42.31.802    TAX RECORDS

(1) For the nursing facility bed tax, each nursing facility responsible and liable for the collection of the fee will keep records showing the total number of bed days in the facility subject to the utilization fee.

(2) All records may be inspected by the department in accordance with the provisions of ARM 42.2.305.

History: 15-60-104, MCA; IMP, 15-60-201, 15-60-202, MCA; NEW, 2003 MAR p. 1354, Eff. 6/27/03.