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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.

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