Montana Statutes
§ 15-32-610 — Deduction For Purchase Of Recycled Material
Montana·Title 15 TAXATION·Ch. 32 ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES·Part 6 Recycling of Material
15-32-610 . Deduction for purchase of recycled material. In addition to all other deductions from Montana taxable income allowed in computing taxable income under Title 15, chapter 30, or from gross corporate income allowed in computing net income under Title 15, chapter 31, part 1, a taxpayer may deduct an additional amount equal to 10% of the taxpayer's expenditures for the purchase of recycled material that was otherwise deductible by the taxpayer as business-related expense in Montana.
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Legislative History
En. Sec. 5, Ch. 712, L. 1991; amd. Sec. 4, Ch. 568, L. 1993; amd. Sec. 33, 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Repealed§ 15-32-108
Repealed§ 15-32-109
Repealed§ 15-32-110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Repealed§ 15-32-201
Repealed§ 15-32-202
Repealed§ 15-32-203
Repealed§ 15-32-301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