(1) A complete application shall include: 

(a) all information needed to determine the number of full-time employees (FTEs) employed by the company in Montana in 2021, including number employed and hours worked;

(b) all statewide employees of the employer who have been hired during the last calendar year, along with identifying information;

(c) dates of hire of each employee listed;

(d) benefits provided to each employee listed;

(e) Montana-source wages paid to each employee listed during the tax year; and

(f) date of hire and date of separation if no longer employed for each employee listed.

(2)  An employer shall submit a brief statement as to how the job growth is associated with a project in the state that encourages, promotes, and stimulates economic development in the sectors of construction, natural resources, mining, agriculture, forestry, manufacturing, transportation, utilities, as defined in the North American Industry Classification System (2017), or outdoor recreation, as defined by the Bureau of Economic Analysis.  This description must include the location of the project.

(3) Employers must provide identifying information for any predecessors or business transfers as defined in 39-11-404, MCA, that have affected the company since 2021.

(4)  The department may request any additional information necessary to determine whether an employer is eligible to receive the credit, including data needed for auditing purposes.

(5) If the employer did not pay any Montana-source wages in 2021, it must submit all information required by (1) through (4) on the date the employer began paying Montana-source wages.