15-30-2371. (Temporary) Credit for physician practicing in rural area -- limitations -- repayment. (1) Except as provided in subsection (2), the rural physician tax credit authorized in 15-30-2370 is to be deducted from the taxpayer's income tax liability, beginning in the taxable year in which the physician commences practice in a rural area and for the next 3 successive years.
     (2) (a) A rural physician tax credit may not be claimed as a carryback or carryforward and may not be refunded if there is no tax liability.
     (b) A rural physician tax credit may not be used for any taxable year in which the physician ceases to practice or does not practice in the rural area.
     (3) If a physician ceases to practice in the rural area within 4 years following the taxable year in which the credit is allowed, the physician shall repay to the state the amount of the credit claimed for that taxable year. (Repealed effective December 31, 2010--secs. 6, 8(4), Ch. 361, L. 2007.)

     History: En. Sec. 3, Ch. 771, L. 1991; Sec. 15-30-190, MCA 2007; redes. 15-30-2371 by Sec. 1, Ch. 147, L. 2009.