Montana Statutes
§ 15-32-104 — Limitations On Deduction And Credit
Montana·Title 15 TAXATION·Ch. 32 ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES·Part 1 Investment in Energy Conservation or Alternative Energy
15-32-104 . Limitations on deduction and credit. Tax treatment under 15-32-103 is limited to persons and firms not primarily engaged in the provision of gas or electricity derived from fossil fuel extraction or conventional hydroelectric development.
Free access — add to your briefcase to read the full text and ask questions with AI
Montana § 15-32-104 (Limitations On Deduction And Credit) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. 84-7406 by Sec. 6, Ch. 548, L. 1975; R.C.M. 1947, 84-7406; amd. Sec. 6, Ch. 480, L. 1981; amd. Sec. 2, Ch. 524, L. 2003; amd. Sec. 31, Ch. 503, L. 2021.
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Repealed§ 15-32-108
Repealed§ 15-32-109
Repealed§ 15-32-110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Repealed§ 15-32-201
Repealed§ 15-32-202
Repealed§ 15-32-203
Repealed§ 15-32-301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