CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES
- Part 1. Investment in Energy Conservation or Alternative Energy
- 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 or credit.
- 15-32-107. Loans by utilities and financial institutions -- tax credit for interest differential for loans made prior to July 1, 1995.
- 15-32-108. Repealed.
- 15-32-109. Credit for energy-conserving expenditures.
- 15-32-110. through reserved.
- 15-32-115. Credit for geothermal system -- to whom available -- eligible costs -- limitations.
- Part 2. Tax Credit for Installing Alternative Energy System
- Part 3. Tax Deduction for Purchasing Montana-Produced Organic Fertilizer and Inorganic Fertilizer Produced as Byproduct
- Part 4. Alternative Energy Generation
- 15-32-401. Purpose and statement of policy.
- 15-32-402. Commercial or net metering system investment credit -- alternative energy systems.
- 15-32-403. Repealed.
- 15-32-404. Carryover of credit.
- 15-32-405. Exclusion from other tax incentives.
- 15-32-406. Separation of credit portion.
- 15-32-407. Rules authorized.
- Part 5. Mineral and Coal Exploration Incentives
- 15-32-501. Purpose and statement of policy.
- 15-32-502. Definitions.
- 15-32-503. Exploration incentive credit.
- 15-32-504. Procedure for requesting and certifying credit.
- 15-32-505. Application of credit.
- 15-32-506. Credit carryover.
- 15-32-507. Credit limitation.
- 15-32-508. Credit assignment.
- 15-32-509. Record of credit use.
- 15-32-510. Deduction for donation of exploration information.
- Part 6. Recycling of Material
- 15-32-601. Definitions.
- 15-32-602. Amount and duration of credit -- how claimed.
- 15-32-603. Credit for investment in property used to collect or process reclaimable material or to manufacture a product from reclaimed material.
- 15-32-604. Limitation of credit.
- 15-32-605. through reserved.
- 15-32-609. Recycled material qualifying for deduction -- purpose -- rulemaking.
- 15-32-610. Deduction for purchase of recycled material.
- 15-32-611. Department to make rules.
- Part 7. Biodiesel Production