HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.4.4105 Prev     Up     Next    
Rule Title: ALTERNATE RENEWABLE ENERGY GENERATION FACILITIES PROPERTY TAX EXEMPTION - LESS THAN ONE MEGAWATT
Add to My Favorites
Add to Favorites
Department: REVENUE
Chapter: TAX CREDITS
Subchapter: Alternative Energy Production - Income and Property Tax Incentives for Individuals and Corporations
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.4.4105    ALTERNATE RENEWABLE ENERGY GENERATION FACILITIES PROPERTY TAX EXEMPTION - LESS THAN ONE MEGAWATT

(1) For machinery and equipment to qualify for the alternative renewable energy generation facilities exemption, the facility must be powered by an alternative renewable energy source as defined in 90-4-102, MCA, and be less than one megawatt.

(2) To obtain the alternative renewable energy generation facilities tax exemption for machinery and equipment that has a nameplate capacity of less than one megawatt, the property owner of record or the property owner's agent must submit an application to the Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805, on or before March 31 of the year which an exemption is sought.

History: 15-1-201, 15-1-217, MCA; IMP, 15-6-225, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/04; AMD and TRANS, from 42.4.111, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2010 MAR p. 1407, Eff. 6/11/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-827 6/11/2010 Current History: 15-1-201, 15-1-217, MCA; IMP, 15-6-225, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/04; AMD and TRANS, from 42.4.111, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2010 MAR p. 1407, Eff. 6/11/10.
8/20/2004 6/11/2010 History: 15-1-201, 15-1-217, MCA; IMP, 15-6-225, 15-31-501, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/02; AMD and TRANS, from ARM 42.4.111, 2004 MAR p. 1965, Eff. 8/20/04.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security