IUFC Infrastructure User Fee Credit (2018)

Description

You may use this form to claim the infrastructure user fee credit.

Eligibility

A business using infrastructure improvements financed through Board of Investment grants to a local government. The local government may charge a fee for using the infrastructure.

Qualifying Expenditures

The fee charged by a local government

Benefit

The total credit may not exceed the amount of the loan.

Carry Over

The credit may be carried back three years then carried forward seven.

Related Laws

17-6-309, MCA

17-6-316, MCA

ARM 42.4.30

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