Montana Statutes
§ 15-32-106 — Procedure For Obtaining Benefit Of Deduction
Montana·Title 15 TAXATION·Ch. 32 ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES·Part 1 Investment in Energy Conservation or Alternative Energy
15-32-106 . Procedure for obtaining benefit of deduction. The department of revenue shall approve a deduction under 15-32-103 that demonstrably promotes energy conservation or uses a recognized nonfossil form of energy generation. The department of revenue may refer a deduction involving energy generation to the department of environmental quality for its advice, and the department of environmental quality shall respond within 60 days. The department of revenue may refer a deduction involving energy conservation to the department of labor and industry for its advice, and the department of labor and industry shall respond within 60 days. The department of revenue may deny a deduction that it finds to be impractical or ineffective.
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Legislative History
En. 84-7404 by Sec. 4, Ch. 548, L. 1975; R.C.M. 1947, 84-7404; amd. Sec. 8, Ch. 480, L. 1981; amd. Sec. 2, Ch. 133, L. 1989; amd. Sec. 42, Ch. 418, L. 1995; amd. Sec. 1, Ch. 338, L. 2003; amd. Sec. 32, 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Repealed§ 15-32-108
Repealed§ 15-32-109
Repealed§ 15-32-110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Repealed§ 15-32-201
Repealed§ 15-32-202
Repealed§ 15-32-203
Repealed§ 15-32-301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