REVENUE
42.4 - tax credits
42.4.101
determination of appropriate systems
42.4.102
income tax credit for nonfossil energy generation system
42.4.103
property tax exemption for nonfossil energy system
42.4.104
energy generating systems
42.4.105
standard components and passive solar systems
42.4.106
other energy generating systems
42.4.107
electrical generation and transmission facility – qualification and publication
42.4.108
electrical generation and transmission facility – reporting
42.4.109
electrical generation and transmission facility – verification
42.4.110
definitions
42.4.111
alternate renewable energy generation facilities exemption - less than one megawatt
42.4.112
appeal rights
42.4.113
commercial use for income tax
42.4.114
property tax exemption - noncommercial electrical generation machinery and equipment
42.4.115
wind energy tax credits for generation facilities located in exterior boundaries of a montana indian reservation - tribal employment agreement
42.4.116
wind energy tax credits for generation facilities located on school trust land
42.4.117
deductibility of impact fee for local government and school districts
42.4.118
multiple investors claiming the alternative energy system
42.4.119
records required - audit
42.4.120
request for information
42.4.121
individual energy-related tax benefits
42.4.130
deduction or credit for investment for energy conservation
42.4.131
determination of capital investment for energy conservation
42.4.201
definitions
42.4.202
individual income tax credit for energy conserving expenditures
42.4.203
credit for energy conservation investment
42.4.204
capital investments for qualifying energy conservation credit
42.4.205
tax year for claiming the energy conservation credit and multiple units or investors
42.4.206
new construction standards
42.4.207
record retention requirements
42.4.208
annual update of capital investments qualifying for the energy conservation credit
42.4.209
standards and ratings
42.4.301
definitions
42.4.302
computation of elderly homeowner/renter tax credit
42.4.303
claiming an elderly homeowner/renter tax credit
42.4.401
definitions
42.4.402
credit for income taxes paid to another state or country
42.4.403
computation of credit for tax paid to another state or country
42.4.404
deductions not allowed when credit claimed
42.4.501
definitions
42.4.502
capital gain credit
42.4.601
definitions
42.4.602
rural physician's credit -- qualifications -- limitations
42.4.603
rural physician's credit - repayment
42.4.702
qualifying for the property tax credit under 15-30-2336, mca
42.4.703
calculation of the refundable individual income tax credit under 15-30-2336, mca
42.4.801
definitions
42.4.802
qualified education provider
42.4.803
school district and student scholarship organization (sso) requirements and preapproval process
42.4.804
credit limitations and claims
42.4.1202
application of credits against corporate income tax liability
42.4.1601
definitions
42.4.1602
credit for new or expanding corporations
42.4.1603
period of eligibility
42.4.1604
manufacturing
42.4.1605
new corporation
42.4.1606
expanding corporation
42.4.1607
compliance with certain statutes required
42.4.1608
submission of employee lists
42.4.1609
determination of new jobs
42.4.1610
determination of wages
42.4.1611
availability of tax credit
42.4.1612
when credit may be claimed
42.4.1702
credit for emergency lodging
42.4.2202
employer apprenticeship tax credit
42.4.2301
definitions
42.4.2302
claiming the unlocking public lands tax credit
42.4.2303
allocation of credit for access through land with multiple owners and land owned by pass-through entities
42.4.2402
insure montana refundable credit
42.4.2403
reduction of deductions allowed for insurance claims
42.4.2404
coordination with other health insurance credits
42.4.2501
definitions
42.4.2502
carryover and recapture of oilseed crush facility tax credit
42.4.2503
carryover and recapture of biodiesel or biolubricant production facility tax credit
42.4.2504
carryover and recapture of biodiesel blending and storage tax credit
42.4.2601
definitions
42.4.2602
additional deduction for purchase of recycled material
42.4.2604
credit for investments in depreciable equipment or machinery to collect, process, or manufacture a product from reclaimed material, or process soils contaminated by hazardous wastes
42.4.2605
period covered for the reclamation and recycling credit
42.4.2701
definitions
42.4.2703
eligibility requirements to hold a qualified endowment
42.4.2704
tax credit and deduction limitations
42.4.2705
creating a permanent irrevocable fund
42.4.2706
reporting requirements
42.4.2707
qualified endowment credit for corporations
42.4.2708
determining present value for the endowment credit
42.4.2801
definitions
42.4.2802
health insurance for uninsured montanans credit
42.4.2803
determining number of employees
42.4.2902
computation of the tax credit for the preservation of historic properties
42.4.2903
computation of tax credit for preservation of historic property for married taxpayers
42.4.2904
ownership of historic property
42.4.2905
claiming the historic preservation credit
42.4.3002
who may claim the infrastructure user fee credit
42.4.3003
claiming the infrastructure user fee credit
42.4.3004
recapture of the infrastructure user fee credit
42.4.3102
credit for contractor's gross receipts tax - individual income tax
42.4.3103
credit for contractor's gross receipts tax - corporation income tax
42.4.3202
credit for increasing research activities
42.4.3203
information required of a multistate business claiming a credit for increasing research activities
42.4.3301
definitions
42.4.3302
state certification
42.4.3303
submission of costs and application for tax credit
42.4.3304
certification for employment production tax credit
42.4.3305
qualified expenditures
42.4.3306
penalty and interest
42.4.3401
definitions
42.4.3402
media production tax credits - determination of credit base
42.4.3403
required income tax withholding on compensation paid to a loan-out company
42.4.3406
base investment requirement; election to combine nonqualifying productions
42.4.3407
tax credit for postproduction wages – credit base
42.4.3408
credit year
42.4.3411
media production tax credit application
42.4.3412
postproduction tax credit application
42.4.3413
certified public accountant verification report
42.4.3414
overall calendar year limitation
42.4.3417
validation of tax credit - appeal rights
42.4.3418
claim of tax credits on an income tax return
42.4.3419
carryover period
42.4.3420
transfer of production tax credit
42.4.4101
alternative energy production credit definitions
42.4.4102
electrical generation and transmission facility – qualification and publication
42.4.4103
electrical generation and transmission facility – reporting
42.4.4104
electrical generation and transmission facility – verification
42.4.4105
alternate renewable energy generation facilities property tax exemption - less than one megawatt
42.4.4106
appeal rights
42.4.4107
commercial use and other requirements for commercial and net metering systems eligible for the income tax credit
42.4.4108
property tax exemption - noncommercial electrical generation machinery and equipment
42.4.4109
alternative energy income tax credits for generation facilities located within exterior boundaries of a montana indian reservation - tribal employment agreement
42.4.4110
wind energy tax credits for generation facilities located on school trust land
42.4.4111
deductibility of impact fee for local government and school districts
42.4.4112
records required - audit
42.4.4113
request for information
42.4.4114
energy production or development - property tax abatement eligibility for new investment in the conversion, transport, manufacture, research, and development of renewable energy, clean coal energy, and carbon dioxide equipment and facilities
42.4.4115
property tax exemption for land adjacent to transmission line right-of-way or easement