ARM 42.29.109
ARM 42.29.109. RESEARCH AND DEVELOPMENT ELIGIBILITY FOR CREDITS
Cite as Mont. Admin. R. 42.29.109
(1) Subject to ARM 42.29.111, costs incurred in connection with research and development activities supporting public purpose investments and programs are also eligible for credits. Such expenditures must take technical feasibility, economic feasibility, and local applicability into account.