- (1) In order for a firm to qualify as a research and development firm, over 50% of the real and tangible personal property located in Montana and 50% of its Montana payroll must be directly related to research and development activities.
Authorizing statute(s): Sec. 15-31-501, MCA
Implementing statute(s): Sec. 15-1-101, MCA
History: NEW, 1987 MAR p. 1802, Eff. 10/16/87.