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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-32-601

Definitions

Official textleg.mt.gov

15-32-601 . Definitions. For the purposes of this part, unless otherwise required by the context, the following definitions apply:

# (1)

"Collect" means the collection and delivery of reclaimable materials to a recycling or reclaimable materials processing facility.

# (2)

"Postconsumer material" means a product or packaging material that has served its final intended use, that has been discarded by an individual, commercial enterprise, or other entity after having fulfilled its intended application or use, and that is usually thrown away and hauled to landfills. This term does not include wastes generated during production of an end product.

# (3)

"Process" includes but is not limited to the treatment of hazardous wastes as defined in 75-10-403 .

# (4)

# (a)

"Reclaimable material" means material that has useful physical or chemical properties after serving a specific purpose and that would normally be disposed of as solid waste, as defined in 75-10-203 , by a consumer, processor, or manufacturer.

# (b)

Except for claiming a tax credit as provided in 15-32-603 (1)(d), material may not be considered reclaimed by the consumer, processor, or manufacturer that generated the material.

# (5)

"Recycled material" means a substance that is produced from reclaimed material as provided in 15-32-609 .

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In this chapter (40 sections)
  1. 15-32-106 · Procedure For Obtaining Benefit Of Deduction
  2. 15-32-107 · Repealed
  3. 15-32-108 · Repealed
  4. 15-32-109 · Repealed
  5. 15-32-110 · Through 15-32-114 Reserved
  6. 15-32-115 · Repealed
  7. 15-32-201 · Repealed
  8. 15-32-202 · Repealed
  9. 15-32-203 · Repealed
  10. 15-32-301 · Purpose
  11. 15-32-302 · Definitions
  12. 15-32-303 · Deduction For Purchase Of Montana-Produced Organic Or…
  13. 15-32-401 · Repealed
  14. 15-32-402 · Repealed
  15. 15-32-403 · Repealed
  16. 15-32-404 · Repealed
  17. 15-32-405 · Repealed
  18. 15-32-406 · Repealed
  19. 15-32-407 · Repealed
  20. 15-32-501 · Repealed
  21. 15-32-502 · Repealed
  22. 15-32-503 · Repealed
  23. 15-32-504 · Repealed
  24. 15-32-505 · Repealed
  25. 15-32-506 · Repealed
  26. 15-32-507 · Repealed
  27. 15-32-508 · Repealed
  28. 15-32-509 · Repealed
  29. 15-32-510 · Repealed
  30. 15-32-601 · Definitions
  31. 15-32-602 · Amount And Duration Of Credit -- How Claimed
  32. 15-32-603 · Credit For Investment In Property Used To Collect Or…
  33. 15-32-604 · Limitation Of Credit
  34. 15-32-605 · Through 15-32-608 Reserved
  35. 15-32-609 · Recycled Material Qualifying For Deduction -- Purpose --…
  36. 15-32-610 · Deduction For Purchase Of Recycled Material
  37. 15-32-611 · Department To Make Rules
  38. 15-32-701 · Repealed
  39. 15-32-702 · Repealed
  40. 15-32-703 · Repealed
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