42.4.207 RECORD RETENTION REQUIREMENTS
(1) A taxpayer claiming the credit is required to retain invoices, sales agreements, or receipts that document the work done and the equipment installed. The records should clearly state the equipment manufacturer, make and model number of any installed item or product that will determine the qualifications for the energy conservation credit.
History: 15-1-201, 15-32-105, MCA; IMP, 15-32-105, 15-32-106, 15-32-109, MCA; NEW, 2006 MAR p. 357, Eff. 2/10/06; AMD, 2008 MAR p. 387, Eff. 2/29/08; AMD, 2010 MAR p. 1406, Eff. 6/11/10.