Current through Register Vol. 23, December 6, 2024
Rule 42.29.109 - RESEARCH AND DEVELOPMENT ELIGIBILITY FOR CREDITS(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.
Mont. Admin. r. 42.29.109
NEW, 1999 MAR p. 2927, Eff. 12/17/99.
Sec. 69-8-413, MCA; IMP, Sec. 69-8-402 and 69-8-414, MCA;