reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-113. Credit for overpayment -- interest on overpayment

15-59-113. Credit for overpayment -- interest on overpayment.
(1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer 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 return or from the date of overpayment, whichever is later, to the date the department approves refunding or crediting of the overpayment.
(3) (a) Interest may 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 taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.
(b) Interest is not allowed:
(i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or
(ii) if the amount of interest is less than $1.
(c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this law may not be considered an overpayment with respect to which interest is allowable.
History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 42, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-114. Statute of limitations

15-59-114. Statute of limitations.
(1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
(2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. If the taxpayer 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 may be filed or a credit or refund allowed if no claim is filed is automatically extended.
(3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.
History: En. Sec. 1, Ch. 194, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-121. Penalty for violations

15-59-121. Penalty for violations.
Any violation of the provisions of 15-59-101, 15-59-102, 15-59-104 through 15-59-106, 15-59-110, 15-59-112, or 15-59-113 shall be deemed a misdemeanor and shall be punished by a fine not exceeding $500 or by imprisonment in the county jail not exceeding 6 months or by both such fine and imprisonment.
History: En. Sec. 10, Ch. 15, Ex. L. 1921; re-en. Sec. 2365, R.C.M. 1921; re-en. Sec. 2365, R.C.M. 1935; amd. Sec. 9, Ch. 192, L. 1945; R.C.M. 1947, 84-1211; MCA 1981, 15-59-111; redes. 15-59-121 by Code Commissioner, 1983; amd. Sec. 52, Ch. 370, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-126. Terminated

15-59-126. Terminated.
Sec. 39(4), Ch. 15, Sp. L. July 1992.
History: En. Sec. 13, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-201. Repealed

15-59-201. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 2, Ch. 16, Ex. L. 1921; re-en. Sec. 2368, R.C.M. 1921; amd. Sec. 2, Ch. 127, L. 1925; re-en. Sec. 2368, R.C.M. 1935; amd. Sec. 1, Ch. 127, L. 1975; amd. Sec. 1, Ch. 106, L. 1977; R.C.M. 1947, 84-1102.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-202. Repealed

15-59-202. Repealed.
Sec. 4, Ch. 334, L. 1981.
History: En. Sec. 3, Ch. 16, Ex. L. 1921; re-en. Sec. 2369, R.C.M. 1921; re-en. Sec. 2369, R.C.M. 1935; amd. Sec. 33, Ch. 516, L. 1973; R.C.M. 1947, 84-1103.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-203. Repealed

15-59-203. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 5, Ch. 16, Ex. L. 1921; re-en. Sec. 2371, R.C.M. 1921; re-en. Sec. 2371, R.C.M. 1935; amd. Sec. 34, Ch. 516, L. 1973; R.C.M. 1947, 84-1105; amd. Sec. 126, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-204. Repealed

15-59-204. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: (1), (3)En. Sec. 6, Ch. 16, Ex. L. 1921; re-en. Sec. 2372, R.C.M. 1921; re-en. Sec. 2372, R.C.M. 1935; amd. Sec. 35, Ch. 516, L. 1973; amd. Sec. 3, Ch. 127, L. 1975; Sec. 84-1106, R.C.M. 1947; (2)En. Sec. 4, Ch. 16, Ex. L. 1921; re-en. Sec. 2370, R.C.M. 1921; re-en. Sec. 2370, R.C.M. 1935; amd. Sec. 2, Ch. 127, L. 1975; amd. Sec. 2, Ch. 106, L. 1977; Sec. 84-1104, R.C.M. 1947; R.C.M. 1947, 84-1104, 84-1106.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-205. Repealed

15-59-205. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 8, Ch. 16, Ex. L. 1921; re-en. Sec. 2374, R.C.M. 1921; re-en. Sec. 2374, R.C.M. 1935; amd. Sec. 36, Ch. 516, L. 1973; amd. Sec. 4, Ch. 127, L. 1975; R.C.M. 1947, 84-1108; amd. Sec. 36, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-206. Repealed

15-59-206. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. 84-1108.1 by Sec. 5, Ch. 127, L. 1975; R.C.M. 1947, 84-1108.1; amd. Sec. 37, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-207. Repealed

15-59-207. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 10, Ch. 16, Ex. L. 1921; re-en. Sec. 2376, R.C.M. 1921; re-en. Sec. 2376, R.C.M. 1935; R.C.M. 1947, 84-1110.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-208. Repealed

15-59-208. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 12, Ch. 16, Ex. L. 1921; re-en. Sec. 2378, R.C.M. 1921; re-en. Sec. 2378, R.C.M. 1935; R.C.M. 1947, 84-1112; amd. Sec. 14, Ch. 455, L. 1993; amd. Sec. 18, Ch. 18, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-209. Repealed

15-59-209. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 14, Ch. 16, Ex. L. 1921; re-en. Sec. 2380, R.C.M. 1921; re-en. Sec. 2380, R.C.M. 1935; R.C.M. 1947, 84-1114.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-210. Repealed

15-59-210. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 7, Ch. 16, Ex. L. 1921; re-en. Sec. 2373, R.C.M. 1921; re-en. Sec. 2373, R.C.M. 1935; R.C.M. 1947, 84-1107.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-212. Repealed

15-59-212. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 25, Ch. 811, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-213. Repealed

15-59-213. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 2, Ch. 14, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-214. Repealed

15-59-214. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 1, Ch. 194, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-221. Repealed

15-59-221. Repealed.
Sec. 3(2), Ch. 65, L. 1997.
History: En. Sec. 13, Ch. 16, Ex. L. 1921; re-en. Sec. 2379, R.C.M. 1921; re-en. Sec. 2379, R.C.M. 1935; R.C.M. 1947, 84-1113; MCA 1981, 15-59-211; redes. 15-59-221 by Code Commissioner, 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 2. Cement Dealers (Renumbered, Repealed, and Terminated) › 15-59-226. Terminated

15-59-226. Terminated.
Sec. 39(4), Ch. 15, Sp. L. July 1992.
History: En. Sec. 14, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 1. General Provisions › 15-60-101. Definitions

15-60-101. (Temporary) Definitions.
For purposes of this chapter, unless the context requires otherwise, the following definitions apply:
(1) (a) "Bed day" means each 24-hour period that a resident of a nursing facility is present in the facility and receiving skilled nursing care or intermediate nursing care or in which a bed is held for a resident while the resident is on temporary leave from the facility.
(b) The term includes all periods of 24 hours described in subsection (1)(a), regardless of the source of payment. The term also includes the day of a resident's admission to a nursing facility and the day of the resident's death, even though the resident is present for less than a 24-hour period on these days.
(2) "Calendar quarter" means the period of 3 consecutive months ending March 31, June 30, September 30, or December 31.
(3) "Department" means the department of revenue.
(4) "Nursing facility" or "facility" means a health care facility licensed by the department of public health and human services as a nursing facility to provide skilled nursing care or intermediate nursing care. The term includes:
(a) nursing facilities, whether they are:
(i) operated as nonprofit or for-profit facilities;
(ii) freestanding or part of another health care facility; or
(iii) publicly or privately operated; and
(b) the Montana mental health nursing care center provided for in 53-21-411.
(5) "Report" means the report of bed days required in 15-60-201.
(6) "Skilled nursing care" and "intermediate nursing care" have the same meaning as those terms are defined in 50-5-101.
(7) "Utilization fee" or "fee" means the fee required to be paid for each bed day in a nursing facility, as provided in 15-60-102. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 1, Ch. 746, L. 1991; amd. Sec. 1, Ch. 558, L. 1993; amd. Sec. 44, Ch. 418, L. 1995; amd. Sec. 49, Ch. 546, L. 1995; amd. Sec. 1, Ch. 532, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 1. General Provisions › 15-60-102. Utilization fee for bed days in nursing facilities

15-60-102. (Temporary) Utilization fee for bed days in nursing facilities.
(1) A nursing facility in the state shall pay to the department a utilization fee for each bed day in the facility in the following amounts:
(a) the amount of $2.80, which must be applied to maintain the price-based average payment rate to nursing facilities at the fiscal year 2017 base amount;
(b) the amount of $5.50 to be used to maintain the price-based average payment rate to nursing facilities at the fiscal year 2017 base amount as provided in 15-60-211;
(c) in fiscal year 2018, an additional amount of $3 to be used to increase the price-based average payment rate to nursing facilities above the fiscal year 2017 base as provided in 15-60-211; and
(d) on and after July 1, 2018, an additional amount of $7 to be used to increase the price-based average payment rate to nursing facilities above the fiscal year 2017 base as provided in 15-60-211.
(2) The fees collected must be deposited as follows:
(a) the amounts collected as provided in subsection (1)(a), in the general fund; and
(b) the amounts collected as provided in subsections (1)(b) through (1)(d), in the account in the state special revenue fund as provided in 15-60-211.
(3) A nursing facility may not place a fee created in this section on a patient's bill. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 2, Ch. 746, L. 1991; amd. Sec. 2, Ch. 558, L. 1993; amd. Sec. 8, Ch. 509, L. 1995; amd. Sec. 1, Ch. 541, L. 2003; amd. Sec. 1, Ch. 523, L. 2005; amd. Sec. 1, Ch. 347, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 1. General Provisions › 15-60-103. Relation to other taxes and fees

15-60-103. (Temporary) Relation to other taxes and fees.
The utilization fee imposed under 15-60-102 is in addition to any other taxes and fees required by law to be paid by nursing facilities. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 14, Ch. 746, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 1. General Provisions › 15-60-104. Rulemaking authority

15-60-104. (Temporary) Rulemaking authority.
The department of revenue may adopt rules necessary to implement and administer this chapter. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 15, Ch. 746, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 2. Collection of Fee › 15-60-201. Reporting and collection of fee

15-60-201. (Temporary) Reporting and collection of fee.
(1) A nursing facility shall report to the department of revenue, following the end of each calendar quarter, the number of bed days in the facility during the quarter. The report must be in the form prescribed by the department and 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 fee required to be paid under 15-60-102.
(2) The department of public health and human services shall provide the department at the end of each calendar quarter with a list of facilities as defined in 15-60-101(4). (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 3, Ch. 746, L. 1991; amd. Sec. 45, Ch. 418, L. 1995; amd. Sec. 50, Ch. 546, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 2. Collection of Fee › 15-60-202. Audit -- records

15-60-202. (Temporary) Audit -- records.
(1) The department of revenue may audit the records and other documents of any nursing facility to ensure that the proper utilization fee has been collected.
(2) The department may require the facility 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 facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of 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. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 4, Ch. 746, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 2. Collection of Fee › 15-60-203. Periods of limitation

15-60-203. (Temporary) Periods of limitation.
(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 fees 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 fee, the facility consents in writing to an assessment after the 5-year period, the 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 year 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 facility files a claim or the department has determined the existence of the overpayment and has approved the refund or credit. If the 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 allowed in the event no claim is filed is automatically extended. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 5, Ch. 746, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 2. Collection of Fee › 15-60-204. Penalty and interest for delinquent fees -- waiver

15-60-204. (Temporary) Penalty and interest for delinquent fees -- waiver.
If the fee for any facility is not paid on or before the due date of the report as provided in 15-60-201(1), penalty and interest, as provided in 15-1-216, must be added to the fee. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 6, Ch. 746, L. 1991; amd. Sec. 43, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 2. Collection of Fee › 15-60-205. Estimated fee on failure to file

15-60-205. (Temporary) 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 bed day use of any facility where 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. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 7, Ch. 746, L. 1991; amd. Sec. 19, Ch. 746, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 2. Collection of Fee › 15-60-206. Deficiency assessment -- penalty and interest -- hearing

15-60-206. (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 facility a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the 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 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 facility has requested, shall grant the 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 facility.
(2) When a deficiency is determined and the fees become final, the department shall mail notice and demand to the facility for payment. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 8, Ch. 746, L. 1991; amd. Sec. 34, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 60. Nursing Facility Utilization Fee › Part 2. Collection of Fee › 15-60-207. Closing agreements

15-60-207. (Temporary) Closing agreements.
(1) The director of the department or any person authorized in writing by the director is authorized to enter into an agreement with any facility relating to the liability of the facility in 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) the case may not be reopened as to matters agreed upon or the agreement modified 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. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
History: En. Sec. 9, Ch. 746, L. 1991; amd. Sec. 184, Ch. 56, L. 2009.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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. 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
Prior to January 1, 2024, 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; amd. Sec. 9, Ch. 701, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 63. First-Time Home Buyer Savings Account › Part 2. Account Administration › 15-63-202. Tax exemption -- conditions

15-63-202. Tax exemption -- conditions.
(1) Except as provided in this section, the amount of principal provided for in subsection (2) contributed prior to January 1, 2024, by an account holder to an account and all interest or other income on the principal that was contributed prior to January 1, 2024, may be excluded from Montana taxable income of the account holder and is exempt from taxation, in accordance with 15-30-2120, as long as the principal and interest or other income is contained within the account or withdrawn only for eligible costs for the purchase of a single-family residence by a first-time home buyer. Any part of the principal or income, or both, withdrawn from an account may not be excluded under subsection (2) and this subsection if the amount is withdrawn from the account and used for a purpose other than for eligible costs for the purchase of a single-family residence.
(2) For contributions to principal that were made prior to January 1, 2024, there is no limitation on the amount of principal and interest or other income on the principal that may be retained tax-free within an account.
(3) The account holder who establishes the account, individually or jointly, is the owner of the account. An account holder may withdraw money in an account and deposit the money in another account with a different account administrator or with the same account administrator without incurring tax liability.
(4) The account holder shall use the money in the account for the eligible costs related to the purchase of a single-family residence within 10 years following the year in which the account was established. Any principal and income in the account not expended on eligible costs at the time of purchase of a single-family residence or any principal or income remaining in the account on December 31 of the last year of the 10-year period must be taxed as ordinary income.
(5) The amount of a disbursement of any assets of a first-time home buyer savings account pursuant to a filing for protection under the United States Bankruptcy Code, 11 U.S.C. 101 through 1330, by an account holder does not subject the account holder to tax liability.
(6) Within 30 days of being furnished proof of the death of the account holder, the account administrator shall distribute the principal and accumulated interest or other income in the account to the estate of the account holder or to a designated pay-on-death beneficiary as provided in 72-6-223.
History: En. Sec. 4, Ch. 544, L. 1997; amd. Sec. 3, Ch. 429, L. 1999; amd. Sec. 41, Ch. 503, L. 2021.
2023 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.