Nursing Facility Utilization Fee (NFBT)


Nursing Facilities in Montana pay a utilization fee for each inpatient bed day.

An inpatient bed day is a day of inpatient care provided by a nursing facility and includes:

Fees

Montana charges $15.30 per inpatient bed day.

Reporting and Payment Options

Due Dates

Reports and payments are due the last of of the month following the calendar quarter:

First QuarterApril 30
Second QuarterJuly 31
Third QuarterOctober 31
Fourth QuarterJanuary 31

Penalties and Interest

The Nursing Facility Utilization Fee (NFBT) is subject to uniform penalties and interest.

Revenue Distribution

Revenue collected for Nursing Facility Bed Fees goes to:

Related Laws

 

For more information, please contact the Department's Business Tax Unit:

Phone

(406) 444-6900

Email

DORBitBTU@mt.gov