IUFC Infrastructure User Fee Credit (2020)


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


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


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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