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:
- Each day a resident is in the facility receiving nursing care including the day admitted and day of the resident's death
- A bed held for a resident while the resident is on temporary leave from the facility.
Fees
Montana charges $15.30 per inpatient bed day.
Reporting and Payment Options
- File and pay through our TransAction Portal (TAP) or
- Make an ACH Credit Payments
Due Dates
Reports and payments are due the last of of the month following the calendar quarter:
- First Quarter: April 30
- Second Quarter: July 31
- Third Quarter: October 31
- Fourth Quarter: January 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:
- $2.80 to the state General Fund
- $12.50 to a state special revenue fund
Related Laws
Contact Information
For more information, please contact the Department’s Business Tax Unit.
- Phone
- (406) 444-6900
- DORBitBTU@mt.gov