US lawMontanaRegulationsTitle 42 — REVENUEChapter 42.23 — CORPORATE INCOME TAX - GENERALSubchapter 42.23.5 — Tax Credits42.23.504ARM 42.23.504ARM 42.23.504. WHO MAY CLAIM THE INFRASTRUCTURE USER FEE CREDITTransferredLength: 9 wordsOfficial source Cite as Mont. Admin. R. 42.23.50442.23.504 WHO MAY CLAIM THE INFRASTRUCTURE USER FEE CREDITPreviousARM 42.23.503NextARM 42.23.505