1. MCA Contents
  2. TITLE 15
  3. CHAPTER 32
  4. Part 3
  5. 15-32-302 Definitions

TITLE 15. TAXATION

CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES

Part 3. Tax Deduction for Purchasing Montana-Produced Organic Fertilizer and Inorganic Fertilizer Produced as Byproduct

Definitions

15-32-302. Definitions. As used in this part, the following definitions apply:

(1) "Inorganic fertilizer produced as a byproduct" means enriched mine tailings, kiln dust, and reject rock that have been processed for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101.

(2) "Organic fertilizer" means raw organic matter that has been processed and aged for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101.

(3) "Raw organic matter" means unprocessed plant or animal waste products.

History: En. Sec. 2, Ch. 533, L. 1981; amd. Sec. 3, Ch. 218, L. 1997.