Montana Statutes
§ 15-32-102 — Definitions
Montana·Title 15 TAXATION·Ch. 32 ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES·Part 1 Investment in Energy Conservation or Alternative Energy
15-32-102 . Definitions. As used in this part, the following definitions apply:
(1)"Alternative energy system" means the generation system or equipment used to convert energy sources into usable sources using fuel cells that do not require hydrocarbon fuel, geothermal systems, low-emission wood or biomass, wind, photovoltaics, geothermal, small hydropower plants under 1 megawatt, and other recognized nonfossil forms of energy generation.
(2)"Building" means:
(a)a single or multiple dwelling, including a mobile home or manufactured home; or
(b)a building used for commercial, industrial, or agricultural purposes that is enclosed with walls and a roof.
(3)"Capital investment" means any material or equipment purchased and installed in a building or land with or without improvements.
(4)"
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Related
§ 60.533
40 C.F.R. § 60.533
Legislative History
En. 84-7402 by Sec. 2, Ch. 548, L. 1975; R.C.M. 1947, 84-7402; amd. Sec. 1, Ch. 652, L. 1979; amd. Sec. 1, Ch. 513, L. 1985; amd. Sec. 16, Ch. 83, L. 1989; amd. Sec. 2, Ch. 467, L. 1991; amd. Sec. 1, Ch. 646, L. 1991; amd. Sec. 41, Ch. 418, L. 1995; amd. Sec. 74, Ch. 42, L. 1997; amd. Sec. 20, Ch. 200, L. 1997; amd. Sec. 9, Ch. 591, L. 2001; amd. Sec. 1, Ch. 155, L. 2003; amd. Sec. 1, Ch. 334, L. 2009.
Nearby Sections
15
§ 15-32-101
Purpose§ 15-32-102
Definitions§ 15-32-103
Deduction For Energy-Conserving Investments§ 15-32-104
Limitations On Deduction And Credit§ 15-32-105
Application To New Construction -- Rules§ 15-32-106
Procedure For Obtaining Benefit Of Deduction§ 15-32-107
Repealed§ 15-32-108
Repealed§ 15-32-109
Repealed§ 15-32-110
Through 15-32-114 Reserved§ 15-32-115
Repealed§ 15-32-201
Repealed§ 15-32-202
Repealed§ 15-32-203
Repealed§ 15-32-301
Purpose