reglab/housing_qa huggingface dataset:
MT Code § 15-65-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-122. Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs

  15-65-122. Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs. (1) The department of revenue shall provide the council with quarterly reports of regional tax proceeds and tax proceeds of cities, consolidated city-counties, resort areas, and resort area districts that qualify for disbursement of funds under 15-65-121.   (2) Funds may not be disbursed to a regional nonprofit tourism corporation or nonprofit convention and visitors bureau until that entity has submitted an annual marketing plan to the council and that plan has been approved by the council.   (3) A maximum of 20% of the funds received by a regional nonprofit tourism corporation or nonprofit convention and visitors bureau may be used for administrative purposes as defined by the council.   History: En. Sec. 8, Ch. 607, L. 1987; amd. Sec. 3, Ch. 195, L. 2001.
MT Code § 15-65-123 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-123. through 15-65-130 reserved

  15-65-123 through 15-65-130 reserved.
MT Code § 15-65-131 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-131. State agencies to account for in-state lodging expenditures

  15-65-131. State agencies to account for in-state lodging expenditures. Each state agency shall account for in-state lodging expenditures in a manner that will enable the department to determine total expenditures for in-state lodging by state agencies in order to make a deposit of a portion of the tax proceeds imposed by 15-65-111 in the state general fund and distribute the portion of taxes paid with federal funds to the agency that made the in-state lodging expenditure.   History: En. Sec. 1, Ch. 647, L. 1989; amd. Sec. 2, Ch. 490, L. 1999; amd. Sec. 2, Ch. 319, L. 2011; amd. Sec. 2, Ch. 32, L. 2013.
MT Code § 15-65-132 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-132. through 15-65-135 reserved

  15-65-132 through 15-65-135 reserved.
MT Code § 15-65-136 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-136. Terminated

  15-65-136. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992.   History: En. Sec. 15, Ch. 15, Sp. L. July 1992; amd. Sec. 17, Ch. 455, L. 1993.
MT Code § 15-66-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 1. General Provisions|15-66-102. Utilization fees -- inpatient bed days -- hospital outpatient revenue

  15-66-102. (Temporary) Utilization fees -- inpatient bed days -- hospital outpatient revenue. (1) Each hospital in the state shall pay to the department a utilization fee in the amount of $70 for each inpatient bed day.   (2) Each hospital shall pay to the department a utilization fee in the amount of 0.90% of hospital outpatient revenue.   (3) (a) Except as provided in subsection (3)(b), all proceeds from the collection of utilization fees, including penalties and interest, must, in accordance with the provisions of 17-2-124, be deposited to the credit of the department of public health and human services in the state special revenue account provided for in 53-6-149.   (b) The department shall deposit 54% of the amount paid in accordance with subsection (2) in the Montana HELP Act special revenue account provided for in 53-6-1315. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment; terminates June 30, 2025, on occurrence of contingency--sec. 48, Ch. 415, L. 2019.)   15-66-102. (Temporary -- effective on occurrence of contingency) Utilization fee for inpatient bed days. (1) Each hospital in the state shall pay to the department a utilization fee in the amount of $50 for each inpatient bed day.   (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 to the credit of the department of public health and human services in a state special revenue account as provided in 53-6-149. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 2, Ch. 390, L. 2003; amd. Sec. 2, Ch. 606, L. 2005; amd. Sec. 29, Ch. 475, L. 2007; amd. Sec. 11, Ch. 489, L. 2009; amd. Sec. 9, Ch. 19, L. 2011; amd. Sec. 12, Ch. 415, L. 2019.
MT Code § 15-66-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 1. General Provisions|15-66-103. Relation to other taxes and fees

  15-66-103. (Temporary) Relation to other taxes and fees. The utilization fees imposed under 15-66-102 are in addition to any other taxes and fees required to be paid by hospitals. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment; terminates June 30, 2025, on occurrence of contingency--sec. 48, Ch. 415, L. 2019.)   15-66-103. (Temporary -- effective on occurrence of contingency) Relation to other taxes and fees. The utilization fee imposed under 15-66-102 is in addition to any other taxes and fees required to be paid by hospitals. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 12, Ch. 390, L. 2003; amd. Sec. 13, Ch. 415, L. 2019.
MT Code § 15-66-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 1. General Provisions|15-66-104. Rulemaking

  15-66-104. (Temporary) Rulemaking. The department may adopt rules necessary to implement and administer this chapter. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 13, Ch. 390, L. 2003.
MT Code § 15-66-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 2. Collection of Fee|15-66-201. Reporting and collection of fees

  15-66-201. (Temporary) Reporting and collection of fees. (1) On or before March 31 of each year, a hospital shall file with the department an annual report of the number of inpatient bed days and of hospital outpatient revenue during the preceding year beginning January 1 and ending December 31. The report must be in the form prescribed by the department. The report must be accompanied by a payment in an amount equal to the fees required to be paid under 15-66-102.   (2) On or before January 31 of each year, the department of public health and human services shall provide the department with a list of hospitals licensed and operating in the state and subject to the provisions of 15-66-102 during the preceding year beginning January 1 and ending December 31. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment; terminates June 30, 2025, on occurrence of contingency--sec. 48, Ch. 415, L. 2019.)   15-66-201. (Temporary -- effective on occurrence of contingency) Reporting and collection of fee. (1) On or before January 31 of each year, a hospital shall file with the department an annual report of the number of inpatient bed days during the preceding year beginning January 1 and ending December 31. The report must be in the form prescribed by the department. The report must be accompanied by a payment in an amount equal to the fee required to be paid under 15-66-102.   (2) On or before January 31 of each year, the department of public health and human services shall provide the department with a list of hospitals licensed and operating in the state during the preceding year beginning January 1 and ending December 31. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 3, Ch. 390, L. 2003; amd. Sec. 3, Ch. 606, L. 2005; amd. Sec. 3, Ch. 517, L. 2007; amd. Sec. 14, Ch. 415, L. 2019.
MT Code § 15-66-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 2. Collection of Fee|15-66-202. Audit -- records

  15-66-202. (Temporary) Audit -- records. (1) The department may audit the records and other documents of any hospital to ensure that the proper utilization fees have been collected.   (2) The department may require the hospital to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the utilization fee paid.   (3) A hospital shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of inpatient bed days in the facility and the hospital outpatient revenue subject to the utilization fees. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment; terminates June 30, 2025, on occurrence of contingency--sec. 48, Ch. 415, L. 2019.)   15-66-202. (Temporary -- effective on occurrence of contingency) Audit -- records. (1) The department may audit the records and other documents of any hospital to ensure that the proper utilization fee has been collected.   (2) The department may require the hospital to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the utilization fee paid.   (3) A hospital shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of inpatient bed days in the facility subject to the utilization fee. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 4, Ch. 390, L. 2003; amd. Sec. 15, Ch. 415, L. 2019.
MT Code § 15-66-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 2. Collection of Fee|15-66-204. Penalty and interest for delinquent fees -- waiver

  15-66-204. (Temporary) Penalty and interest for delinquent fees -- waiver. If the fees for any hospital are not paid on or before the due date of the report as provided in 15-66-201, penalty and interest, as provided in 15-1-216, must be added to the fees. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment; terminates June 30, 2025, on occurrence of contingency--sec. 48, Ch. 415, L. 2019.)   15-66-204. (Temporary -- effective on occurrence of contingency) Penalty and interest for delinquent fees -- waiver. If the fee for any hospital is not paid on or before the due date of the report as provided in 15-66-201, penalty and interest, as provided in 15-1-216, must be added to the fee. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 6, Ch. 390, L. 2003; amd. Sec. 17, Ch. 415, L. 2019.
MT Code § 15-66-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 2. Collection of Fee|15-66-205. Department authority to request information

  15-66-205. (Temporary) Department authority to request information. For the purpose of ascertaining the correctness of any report or for the purpose of making an estimate of inpatient bed day use or hospital outpatient revenue of any hospital for which information has been obtained, the department may:   (1) examine or cause to have examined by any designated agent or representative any books, papers, records, or memoranda bearing on the matters required to be included in the report;   (2) 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   (3) take testimony and require production of any other material for its information. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment; terminates June 30, 2025, on occurrence of contingency--sec. 48, Ch. 415, L. 2019.)   15-66-205. (Temporary -- effective on occurrence of contingency) Estimated fee on failure to file. For the purpose of ascertaining the correctness of any report or for the purpose of making an estimate of inpatient bed day use of any hospital for which information has been obtained, the department may:   (1) 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;   (2) 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   (3) take testimony and require production of any other material for its information. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 7, Ch. 390, L. 2003; amd. Sec. 18, Ch. 415, L. 2019.
MT Code § 15-66-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 2. Collection of Fee|15-66-206. Deficiency assessment -- penalty and interest -- hearing

  15-66-206. (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 hospital a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the hospital 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 fees 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 hospital has requested, shall grant the hospital 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 hospital.   (2) When a deficiency is determined and the fees become final, the department shall mail notice and demand for payment to the hospital. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 from the date specified in 15-66-201 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 notice. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 8, Ch. 390, L. 2003; amd. Sec. 36, Ch. 594, L. 2005.
MT Code § 15-66-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 2. Collection of Fee|15-66-207. Closing agreements

  15-66-207. (Temporary) Closing agreements. (1) The director of the department or any person authorized in writing by the director may enter into an agreement with a hospital relating to the liability of the hospital 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 or malfeasance or misrepresentation of a material fact:   (a) in a case involving the agreement, the agreement may not be reopened as to matters agreed upon or modified by any officer, employee, or agent of this state; and   (b) the agreement may not be annulled, modified, set aside, or disregarded in any suit, action, or proceeding concerning the agreement or concerning any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 9, Ch. 390, L. 2003.
MT Code § 15-66-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 2. Collection of Fee|15-66-208. Credit for overpayment -- interest on overpayment

  15-66-208. (Temporary) Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest due for any period is less than the amount paid, the amount of the overpayment must be credited against any fees, penalty, or interest due from the hospital at that time and the balance must be refunded to the hospital 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 during which the processing of a claim for refund is delayed more than 30 days by reason of failure of the hospital 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. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 10, Ch. 390, L. 2003.
MT Code § 15-66-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 66. Hospital Facility Utilization Fee|Part 2. Collection of Fee|15-66-209. Warrant for distraint

  15-66-209. (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. 18, Ch. 390, L. 2003--see chapter compiler's comment.)   History: En. Sec. 11, Ch. 390, L. 2003.
MT Code § 15-67-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 1. General Provisions|15-67-101. Definitions

  15-67-101. (Temporary) Definitions. As used in this chapter, unless the context requires otherwise, the following definitions apply:   (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.   (4) (a) "Quarterly revenue" means all revenue received during a calendar quarter by a facility operating in Montana for providing for client care.   (b) For facilities operated by the state, the term means total expenditures for the quarter.   (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. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003; sec. 22, Ch. 68, L. 2013--see chapter compiler's comment.)   History: En. Sec. 1, Ch. 531, L. 2003; amd. Sec. 18, Ch. 531, L. 2003; amd. Sec. 1, Ch. 377, L. 2005; amd. Sec. 1, Ch. 68, L. 2013.
MT Code § 15-67-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 1. General Provisions|15-67-102. Utilization fee for resident bed days

  15-67-102. (Temporary) Utilization fee for resident bed days. (1) Each calendar quarter, an intermediate care facility shall pay to the department a utilization fee for each resident bed day calculated as provided in subsection (2).   (2) The utilization fee is 6% of the intermediate care facility's quarterly revenue divided by the resident bed days for the quarter.   (3) In accordance with the provisions of 17-2-124, all proceeds of the utilization fee, including penalty and interest, must be deposited as follows:   (a) 30% in the state general fund; and   (b) 70% in an 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. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 2, Ch. 531, L. 2003; amd. Sec. 2, Ch. 377, L. 2005; amd. Sec. 13, Ch. 475, L. 2007.
MT Code § 15-67-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 1. General Provisions|15-67-103. Relation to other taxes and fees

  15-67-103. (Temporary) Relation to other taxes and fees. The utilization fee imposed under 15-67-102 is in addition to any other taxes and fees required by law to be paid by an intermediate care facility. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 12, Ch. 531, L. 2003.
MT Code § 15-67-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee|Part 1. General Provisions|15-67-104. Rulemaking authority

  15-67-104. (Temporary) Rulemaking authority. The department may adopt rules necessary to implement and administer this chapter. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)   History: En. Sec. 13, Ch. 531, L. 2003.