Rule 8.104.215 - PROVISION OF TAX CREDITS(1) As required by 90-6-309, MCA, each year after the start of production, the local government unit must provide for tax crediting as specified in the approved impact plan. A tax credit must be made from the local government fund that corresponds to the service for which the tax prepayment was made. A tax credit may not have the effect of shifting the impact cost over time to the non-developer local taxpayer. The credit may not exceed the tax obligation of the developer for that year. Tax crediting is limited to the productive life of the mine.Mont. Admin. r. 8.104.215
NEW, 1994 MAR p. 2718, Eff. 10/14/94.Sec. 90-6-305, MCA; IMP, Sec. 90-6-309, MCA;