Mont. Code § 15-32-104

Current through the 2023 Regular Session

Section 15-32-104 - Limitations on deduction and credit

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.

§ 15-32-104, MCA

Amended by Laws 2021, Ch. 503,Sec. 31, eff. 1/1/2022, and applicable to income tax years beginning after December 31, 2021.

En. 84-7406 by Sec. 6, Ch. 548, L. 1975; R.C.M. 1947, 84-7406; amd. Sec. 6, Ch. 480, L. 1981; amd. Sec. 2, Ch. 524, L. 2003.