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Rule Title: RECORD RETENTION REQUIREMENTS
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Department: REVENUE
Chapter: TAX CREDITS
Subchapter: Individual - Energy Conservation Installation Credit
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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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.


 

 
MAR Notices Effective From Effective To History Notes
42-2-826 6/11/2010 Current 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.
42-2-790 2/29/2008 6/11/2010 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.
2/10/2006 2/29/2008 History: 15-32-105, MCA; IMP, 15-32-105, 15-32-109, MCA; NEW, 2006 MAR p. 357, Eff. 2/10/06.
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