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Rule Title: DEFINITIONS
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Department: REVENUE
Chapter: TAX CREDITS
Subchapter: Individual and Corporation - Unlocking Public Lands Tax Credit
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.4.2301    DEFINITIONS

The following definitions apply to terms used in this subchapter:

(1) "Agreement" means the contract for participation entered into between the Montana Department of Fish, Wildlife and Parks (FWP) and the landowner(s) for purposes of guaranteeing access to public land under the unlocking public lands program.

(2) "Tax certification number" means the number issued by FWP certifying that the landowner is providing qualified access to public land under the unlocking public lands program provided for in 87-1-294, MCA.

 

History: 15-1-201, MCA; IMP, 15-30-2380, 87-1-294, MCA; NEW, 2014 MAR p. 2659, Eff. 10/24/14; AMD, 2017 MAR p. 2095, Eff. 11/10/17.


 

 
MAR Notices Effective From Effective To History Notes
42-2-981 11/10/2017 Current History: 15-1-201, MCA; IMP, 15-30-2380, 87-1-294, MCA; NEW, 2014 MAR p. 2659, Eff. 10/24/14; AMD, 2017 MAR p. 2095, Eff. 11/10/17.
42-2-916 10/24/2014 11/10/2017 History: 15-1-201, MCA; IMP, 15-30-2380, 87-1-294, MCA; NEW, 2014 MAR p. 2659, Eff. 10/24/14.
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