Intermediate care facilities in Montana pay a utilization fee for each resident bed day. (15-67-101, MCA through 15-67-209, MCA)

A resident bed day is:

• A 24-hour period that a resident is present in the facility and receiving care, or
• A 24-hour period when a bed is held for a resident while on temporary leave from the facility

Intermediate Care Facilities

An intermediate care facility is any facility complying with federal standards and caring for the developmentally disabled or the mentally handicapped.

Fees

Montana charges a 6% fee on the facility's quarterly revenue.

Reporting and Payment Options

• Make an ACH Credit Payment, or
• Use the Intermediate Care Facility Utilization Fee (Form ICFUF).

Due Dates

The return is due at the end of the month following the end of the calendar quarter:

First Quarter	April 30
Second Quarter	July 30
Third Quarter	October 31
Fourth Quarter	January 31

Penalties and Interest

The Intermediate Care Facility Utilization Fee (ICFUF) is subject to uniform penalties and interest.

Revenue Distribution

ICFUF revenue goes to:

• 30% to the state general fund
• 70% to a state special revenue fund for use by Department of Public Health and Human Services

Related Laws

• 15-67-101, MCA through 15-67-209, MCA