reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 63. First-Time Home Buyer Savings Account › Part 2. Account Administration › 15-63-204. Administration of account

15-63-204. Administration of account.
(1) An account administrator shall administer the first-time home buyer savings account from which the payment of eligible costs for the purchase of a single-family residence is made and has a fiduciary duty to the person for whose benefit the account is administered. Except for reporting and remitting of penalties to the department, a financial institution shall administer a first-time home buyer's savings account as a regular deposit. A financial institution is not responsible for the use or applications of funds.
(2) Within 30 days after an account administrator begins to administer an account, the account administrator shall notify in writing each account holder on whose behalf the account administrator administers an account of the date of the last business day of the account administrator's business year.
(3) An account administrator may use funds held in a first-time home buyer savings account only for the purpose of paying the eligible costs of the account holder or paying the expenses of administering the account.
(4) The account holder may submit documentation of eligible costs paid by the account holder in the tax year to the account administrator, and the account administrator shall reimburse the account holder from the account holder's account for eligible costs for the first-time purchase of a single-family residence. The burden of proving that a withdrawal from a first-time home buyer's savings account was made for eligible costs is upon the account holder and not upon the account administrator.
(5) In the case of an account administrator who is also the account holder:
(a) notice by the account administrator to the account holder pursuant to subsection (2) is not required;
(b) the account administrator may not use funds held in an account to pay expenses of administering the account, except that a service fee may be deducted from the account by a financial institution or other holder of the account;
(c) documentation of the segregation of funds in separate accounts and documentation of eligible costs for the purchase of a single-family residence must be maintained but is not required to be submitted to the account administrator;
(d) the account administrator shall file reports as reasonably required by the department; and
(e) the account holder is required to forward the 10% penalty on funds withdrawn for other than eligible costs to the department.
History: En. Sec. 6, Ch. 544, L. 1997; amd. Sec. 4, Ch. 429, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 63. First-Time Home Buyer Savings Account › Part 2. Account Administration › 15-63-205. False claims prohibited

15-63-205. False claims prohibited.
A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to justify the withdrawal of money from an account is subject to the provisions of 15-61-205.
History: En. Sec. 7, Ch. 544, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 1. General Provisions › 15-64-101. Definitions

15-64-101. Definitions.
As used in this part, the following definitions apply:
(1) "Adult-use dispensary" has the meaning provided in 16-12-102.
(2) "Customer" means a person to whom a sale of marijuana or a marijuana product is made.
(3) "Department" means the department of revenue provided for in 2-15-1301.
(4) "Dispensary" means an adult-use dispensary or a medical marijuana dispensary.
(5) "Licensee" means a licensee operating an adult-use dispensary or a medical marijuana dispensary.
(6) "Marijuana" has the meaning provided in 16-12-102.
(7) "Marijuana product" has the meaning provided in 16-12-102.
(8) "Medical marijuana dispensary" has the meaning provided in 16-12-102.
(9) "Person" means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed.
(10) "Retail price" means the established price for which an adult-use dispensary or medical marijuana dispensary sells marijuana or a marijuana product to a purchaser before any discount or reduction.
(11) "Sale" or "sell" means any transfer of marijuana or marijuana products for consideration, exchange, barter, gift, offer for sale, or distribution in any manner or by any means.
History: En. Sec. 18, Ch. 408, L. 2017; amd. Sec. 29, Ch. 576, L. 2021; amd. Sec. 2, Ch. 712, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 1. General Provisions › 15-64-103. Returns -- payment -- recordkeeping -- authority of department

15-64-103. Returns -- payment -- recordkeeping -- authority of department.
(1) Each dispensary licensed under Title 16, chapter 12, shall file a return, on a form provided by the department, and pay the tax due as provided in 15-64-102.
(2) Each return must be authenticated by the person filing the return or by the person's agent authorized in writing to file the return.
(3) (a) A person required to pay to the department the taxes imposed by this part shall keep for 5 years:
(i) all receipts issued; and
(ii) an accurate record of all sales of marijuana and marijuana products, the date of sale, and the quantity, kind, and retail price of each product sold.
(b) For the purpose of determining compliance with the provisions of this part, the department is authorized to examine or cause to be examined any books, papers, records, or memoranda relevant to making a determination of the amount of tax due, whether the books, papers, records, or memoranda are the property of or in the possession of the person filing the return or another person. In determining compliance, the department may use statistical sampling and other sampling techniques consistent with generally accepted auditing standards. The department may also:
(i) require the attendance of a person having knowledge or information relevant to a return;
(ii) compel the production of books, papers, records, or memoranda by the person required to attend;
(iii) implement the provisions of 15-1-703 if the department determines that the collection of the tax is or may be jeopardized because of delay;
(iv) take testimony on matters material to the determination; and
(v) administer oaths or affirmations.
(4) Pursuant to rules established by the department, returns may be computer-generated and electronically filed.
History: En. Sec. 20, Ch. 408, L. 2017; amd. Sec. 31, Ch. 576, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 1. General Provisions › 15-64-104. Deficiency assessment -- penalty and interest -- statute of limitations

15-64-104. Deficiency assessment -- penalty and interest -- statute of limitations.
(1) If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the licensee a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The licensee may seek review of the determination pursuant to 15-1-211.
(2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.
(3) The amount of tax due under any return may be determined by the department within 5 years after the return was filed, regardless of whether the return was filed on or after the last day prescribed for filing. For purposes of this section, a return due under this part and filed before the last day prescribed by law or rule is considered to be filed on the last day prescribed for filing.
History: En. Sec. 21, Ch. 408, L. 2017; amd. Sec. 32, Ch. 576, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 1. General Provisions › 15-64-105. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest

15-64-105. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest.
(1) If the licensee fails to file any return required by 15-64-103 within the time required, the department may, at any time, audit the licensee or estimate the taxes due from any information in its possession and, based on the audit or estimate, assess the licensee for the taxes, penalties, and interest due the state.
(2) The department shall impose penalty and interest as provided in 15-1-216. The department shall mail to the licensee a notice, pursuant to 15-1-211, of the tax, penalty, and interest proposed to be assessed. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The licensee may seek review of the determination pursuant to 15-1-211. The department may waive any penalty pursuant to 15-1-206.
History: En. Sec. 22, Ch. 408, L. 2017; amd. Sec. 33, Ch. 576, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 1. General Provisions › 15-64-106. Authority to collect delinquent taxes

15-64-106. Authority to collect delinquent taxes.
(1) (a) The department shall collect taxes that are delinquent as determined under this part.
(b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.
(2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the licensee from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.
(3) As provided in 15-1-705, the licensee has the right to a review of the tax liability prior to any offset by the department.
(4) The department may file a claim for state funds on behalf of the licensee if a claim is required before funds are available for offset.
History: En. Sec. 23, Ch. 408, L. 2017; amd. Sec. 34, Ch. 576, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 1. General Provisions › 15-64-110. Refunds -- interest -- limitations

15-64-110. Refunds -- interest -- limitations.
(1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing.
(2) (a) Interest paid by the department on an overpayment must be paid or credited at the same rate as the rate charged on delinquent taxes under 15-1-216.
(b) Except as provided in subsection (2)(c), interest must be paid from the date that the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information.
(c) The department is not required to pay interest if:
(i) the overpayment is refunded or credited within 6 months of the date that a claim was filed; or
(ii) the amount of overpayment and interest does not exceed $1.
History: En. Sec. 24, Ch. 408, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 1. General Provisions › 15-64-112. Department to make rules

15-64-112. Department to make rules.
The department of revenue shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of marijuana and marijuana products.
History: En. Sec. 26, Ch. 408, L. 2017; amd. Sec. 36, Ch. 576, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 10. Opioid Seller License Tax › 15-64-1001. Definitions

15-64-1001. Definitions.
As used in this part, the following definitions apply:
(1) "Department" means the department of revenue provided for in 2-15-1301.
(2) "Opioid" has the meaning provided for "opiate" in 50-32-101.
(3) "Person" means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed, who is a wholesaler licensed by the board of pharmacy and who is a distributor of opioids.
History: En. Sec. 1, Ch. 413, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 64. Taxation of Drugs and Drug Licensing › Part 10. Opioid Seller License Tax › 15-64-1002. License requirements -- rulemaking

15-64-1002. License requirements -- rulemaking.
(1) (a) Except as provided in subsection (1)(b), a person engaging in the initial sale of opioids in the state shall first obtain a license from the department and pay the annual license fee of $500. The license is valid from January 1 through December 31 each year. If a license is obtained after January 1 in any year, the license is valid from the date the license is obtained through December 31 of that year.
(b) A retail pharmacy is not required to obtain the license provided for in this subsection (1).
(2) The department shall maintain on its website a current list of approved licensed opioid sellers eligible to sell opioids in the state.
(3) The annual license fee revenue must be deposited in the treatment court support account provided for in 46-1-1115.
(4) The department may adopt rules to administer and enforce the provisions of this part.
History: En. Sec. 2, Ch. 413, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 65. Lodging Facility Use Tax › Part 1. General Provisions › 15-65-101. Definitions

15-65-101. Definitions.
For purposes of this part, the following definitions apply:
(1) "Accommodations" has the meaning provided in 15-68-101.
(2) "Council" means the tourism advisory council established in 2-15-1816.
(3) "Indian tourism region" includes the area recognized as being historically associated with the federally recognized reservations in Montana and the Little Shell Chippewa tribe.
(4) "Nonprofit convention and visitors bureau" means a nonprofit corporation organized under Montana law and recognized by a majority of the governing body in the city, consolidated city-county, resort area, or resort area district in which the bureau is located.
(5) "Person" has the meaning provided in 15-68-101.
(6) "Purchaser" has the meaning provided in 15-68-101.
(7) "Regional nonprofit tourism corporation" means a nonprofit corporation organized under Montana law and recognized by the council as the entity for promoting tourism within one of several regions established by executive order of the governor.
(8) "Resort area" means an area established pursuant to 7-6-1508.
(9) "Resort area district" has the meaning provided in 7-6-1501.
(10) "Sales price" has the meaning provided in 15-68-101.
(11) "Seller" has the meaning provided in 15-68-101.
(12) "Short-term rental marketplace" has the meaning provided in 15-68-101.
History: En. Sec. 1, Ch. 607, L. 1987; amd. Sec. 1, Ch. 195, L. 2001; amd. Sec. 195, Ch. 49, L. 2015; amd. Sec. 2, Ch. 405, L. 2017; amd. Sec. 1, Ch. 240, L. 2021; amd. Sec. 1, Ch. 484, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 65. Lodging Facility Use Tax › Part 1. General Provisions › 15-65-102. Rulemaking authority

15-65-102. Rulemaking authority.
The department of revenue shall adopt such rules as may be necessary to implement and administer this part.
History: En. Sec. 11, Ch. 607, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 65. Lodging Facility Use Tax › Part 1. General Provisions › 15-65-111. Tax rate

15-65-111. Tax rate.
There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser.
History: En. Sec. 2, Ch. 607, L. 1987; amd. Sec. 2, Ch. 484, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 65. Lodging Facility Use Tax › Part 1. General Provisions › 15-65-112. Collection and reporting

15-65-112. Collection and reporting.
(1) The seller of accommodations shall collect the tax imposed by 15-65-111.
(2) The seller shall report to the department of revenue, at the end of each calendar quarter, the gross receipts collected during that quarter attributable to the sales price paid by the purchaser. The report is due on or before the last day of the month following the end of the calendar quarter and must be accompanied by a payment in an amount equal to the tax required to be collected under this section.
History: En. Sec. 3, Ch. 607, L. 1987; amd. Sec. 5, Ch. 676, L. 1991; amd. Sec. 3, Ch. 484, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 65. Lodging Facility Use Tax › Part 1. General Provisions › 15-65-113. Audits -- records

15-65-113. Audits -- records.
(1) The department of revenue may audit the books and records of any seller to ensure that the proper amount of tax imposed by 15-65-111 has been collected. An audit may be done on the premises of the seller or at any other convenient location.
(2) The department may request the seller to provide the department with books, ledgers, registers, or other documents necessary to verify the correct amount of tax.
(3) The seller shall maintain and have available for inspection by the department books, ledgers, registers, or other documents showing the sales price and tax collections for the preceding 5 years.
(4) Except in the case of a person who, with intent to evade the tax, purposely or knowingly files a false or fraudulent return violating the provisions of this part, the amount of tax due under any return must be determined by the department within 5 years after the return is made, and the department thereafter is barred from revising any return or recomputing the tax due after the department has determined the tax, and no proceeding in court for the collection of the tax may be instituted unless notice of any additional tax is provided within the period.
(5) An application for revision may be filed with the department by a seller within 5 years from the original due date of the return.
History: En. Sec. 4, Ch. 607, L. 1987; amd. Sec. 4, Ch. 484, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 65. Lodging Facility Use Tax › Part 1. General Provisions › 15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace

15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace.
(1) Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401.
(2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15-68-111.
History: En. Sec. 5, Ch. 607, L. 1987; amd. Sec. 5, Ch. 484, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 65. Lodging Facility Use Tax › Part 1. General Provisions › 15-65-115. Failure to pay or file -- penalty and interest -- review -- interest

15-65-115. Failure to pay or file -- penalty and interest -- review -- interest.
(1) A seller who fails to file the report as required by 15-65-112 must be assessed a penalty as provided in 15-1-216. The department may waive any penalty as provided in 15-1-206.
(2) A seller who fails to make payment or fails to report and make payment as required by 15-65-112 must be assessed penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.
(3) (a) If a seller fails to file the report required by 15-65-112 or if the department determines that the report understates the amount of tax due, the department may determine the amount of the tax due and assess that amount against the seller. The provisions of 15-1-211 apply to any assessment by the department. The seller may seek review of the assessment pursuant to 15-1-211.
(b) When a deficiency is determined and the tax becomes final, the department shall mail a notice and demand for payment to the seller. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.
History: En. Sec. 6, Ch. 607, L. 1987; amd. Secs. 6, 19, Ch. 676, L. 1991; amd. Sec. 26, Ch. 811, L. 1991; amd. Sec. 45, Ch. 427, L. 1999; amd. Sec. 35, Ch. 594, L. 2005; amd. Sec. 6, Ch. 484, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 65. Lodging Facility Use Tax › Part 1. General Provisions › 15-65-116. Credit for overpayment -- interest on overpayment

15-65-116. Credit for overpayment -- interest on overpayment.
(1) If the department determines that the amount of tax, penalty, or interest paid for any year is more than the amount due, 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, to the taxpayer's successor through reorganization, merger, or consolidation, or to the taxpayer's 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 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 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 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) Only a payment made incident to a bona fide and orderly discharge of actual tax liability or one reasonably assumed to be imposed by this chapter is considered an overpayment with respect to which interest is allowable.
History: En. Sec. 12, Ch. 676, L. 1991; amd. Sec. 46, Ch. 427, L. 1999.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.