™Your Policy Risk Impact Agent
48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-32-101 Purpose
0.3K chars
The purpose of this part is to encourage the use of alternative energy sources and the conservation of energy through incentive programs. The incentives are to be made available to the energy user on a basis that requires the energy user to take the initiative in obtaining a part…
Mont. Code Ann. § 15-32-102 Definitions
2.9K chars
As used in this part, the following definitions apply: (1) "Alternative energy system" means the generation system or equipment used to convert energy sources into usable sources using fuel cells that do not require hydrocarbon fuel, geothermal systems, low-emission wood or bioma…
Mont. Code Ann. § 15-32-103 Deduction For Energy-Conserving Investments
0.9K chars
(1) In addition to all other deductions from gross corporate income allowed in computing net income under chapter 31, part 1, a taxpayer may deduct a portion of the taxpayer's expenditure for a capital investment in a building for an energy conservation purpose, in accordance wit…
Mont. Code Ann. § 15-32-104 Limitations On Deduction And Credit
0.2K chars
Tax treatment under 15-32-103 is limited to persons and firms not primarily engaged in the provision of gas or electricity derived from fossil fuel extraction or conventional hydroelectric development.