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MCA Contents
TITLE 15
CHAPTER 67
Part 2
TITLE 15. TAXATION
CHAPTER 67. INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE
Part 2. Collection of Fee
15-67-201
Reporting, collection, and deposit of fee
15-67-202
Audit -- records
15-67-203
Statute of limitations
15-67-204
Penalty and interest for delinquent fee
15-67-205
Estimated fee on failure to file
15-67-206
Deficiency assessment -- penalty and interest -- hearing
15-67-207
Closing agreements
15-67-208
Credit for overpayment -- interest
15-67-209
Warrant for distraint