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TITLE 15
CHAPTER 60
Part 2
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 60. NURSING FACILITY UTILIZATION FEE
Part 2. Collection of Fee
15-60-201
Reporting and collection of fee
15-60-202
Audit -- records
15-60-203
Periods of limitation
15-60-204
Penalty and interest for delinquent fees -- waiver
15-60-205
Estimated fee on failure to file
15-60-206
Deficiency assessment -- penalty and interest -- hearing
15-60-207
Closing agreements
15-60-208
Credit for overpayment -- interest on overpayment
15-60-209
Warrant for distraint
15-60-210
Disposition of fee
15-60-211
State special revenue account