1. MCA Contents
  2. TITLE 15
  3. CHAPTER 32
  4. Part 5
  5. 15-32-506 Credit carryover

TITLE 15. TAXATION

CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES

Part 5. Mineral and Coal Exploration Incentives

Credit Carryover

15-32-506. Credit carryover. Except as its application is limited by 15-32-505 and 15-32-507, a portion of a credit that is not applied under 15-32-505 during a tax year may be carried forward to and applied during a subsequent tax year.

History: En. Sec. 6, Ch. 538, L. 1999.