Montana Statutes
§ 15-32-302 — Definitions
Montana·Title 15 TAXATION·Ch. 32 ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES·Part 3 Tax Deduction for Purchasing Montana-Produced Organic Fertilizer and Inorganic Fertilizer Produced as Byproduct
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Montana § 15-32-302 (Definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. Sec. 2, Ch. 533, L. 1981; amd. Sec. 3, Ch. 218, L. 1997.
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Repealed§ 15-32-108
Repealed§ 15-32-109
Repealed§ 15-32-110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Repealed§ 15-32-201
Repealed§ 15-32-202
Repealed§ 15-32-203
Repealed§ 15-32-301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