Rule 42.4.3002 - WHO MAY CLAIM THE INFRASTRUCTURE USER FEE CREDIT(1) A claimant 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 Board of Investments. The Montana Board of Investments will determine if such loan qualifies for this credit.(2) A claimant claiming the credit must follow both of the following criteria:(a) the claimant must meet the provisions set forth in 17-6-309, MCA; and(b) the claimant must pay the infrastructure user fee.Mont. Admin. r. 42.4.3002
NEW, 1996 MAR p. 1178, Eff. 4/26/96; AMD, 2000 MAR p. 1346, Eff. 5/26/00; TRANS, from ARM 42.23.504, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2024 MAR p. 2162, Eff. 9/7/2024AUTH: 15-1-201, MCA; IMP: 17-6-309, 17-6-316, MCA