42.23.421 : DEDUCTION FOR INVESTMENT FOR ENERGY CONSERVATION - Administrative Rules of the State of Montana

42.23.421 DEDUCTION FOR INVESTMENT FOR ENERGY CONSERVATION

(1) A deduction is allowed for a portion of expenditures made for the purpose of conserving energy in buildings, both residential and nonresidential, used in the taxpayer's business.

(2) This deduction must be claimed on the form provided by the department. The complete form must be attached to the taxpayer's corporate income tax return for the year in which the deduction is claimed.

History: 15-31-501, MCA; IMP, 15-32-103, MCA; NEW, 1977 MAR p. 968, Eff. 11/26/77; AMD, 1995 MAR p. 2852, Eff. 12/22/95; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2016 MAR p. 2198, Eff. 11/26/16.

MAR Notices

Effective From

Effective To

History Notes

42-2-960

11/26/2016

Current

History: 15-31-501, MCA; IMP, 15-32-103, MCA; NEW, 1977 MAR p. 968, Eff. 11/26/77; AMD, 1995 MAR p. 2852, Eff. 12/22/95; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2016 MAR p. 2198, Eff. 11/26/16.

10/12/2001

11/26/2016

History: Sec. 15-31-501, MCA; IMP, Sec. 15-32-103, MCA; NEW, 1977 MAR p. 968, Eff. 11/26/77; AMD, 1995 MAR p. 2852, Eff. 12/22/95; AMD, 2001 MAR p. 2046, Eff. 10/12/01.