REVENUE
42.4 - tax credits
42.4.101 determination of appropriate systems
42.4.102 income tax credit for nonfossil energy generation system
42.4.103 property tax exemption for nonfossil energy system
42.4.104 energy generating systems
42.4.105 standard components and passive solar systems
42.4.106 other energy generating systems
42.4.107 electrical generation and transmission facility – qualification and publication
42.4.108 electrical generation and transmission facility – reporting
42.4.109 electrical generation and transmission facility – verification
42.4.110 definitions
42.4.111 alternate renewable energy generation facilities exemption - less than one megawatt
42.4.112 appeal rights
42.4.113 commercial use for income tax
42.4.114 property tax exemption - noncommercial electrical generation machinery and equipment
42.4.115 wind energy tax credits for generation facilities located in exterior boundaries of a montana indian reservation - tribal employment agreement
42.4.116 wind energy tax credits for generation facilities located on school trust land
42.4.117 deductibility of impact fee for local government and school districts
42.4.118 multiple investors claiming the alternative energy system
42.4.119 records required - audit
42.4.120 request for information
42.4.121 individual energy-related tax benefits
42.4.130 deduction or credit for investment for energy conservation
42.4.131 determination of capital investment for energy conservation
42.4.201 definitions
42.4.202 individual income tax credit for energy conserving expenditures
42.4.203 credit for energy conservation investment
42.4.204 capital investments for qualifying energy conservation credit
42.4.205 tax year for claiming the energy conservation credit and multiple units or investors
42.4.206 new construction standards
42.4.207 record retention requirements
42.4.208 annual update of capital investments qualifying for the energy conservation credit
42.4.209 standards and ratings
42.4.301 definitions
42.4.302 computation of elderly homeowner/renter tax credit
42.4.303 claiming an elderly homeowner/renter tax credit
42.4.401 definitions
42.4.402 credit for income taxes paid to another state or country
42.4.403 computation of credit for tax paid to another state or country
42.4.404 deductions not allowed when credit claimed
42.4.501 definitions
42.4.502 capital gain credit
42.4.601 definitions
42.4.602 rural physician's credit -- qualifications -- limitations
42.4.603 rural physician's credit - repayment
42.4.702 qualifying for the property tax credit under 15-30-2336, mca
42.4.703 calculation of the refundable individual income tax credit under 15-30-2336, mca
42.4.801 definitions
42.4.802 qualified education provider
42.4.803 school district and student scholarship organization (sso) requirements and preapproval process
42.4.804 credit limitations and claims
42.4.1202 application of credits against corporate income tax liability
42.4.1601 definitions
42.4.1602 credit for new or expanding corporations
42.4.1603 period of eligibility
42.4.1604 manufacturing
42.4.1605 new corporation
42.4.1606 expanding corporation
42.4.1607 compliance with certain statutes required
42.4.1608 submission of employee lists
42.4.1609 determination of new jobs
42.4.1610 determination of wages
42.4.1611 availability of tax credit
42.4.1612 when credit may be claimed
42.4.1702 credit for emergency lodging
42.4.2202 employer apprenticeship tax credit
42.4.2301 definitions
42.4.2302 claiming the unlocking public lands tax credit
42.4.2303 allocation of credit for access through land with multiple owners and land owned by pass-through entities
42.4.2402 insure montana refundable credit
42.4.2403 reduction of deductions allowed for insurance claims
42.4.2404 coordination with other health insurance credits
42.4.2501 definitions
42.4.2502 carryover and recapture of oilseed crush facility tax credit
42.4.2503 carryover and recapture of biodiesel or biolubricant production facility tax credit
42.4.2504 carryover and recapture of biodiesel blending and storage tax credit
42.4.2601 definitions
42.4.2602 additional deduction for purchase of recycled material
42.4.2604 credit for investments in depreciable equipment or machinery to collect, process, or manufacture a product from reclaimed material, or process soils contaminated by hazardous wastes
42.4.2605 period covered for the reclamation and recycling credit
42.4.2701 definitions
42.4.2703 eligibility requirements to hold a qualified endowment
42.4.2704 tax credit and deduction limitations
42.4.2705 creating a permanent irrevocable fund
42.4.2706 reporting requirements
42.4.2707 qualified endowment credit for corporations
42.4.2708 determining present value for the endowment credit
42.4.2801 definitions
42.4.2802 health insurance for uninsured montanans credit
42.4.2803 determining number of employees
42.4.2902 computation of the tax credit for the preservation of historic properties
42.4.2903 computation of tax credit for preservation of historic property for married taxpayers
42.4.2904 ownership of historic property
42.4.2905 claiming the historic preservation credit
42.4.3002 who may claim the infrastructure user fee credit
42.4.3003 claiming the infrastructure user fee credit
42.4.3004 recapture of the infrastructure user fee credit
42.4.3102 credit for contractor's gross receipts tax - individual income tax
42.4.3103 credit for contractor's gross receipts tax - corporation income tax
42.4.3202 credit for increasing research activities
42.4.3203 information required of a multistate business claiming a credit for increasing research activities
42.4.3301 definitions
42.4.3302 state certification
42.4.3303 submission of costs and application for tax credit
42.4.3304 certification for employment production tax credit
42.4.3305 qualified expenditures
42.4.3306 penalty and interest
42.4.3401 definitions
42.4.3402 media production tax credits - determination of credit base
42.4.3403 required income tax withholding on compensation paid to a loan-out company
42.4.3406 base investment requirement; election to combine nonqualifying productions
42.4.3407 tax credit for postproduction wages – credit base
42.4.3408 credit year
42.4.3411 media production tax credit application
42.4.3412 postproduction tax credit application
42.4.3413 certified public accountant verification report
42.4.3414 overall calendar year limitation
42.4.3417 validation of tax credit - appeal rights
42.4.3418 claim of tax credits on an income tax return
42.4.3419 carryover period
42.4.3420 transfer of production tax credit
42.4.4101 alternative energy production credit definitions
42.4.4102 electrical generation and transmission facility – qualification and publication
42.4.4103 electrical generation and transmission facility – reporting
42.4.4104 electrical generation and transmission facility – verification
42.4.4105 alternate renewable energy generation facilities property tax exemption - less than one megawatt
42.4.4106 appeal rights
42.4.4107 commercial use and other requirements for commercial and net metering systems eligible for the income tax credit
42.4.4108 property tax exemption - noncommercial electrical generation machinery and equipment
42.4.4109 alternative energy income tax credits for generation facilities located within exterior boundaries of a montana indian reservation - tribal employment agreement
42.4.4110 wind energy tax credits for generation facilities located on school trust land
42.4.4111 deductibility of impact fee for local government and school districts
42.4.4112 records required - audit
42.4.4113 request for information
42.4.4114 energy production or development - property tax abatement eligibility for new investment in the conversion, transport, manufacture, research, and development of renewable energy, clean coal energy, and carbon dioxide equipment and facilities
42.4.4115 property tax exemption for land adjacent to transmission line right-of-way or easement