Infrastructure User Fee Credit (Form IUFC)

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

Eligibility

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

Benefit

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

Year	Download
2023	Infrastructure User Fee Credit (Form IUFC)
2022	Infrastructure User Fee Credit (Form IUFC)
2021	Infrastructure User Fee Credit (Form IUFC)
2020	Infrastructure User Fee Credit (Form IUFC)
2019	Infrastructure User Fee Credit (Form IUFC)
2018	Infrastructure User Fee Credit (Form IUFC)
2018	Infrastructure User Fee Credit (Form IUFC)
2017	Infrastructure User Fee Credit (Form IUFC)
2016	Infrastructure User Fee Credit (Form IUFC)
2015	Infrastructure User Fee Credit (Form IUFC)