ARM 24.23.301. CREDIT FOR EMPLOYER JOB GROWTH

(1) Any employer seeking the tax credit must apply for the credit certificate by January 31 of the year following the tax year for which the certificate is requested. (2) The department must provide the credit certificate before an employer may claim a tax credit. Once a certificate is issued to an employer, the employer may claim it on a tax return. An employer must provide the credit certificate number to the Department of Revenue when claiming the tax credit on a tax return.