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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-32-106

Procedure For Obtaining Benefit Of Deduction

Official textleg.mt.gov

15-32-106 . Procedure for obtaining benefit of deduction. The department of revenue shall approve a deduction under 15-32-103 that demonstrably promotes energy conservation or uses a recognized nonfossil form of energy generation. The department of revenue may refer a deduction involving energy generation to the department of environmental quality for its advice, and the department of environmental quality shall respond within 60 days. The department of revenue may refer a deduction involving energy conservation to the department of labor and industry for its advice, and the department of labor and industry shall respond within 60 days. The department of revenue may deny a deduction that it finds to be impractical or ineffective.

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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  7. 15-32-107 · Repealed
  8. 15-32-108 · Repealed
  9. 15-32-109 · Repealed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  11. 15-32-115 · Repealed
  12. 15-32-201 · Repealed
  13. 15-32-202 · Repealed
  14. 15-32-203 · Repealed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  18. 15-32-401 · Repealed
  19. 15-32-402 · Repealed
  20. 15-32-403 · Repealed
  21. 15-32-404 · Repealed
  22. 15-32-405 · Repealed
  23. 15-32-406 · Repealed
  24. 15-32-407 · Repealed
  25. 15-32-501 · Repealed
  26. 15-32-502 · Repealed
  27. 15-32-503 · Repealed
  28. 15-32-504 · Repealed
  29. 15-32-505 · Repealed
  30. 15-32-506 · Repealed
  31. 15-32-507 · Repealed
  32. 15-32-508 · Repealed
  33. 15-32-509 · Repealed
  34. 15-32-510 · Repealed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 --…
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