(1) In determining the amount of credit, the total amount of wages paid new employees producing the new product or products shall be computed for the year in which the credit is claimed.

(2) A taxpayer's taxable year may be used in place of the 12-month period mandated by 15-31-125 , MCA, as amended, for determination of the credit. In cases where results from computation of differing periods of time are found to yield differing results, the lesser figure shall be accepted by the department.