- (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.
Authorizing statute(s): Sec. 69-8-413, MCA
Implementing statute(s): Sec. 69-8-402 and 69-8-414, MCA
History: NEW, 1999 MAR p. 2927, Eff. 12/17/99.