Montana § 15-32-302 Definitions

Montana Statutes

§ 15-32-302 — Definitions

Montana § 15-32-302

Title 15TAXATION

Ch. 32ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES

Part 3Tax Deduction for Purchasing Montana-Produced Organic Fertilizer and Inorganic Fertilizer Produced as Byproduct

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Bluebook

Mont. Code Ann. § 15-32-302 (2026).

Text

15-32-302 . Definitions. As used in this part, the following definitions apply:

(1)"Inorganic fertilizer produced as a byproduct" means enriched mine tailings, kiln dust, and reject rock that have been processed for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101 .

(2)"Organic fertilizer" means raw organic matter that has been processed and aged for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101 .

(3)"Raw organic matter" means unprocessed plant or animal waste products.

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15-32-302 . Definitions. As used in this part, the following definitions apply:
(1) "Inorganic fertilizer produced as a byproduct" means enriched mine tailings, kiln dust, and reject rock that have been processed for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101 .
(2) "Organic fertilizer" means raw organic matter that has been processed and aged for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101 .
(3) "Raw organic matter" means unprocessed plant or animal waste products.