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| Rule: 42.31.802 | Prev Up Next | |
| Rule Title: TAX RECORDS | ||
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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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42.31.802 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. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 6/27/2003 | Current | History: 15-60-104, MCA; IMP, 15-60-201, 15-60-202, MCA; NEW, 2003 MAR p. 1354, Eff. 6/27/03. |
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