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:
Montana charges $15.30 per inpatient bed day.
Reports and payments are due the last of of the month following the calendar quarter:
First Quarter | April 30 |
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Second Quarter | July 31 |
Third Quarter | October 31 |
Fourth Quarter | January 31 |
The Nursing Facility Utilization Fee (NFBT) is subject to uniform penalties and interest.
Revenue collected for Nursing Facility Bed Fees goes to:
For more information, please contact the Department's Business Tax Unit:
Phone
(406) 444-6900