1. MCA Contents
  2. TITLE 15
  3. CHAPTER 32
  4. Part 4
  5. 15-32-405 Exclusion from other tax incentives

Montana Code Annotated 2017

TITLE 15. TAXATION

CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES

Part 4. Alternative Energy Generation

Exclusion From Other Tax Incentives

15-32-405. Exclusion from other tax incentives. If a credit is claimed for an investment pursuant to this part, no other state energy or investment tax credit, including but not limited to the tax credits allowed by 15-31-124 and 15-31-125, may be claimed for the investment. Property tax reduction allowed by 15-6-224 may not be applied to a facility for which a credit is claimed pursuant to this part.

History: En. Sec. 5, Ch. 648, L. 1983; amd. Sec. 8, Ch. 648, L. 1983; amd. Sec. 34, Ch. 114, L. 2003; amd. Sec. 3, Ch. 159, L. 2003; amd. Sec. 15, Ch. 532, L. 2005; amd. Sec. 6, Ch. 584, L. 2005.