ARM 42.4.4109. WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED WITHIN EXTERIOR BOUNDARIES OF A MONTANA INDIAN RESERVATION - TRIBAL EMPLOYMENT AGREEMENT

(1) To qualify for the 15-year carry-forward provision, a copy of the signed agreement with the tribal government of the reservation must be attached to the applicable tax return filed for the first taxable period for which the credit is reported. (2) The signed agreement must include the details of the: (a) training and employment of tribal members in the construction; (b) tribal members involvement in the operation; and (c) maintenance of the commercial system.