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Rule: 42.31.803 Prev     Up     Next    
Rule Title: ESTIMATION AND COLLECTION OF DELINQUENT OR UNPAID FEES
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Department: REVENUE, DEPARTMENT OF
Chapter: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES
Subchapter: Nursing Facilities
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.31.803    ESTIMATION AND COLLECTION OF DELINQUENT OR UNPAID FEES

(1) If a nursing facility fails, neglects, or refuses to file the report in accordance with 15-60-201 , MCA, within the time required, or fails to pay the fee within the required period, the department shall estimate the number of bed days subject to the fee.

(2) The department shall estimate the fee amount and notify the facility of the assessment setting forth the amount of the delinquent fee, penalty, and interest due. The department shall inform the facility that if payment is not made, a warrant for distraint may be filed in accordance with 15-1-216 , MCA.

History: 15-60-104, MCA; IMP, 15-1-216, 15-60-201, 15-60-204, 15-60-205, MCA; NEW, MAR p. 1354, Eff. 6/27/03.


 

 
MAR Notices Effective From Effective To History Notes
6/27/2003 Current History: 15-60-104, MCA; IMP, 15-1-216, 15-60-201, 15-60-204, 15-60-205, MCA; NEW, MAR p. 1354, Eff. 6/27/03.
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