Montana Code Annotated
Title 15. Taxation
Chapter 32. Energy-Related and Ecological Tax Incentives

Part 1. Investment in Energy Conservation or Alternative Energy

15-32-101. Purpose - 15-32-101. Purpose. The purpose of this part is to encourage...

15-32-102. Definitions - 15-32-102. Definitions. As used in this part, the following definitions...

15-32-103. Deduction for energy-conserving investments - 15-32-103. Deduction for energy-conserving investments. (1) In addition to all...

15-32-104. Limitations on deduction and credit - 15-32-104. Limitations on deduction and credit. Tax treatment under 15-32-103...

15-32-105. Application to new construction -- rules - 15-32-105. Application to new construction -- rules. (1) It is...

15-32-106. Procedure for obtaining benefit of deduction - 15-32-106. Procedure for obtaining benefit of deduction. The department of...

15-32-107. Repealed - 15-32-107. Repealed. Sec. 3, Ch. 11, L. 2021. History: En....

15-32-108. Repealed - 15-32-108. Repealed. Sec. 80, Ch. 130, L. 2005. History: En....

15-32-109. Repealed - 15-32-109. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-110. through 15-32-114 reserved - 15-32-110 through 15-32-114 reserved.

15-32-115. Repealed - 15-32-115. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

Part 2. Tax Credit for Installing Alternative Energy System (Repealed)

15-32-201. Repealed - 15-32-201. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-202. Repealed - 15-32-202. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-203. Repealed - 15-32-203. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

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

15-32-301. Purpose - 15-32-301. Purpose. The purpose of this part is to promote...

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

15-32-303. Deduction for purchase of Montana-produced organic or inorganic fertilizer - 15-32-303. Deduction for purchase of Montana-produced organic or inorganic fertilizer....

Part 4. Alternative Energy Generation (Repealed)

15-32-401. Repealed - 15-32-401. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-402. Repealed - 15-32-402. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-403. Repealed - 15-32-403. Repealed. Secs. 4, 5(2), Ch. 609, L. 2003. History:...

15-32-404. Repealed - 15-32-404. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-405. Repealed - 15-32-405. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-406. Repealed - 15-32-406. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-407. Repealed - 15-32-407. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

Part 5. Mineral and Coal Exploration Incentives (Repealed)

15-32-501. Repealed - 15-32-501. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-502. Repealed - 15-32-502. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-503. Repealed - 15-32-503. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-504. Repealed - 15-32-504. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-505. Repealed - 15-32-505. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-506. Repealed - 15-32-506. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-507. Repealed - 15-32-507. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-508. Repealed - 15-32-508. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-509. Repealed - 15-32-509. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-510. Repealed - 15-32-510. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

Part 6. Recycling of Material

15-32-601. Definitions - 15-32-601. Definitions. For the purposes of this part, unless otherwise...

15-32-602. Amount and duration of credit -- how claimed - 15-32-602. Amount and duration of credit -- how claimed. (1)...

15-32-603. Credit for investment in property used to collect or process reclaimable material or to manufacture a product from reclaimed material - 15-32-603. Credit for investment in property used to collect or...

15-32-604. Limitation of credit - 15-32-604. Limitation of credit. Notwithstanding the provisions of 15-32-602 and...

15-32-605. through 15-32-608 reserved - 15-32-605 through 15-32-608 reserved.

15-32-609. Recycled material qualifying for deduction -- purpose -- rulemaking - 15-32-609. Recycled material qualifying for deduction -- purpose -- rulemaking....

15-32-610. Deduction for purchase of recycled material - 15-32-610. (Temporary) Deduction for purchase of recycled material. In addition...

15-32-611. Department to make rules - 15-32-611. Department to make rules. The department of revenue shall...

Part 7. Biodiesel Production (Repealed)

15-32-701. Repealed - 15-32-701. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-702. Repealed - 15-32-702. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-32-703. Repealed - 15-32-703. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

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Montana Code Annotated Title 15. Taxation Chapter 32. Energy-Related and Ecological Tax Incentives

Montana Code Annotated
Title 15. Taxation
Chapter 32. Energy-Related and Ecological Tax Incentives