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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-32-105

Application To New Construction -- Rules

Official textleg.mt.gov

15-32-105 . Application to new construction -- rules.

# (1)

It is the intent of the legislature that no deduction or credit under this part be allowed for capital investment for an energy conservation practice in the new construction of a building if that capital investment would have been made under established standards of new construction. The department of revenue shall adopt rules to implement this legislative intent. Such rules shall be based on the best currently available methods of analysis, including those of the national bureau of standards, the department of housing and urban development, and other federal agencies and professional societies and materials developed by the department. Provisions shall be made for an annual updating of rules and standards as required.

# (2)

The department may adopt rules to define standard components of conventional buildings and to establish other necessary elements of the definition of passive solar system consistent with the intent of 15-32-102 .

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In this chapter (40 sections)
  1. 15-32-101 · Purpose
  2. 15-32-102 · Definitions
  3. 15-32-103 · Deduction For Energy-Conserving Investments
  4. 15-32-104 · Limitations On Deduction And Credit
  5. 15-32-105 · Application To New Construction -- Rules
  6. 15-32-106 · Procedure For Obtaining Benefit Of Deduction
  7. 15-32-107 · Repealed
  8. 15-32-108 · Repealed
  9. 15-32-109 · Repealed
  10. 15-32-110 · Through 15-32-114 Reserved
  11. 15-32-115 · Repealed
  12. 15-32-201 · Repealed
  13. 15-32-202 · Repealed
  14. 15-32-203 · Repealed
  15. 15-32-301 · Purpose
  16. 15-32-302 · Definitions
  17. 15-32-303 · Deduction For Purchase Of Montana-Produced Organic Or…
  18. 15-32-401 · Repealed
  19. 15-32-402 · Repealed
  20. 15-32-403 · Repealed
  21. 15-32-404 · Repealed
  22. 15-32-405 · Repealed
  23. 15-32-406 · Repealed
  24. 15-32-407 · Repealed
  25. 15-32-501 · Repealed
  26. 15-32-502 · Repealed
  27. 15-32-503 · Repealed
  28. 15-32-504 · Repealed
  29. 15-32-505 · Repealed
  30. 15-32-506 · Repealed
  31. 15-32-507 · Repealed
  32. 15-32-508 · Repealed
  33. 15-32-509 · Repealed
  34. 15-32-510 · Repealed
  35. 15-32-601 · Definitions
  36. 15-32-602 · Amount And Duration Of Credit -- How Claimed
  37. 15-32-603 · Credit For Investment In Property Used To Collect Or…
  38. 15-32-604 · Limitation Of Credit
  39. 15-32-605 · Through 15-32-608 Reserved
  40. 15-32-609 · Recycled Material Qualifying For Deduction -- Purpose --…
Full table of contents →