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| Rule: 42.19.1103 | Prev Up Next | |
| Rule Title: TREATMENT OF ETHANOL MANUFACTURING FACILITIES | ||
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| Department: | REVENUE, DEPARTMENT OF | |
| Chapter: | GENERAL PROPERTY TAX PROVISIONS | |
| Subchapter: | Energy Related Tax Incentives | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.19.1103 TREATMENT OF ETHANOL MANUFACTURING FACILITIES (1) Ethanol manufacturing facilities' manufacturing machinery, fixtures, equipment, and tolls used for the production of fuel grade ethanol from grain during the course of the construction and for ten years after initial production of fuel grade ethanol are exempt from property taxation. (2) Initial production is defined as the commencement of operations, which is defined in ARM 42.19.1212. History: 15-1-201, MCA; IMP, 15-6-138, 15-6-220, MCA; NEW, 2002 MAR p. 811, Eff. 3/15/02; AMD, 2006 MAR p. 3102, Eff. 12/22/06. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 12/22/2006 | Current | History: 15-1-201, MCA; IMP, 15-6-138, 15-6-220, MCA; NEW, 2002 MAR p. 811, Eff. 3/15/02; AMD, 2006 MAR p. 3102, Eff. 12/22/06. |
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