ARM 42.31.2104. CONTRACTOR'S RETURN REQUIRED FOR PUBLIC WORKS PROJECTS

(1) Public works contracts performed during the calendar year showing the one percent tax credit withheld during the current tax year must be filed with the department. For purposes of this filing, the department will accept the following, as applicable: (a) Schedule C attached to the individual income tax return; (b) Schedule C attached to the corporation license tax return; and (c) personal property refund request Form CGR-3 and, if necessary, additional supporting documentation.