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42.4.4111    DEDUCTIBILITY OF IMPACT FEE FOR LOCAL GOVERNMENT AND SCHOOL DISTRICTS

(1) The impact fee for local government and school districts as required in 15-24-3005 , MCA, is an allowable deduction from taxable income.

History: 15-30-305, 15-31-501, MCA; IMP, 15-24-3005, 15-30-111, 15-30-121, 15-31-501, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/02; AMD and TRANS, from ARM 42.4.117, 2004 MAR p. 1965, Eff. 8/20/04.
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