2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2660. Taxpayer integrity fees

15-30-2660. (Temporary) Taxpayer integrity fees.
(1) (a) The department shall assess a fee as provided in subsection (2) for a taxpayer who is a participant in the Montana Health and Economic Livelihood Partnership Act provided for in Title 53, chapter 6, part 13, and Title 39, chapter 12, and owns:
(i) equity in real property or improvements to real property, or both, that exceeds the limit established for homesteads under 70-32-104 by $5,000 or more, if the real property is not agricultural land;
(ii) more than one light vehicle when the combined depreciated value of the manufacturer's suggested retail price totals $20,000 or more and the participant's equity in the vehicles exceeds that combined depreciated value by $5,000 or more; or
(iii) agricultural land with a taxable value in excess of $1,500 a year.
(b) For the purposes of subsection (1)(a):
(i) "real property or improvements to real property" does not include property held in trust by the United States for the benefit of a Montana federally recognized Indian tribe; and
(ii) the depreciated value of the manufacturer's suggested retail price must be computed as provided in 61-3-503(2).
(2) The fee is $100 a month plus an amount equal to an additional $4 a month for:
(a) each $1,000 in equity value above the limits established in subsections (1)(a)(i) and (1)(a)(ii); and
(b) each $100 of taxable value in agricultural land above $1,500.
(3) (a) The department shall assess a fee for an entity organized under 26 U.S.C. 501(d) and subject to taxes as provided in Title 15, chapter 31, if the entity has members who are receiving medicaid coverage under Title 53, chapter 6, part 13.
(b) The fee is equal to the state's share of the average annual cost per program participant, as defined in 53-6-1303, multiplied by the number of individuals in the 26 U.S.C. 501(d) organization who are receiving medicaid coverage because they are eligible under 53-6-1304, less the total annual amount the entity's members have paid in premiums.
(4) (a) For the purposes of calculating the fee required under subsection (3), the department of public health and human services shall provide the department of revenue by February 1 of each year with:
(i) the percentage of medicaid claims costs of program participants for which the state was responsible in the previous calendar year; and
(ii) the average annual cost of medical claims for program participants in the previous calendar year.
(b) The department of public health and human services shall post the average annual cost for a program participant on the department's website by February 15 of each year.
(5) An organization shall pay the fee provided for in subsection (3) as follows:
(a) on or before the last day of each month, the organization shall pay an estimated fee equal to one-twelfth of the most recently published annual cost per program participant; and
(b) on or before April 15 of each year, the organization shall report and pay any additional amount owed for the prior year or request a refund of any overpayment made in the prior year.
(6) (a) The department of public health and human services shall provide the department of revenue with the names of program participants and other necessary information to assist the department of revenue in administering and enforcing this section.
(b) The department of justice shall provide the department of revenue with vehicle registration information for the administration of this section.
(7) Fees collected pursuant to this section must be deposited in the Montana HELP Act special revenue account provided for in 53-6-1315.
(8) A fee remains until paid and may be collected through assessments against future income tax returns or through a civil action initiated by the state.
(9) For the purposes of this section, the following definitions apply:
(a) (i) "Agricultural land" means agricultural land as described in 15-7-202 that is taxed as class three property at the rate provided in 15-6-133.
(ii) The term does not include:
(A) parcels of land that are considered nonqualified agricultural land as provided in 15-6-133(1)(c);
(B) improvements to real property; or
(C) land held in trust by the United States for the benefit of a Montana federally recognized Indian tribe.
(b) "Light vehicle" has the meaning provided in 61-1-101.
(c) "Manufacturer's suggested retail price" has the meaning provided in 61-3-503(3). (Terminates June 30, 2025--secs. 38, 48, Ch. 415, L. 2019.)
History: En. Sec. 18, Ch. 368, L. 2015; amd. Sec. 9, Ch. 415, L. 2019.