ARM 42.4.3203. INFORMATION REQUIRED OF A MULTISTATE BUSINESS CLAIMING A CREDIT FOR INCREASING RESEARCH ACTIVITIES

(1) A taxpayer claiming a credit for increasing research activities who has income from business activity that is taxable both within and outside of this state shall submit a by-state breakdown of: (a) gross sales less returns and allowances that conform to the requirements of 15-31-311 , MCA; (b) qualified research expenses as defined in 15-31-150 , MCA; (c) supplies as defined in 15-31-150 , MCA; and (d) wages as defined in 15-31-150 , MCA.