary) Penalty and interest for delinquent fee. If the fee for any intermediate care facility is not paid on or before the due date of the report as provided in 15-67-201, penalty and interest, as provided in 15-1-216, must be added to the fee. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 6, Ch. 531, L. 2003.
MT Code § 15-67-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-205. Estimated fee on failure to file

  15-67-205. (Temporary) Estimated fee on failure to file. (1) For the purpose of ascertaining the correctness of any report or for the purpose of making an estimate of resident bed day use of any intermediate care facility about which information has been obtained, the department may:   (a) examine or cause to have examined by any designated agent or representative any books, papers, records, or memoranda bearing upon the matters required to be included in the report;   (b) require the attendance of any officer or employee of the facility rendering the report or the attendance of any other person in the premises having relevant knowledge; and   (c) take testimony and require production of any other material for its information.   (2) Based on the information provided for in subsection (1), the department shall calculate a fee to be imposed on a facility and shall notify the facility of the amount of the fee pursuant to 15-67-206. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 7, Ch. 531, L. 2003.
MT Code § 15-67-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-206. Deficiency assessment -- penalty and interest -- hearing

  15-67-206. (Temporary) Deficiency assessment -- penalty and interest -- hearing. (1) If the department determines that the amount of fees due is greater than the amount disclosed by the report, it shall mail to the intermediate care facility a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the intermediate care facility may file with the department a written protest against the proposed additional fees, setting forth the grounds upon which the protest is based, and may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fee liability. If a protest is not filed, the amount of the additional fees proposed to be assessed becomes final upon the expiration of the 30-day period. If a protest is filed, the department shall reconsider the proposed assessment and, if the intermediate care facility has requested it, shall grant the intermediate care facility an oral hearing. After consideration of the protest and the evidence presented at an oral hearing, the department's action upon the protest is final when it mails notice of its action to the intermediate care facility.   (2) When a deficiency is determined and the fees become final, the department shall mail notice and demand to the intermediate care facility. Penalty and interest must be added to any deficiency assessment and accrues from the date specified in 15-67-201 for payment of the fees. A certificate by the department of the mailing of the notices specified in this section is prima facie evidence of the computation and levy of the deficiency in the fees and of the giving of the notices. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 8, Ch. 531, L. 2003; amd. Sec. 37, Ch. 594, L. 2005.
MT Code § 15-67-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-207. Closing agreements

  15-67-207. (Temporary) Closing agreements. (1) The director of the department or any person authorized in writing by the director may enter into an agreement with any intermediate care facility relating to the liability of the intermediate care facility with respect to the fees imposed by this chapter for any period.   (2) An agreement under this section is final and conclusive, and except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:   (a) the agreement may not be reopened or modified as to matters agreed upon by any officer, employee, or agent of this state; and   (b) in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 9, Ch. 531, L. 2003.
MT Code § 15-67-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-208. Credit for overpayment -- interest

  15-67-208. (Temporary) Credit for overpayment -- interest. (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 intermediate care facility and the balance must be refunded to the intermediate care 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, 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 in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the intermediate care 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 $5.   (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. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 10, Ch. 531, L. 2003.
MT Code § 15-67-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 2. Collection of Fee|15-67-209. Warrant for distraint

  15-67-209. (Temporary) Warrant for distraint. If the utilization fee is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 11, Ch. 531, L. 2003.
MT Code § 15-68-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 1. Imposition of Tax|15-68-102. Imposition and rate of sales tax and use tax -- exceptions

  15-68-102. Imposition and rate of sales tax and use tax -- exceptions. (1) A sales tax of the following percentages is imposed on sales of the following property or services:   (a) 4% on accommodations and campgrounds;   (b) 4% on the base rental charge for rental vehicles.   (2) The sales tax is imposed on the purchaser and must be collected by the seller and paid to the department by the seller. The seller holds all sales taxes collected in trust for the state. The sales tax must be applied to the sales price.   (3) (a) For the privilege of using property or services within this state, there is imposed on the person using the following property or services a use tax equal to the following percentages of the value of the property or services:   (i) 4% on accommodations and campgrounds;   (ii) 4% on the base rental charge for rental vehicles.   (b) The use tax is imposed on property or services that were:   (i) acquired outside this state as the result of a transaction that would have been subject to the sales tax had it occurred within this state;   (ii) acquired within the exterior boundaries of an Indian reservation within this state as a result of a transaction that would have been subject to the sales tax had it occurred outside the exterior boundaries of an Indian reservation within this state;   (iii) acquired as the result of a transaction that was not initially subject to the sales tax imposed by subsection (1) or the use tax imposed by subsection (3)(a) but which transaction, because of the buyer's subsequent use of the property, is subject to the sales tax or use tax; or   (iv) rendered as the result of a transaction that was not initially subject to the sales tax or use tax but that because of the buyer's subsequent use of the services is subject to the sales tax or use tax.   (4) For purposes of this section, the value of property must be determined as of the time of acquisition, introduction into this state, or conversion to use, whichever is latest.   (5) The sale of property or services exempt or nontaxable under this chapter is exempt from the tax imposed in subsections (1) and (3).   (6) Lodging facilities and campgrounds are exempt from the tax imposed in subsections (1)(a) and (3)(a)(i) until October 1, 2003, for contracts entered into prior to April 30, 2003, that provide for a guaranteed charge for accommodations or campgrounds.   History: En. Sec. 3, Ch. 544, L. 2003; amd. Sec. 9, Ch. 459, L. 2019.
MT Code § 15-68-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 1. Imposition of Tax|15-68-103. Presumption of taxability -- value -- rules

  15-68-103. Presumption of taxability -- value -- rules. (1) In order to prevent evasion of the sales tax or use tax and to aid in its administration, it is presumed that:   (a) all sales by a person engaging in business are subject to the sales tax or use tax; and   (b) all property bought or sold by any person for delivery into this state is bought or sold for a taxable use within this state.   (2) In determining the amount of use tax due on the use of property or services, it is presumed, in the absence of preponderant evidence of another value, that value means the total amount of property or service or the reasonable value of other consideration paid for the use of the property or service, exclusive of any type of time-price differential. However, in an exchange in which the amount of money paid does not represent the value of the property or service purchased, the use tax must be imposed on the reasonable value of the property or service purchased.   (3) The department shall adopt rules providing for the payment of the sales tax and use tax based on a rounding method.   History: En. Sec. 4, Ch. 544, L. 2003.
MT Code § 15-68-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 1. Imposition of Tax|15-68-104. and 15-68-105 reserved

  15-68-104 and 15-68-105 reserved.
MT Code § 15-68-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 1. Imposition of Tax|15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules

  15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules. (1) If a person collects a tax in excess of the tax imposed by 15-68-102, both the tax and the excess tax must be remitted to the department.   (2) Except as provided in subsection (4), the sales tax must be stated separately for all sales, except for sales from coin-operated or currency-operated machines.   (3) A person may not advertise, hold out, or state to the public or to any customer that the tax imposed by this chapter will be absorbed or refunded.   (4) The department may adopt rules permitting sellers the option of stating sales tax based upon a percentage of taxable sales.   History: En. Sec. 5, Ch. 544, L. 2003.
MT Code § 15-68-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 1. Imposition of Tax|15-68-107. Liability of user for payment of use tax

  15-68-107. Liability of user for payment of use tax. (1) A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid.   (2) The liability imposed by this section is discharged if the buyer has paid the use tax to the seller for payment to the department.   History: En. Sec. 6, Ch. 544, L. 2003.
MT Code § 15-68-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 1. Imposition of Tax|15-68-108. and 15-68-109 reserved

  15-68-108 and 15-68-109 reserved.
MT Code § 15-68-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 1. Imposition of Tax|15-68-110. Collection of sales tax and use tax -- listing of business locations and agents -- severability

  15-68-110. Collection of sales tax and use tax -- listing of business locations and agents -- severability. (1) A person engaging in the business of selling property or services subject to taxation under this chapter shall collect the sales tax from the purchaser and pay the sales tax collected to the department.   (2) A person engaging in business within this state shall, before making any sales subject to this chapter, obtain a seller's permit, as provided in 15-68-401, and at the time of making a sale, whether within or outside the state, collect the sales tax imposed by 15-68-102 from the purchaser and give to the purchaser a receipt, in the manner and form prescribed by rule, for the sales tax paid.   (3) The department may authorize the collection of the sales tax imposed by 15-68-102 by any retailer who does not maintain a place of business within this state but who, to the satisfaction of the department, is in compliance with the law. When authorized, the person shall collect the use tax upon all property and services that, to the person's knowledge, are for use within this state and subject to taxation under this chapter.   (4) All sales tax and use tax required to be collected and all sales tax and use tax collected by any person under this chapter constitute a debt owed to this state by the person required to collect the sales tax and use tax.   (5) A person engaging in business within this state that is subject to this chapter shall provide to the department:   (a) the names and addresses of all of the person's agents operating within this state; and   (b) the location of each of the person's distribution houses or offices, sales houses or offices, and other places of business within this state.   (6) If any application of this section is held invalid, the application to other situations or persons is not affected.   History: En. Sec. 7, Ch. 544, L. 2003.
MT Code § 15-68-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 1. Imposition of Tax|15-68-111. Short-term rental marketplace registration -- collection of tax

  15-68-111. Short-term rental marketplace registration -- collection of tax. (1) A short-term rental marketplace shall register with the department of revenue for collection, reporting, and payment of the tax provided for in Title 15, chapter 65, and this chapter on short-term rentals due from sellers on any sale facilitated by the short-term rental marketplace.  (2) A short-term rental marketplace shall collect, report, and pay taxes imposed by Title 15, chapter 65, and this chapter.   (3) The tax collected under Title 15, chapter 65, and this chapter is on the sales price, as defined in 15-68-101.   (4) Unless approved to do otherwise by the department, a short-term rental marketplace selling accommodations at two or more short-term rentals shall file a separate return for each separate short-term rental if each separate short-term rental is in a different city, county, or tourism region.   History: En. Sec. 8, Ch. 484, L. 2021.
MT Code § 15-68-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-201. Nontaxable transaction certificate -- requirements

  15-68-201. Nontaxable transaction certificate -- requirements. (1) A nontaxable transaction certificate executed by a buyer or lessee must be in the possession of the seller or lessor at the time that a nontaxable transaction occurs.   (2) A nontaxable transaction certificate must contain the information and be in the form prescribed by the department.   (3) Only a buyer or lessee who has registered with the department and whose seller's permit is valid may execute a nontaxable transaction certificate.   (4) If the seller or lessor accepts a nontaxable transaction certificate within the required time and believes in good faith that the buyer or lessee will employ the property or service transferred in a nontaxable manner, the properly executed nontaxable transaction certificate is considered conclusive evidence that the sale is nontaxable.   History: En. Sec. 8, Ch. 544, L. 2003.
MT Code § 15-68-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-202. Nontaxable transaction certificate -- form

  15-68-202. Nontaxable transaction certificate -- form. (1) The department shall provide for a uniform nontaxable transaction certificate. A purchaser shall use the certificate when purchasing goods or services for resale or for other nontaxable transactions.   (2) At a minimum, the certificate must provide:   (a) the number of the seller's permit issued to the purchaser as provided in 15-68-401;   (b) the general character of property or service sold by the purchaser in the regular course of business;   (c) the property or service purchased for resale;   (d) the name and address of the purchaser; and   (e) a signature line for the purchaser.   (3) The department shall adopt rules to provide procedures for application for and provision of a certificate to a person engaging in business within this state for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003. The rules adopted by the department must ensure that each person engaging in business within this state for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003, that has applied in a timely fashion is issued a certificate for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003.   History: En. Sec. 9, Ch. 544, L. 2003.
MT Code § 15-68-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-203. through 15-68-205 reserved

  15-68-203 through 15-68-205 reserved.
MT Code § 15-68-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-206. Exemption -- government agencies

  15-68-206. Exemption -- government agencies. All sales by or uses by the United States or an agency or instrumentality of the United States are exempt from the sales tax and use tax.   History: En. Sec. 10, Ch. 544, L. 2003.