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Rule: 42.23.421 Prev     Up     Next    
Rule Title: DEDUCTION FOR INVESTMENT FOR ENERGY CONSERVATION
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATION LICENSE TAX - GENERAL
Subchapter: Deductions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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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 the form provided by the department. The complete form must be attached to the taxpayer's corporation license tax return for the year in which the deduction is claimed.

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.


 

 
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