42.19.1201 TREATMENT OF AGRICULTURAL PROCESSING (1) Section 15-6-135 , MCA, precludes property used in the production of agricultural commodities from being eligible as new industry property. (2) Agricultural processing property is eligible for treatment as new industrial property. History: 15-1-201, MCA; IMP, 15-6-135, MCA; NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1992 MAR p. 2559, Eff. 11/26/92. |