ARM 42.4.3002. WHO MAY CLAIM THE INFRASTRUCTURE USER FEE CREDIT

(1) A taxpayer may claim a credit for the infrastructure user fee paid to a local government for an "infrastructure loan." The "infrastructure loan," as defined under ARM 8.97.1301, is a loan to the local government from the Montana department of commerce. The Montana department of commerce will determine if such loan qualifies for this credit. (2) A taxpayer claiming the credit must follow both of the following criteria: (a) the taxpayer must meet the provisions set forth in 17-6-309 , MCA; and (b) the taxpayer must pay the infrastructure user fee.