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42.19.1204    TREATMENT OF MOTOR VEHICLES

(1) Motor vehicles licensed for highway use are not considered to be new industrial property. The department will consider application for a motor vehicle to be classified as new industrial property if the vehicle is not licensed for highway use and is used as an integral part of the industrial operation.

History: 15-1-201, MCA; IMP, 15-6-135, MCA; NEW, 1980 MAR p. 1088, Eff. 3/28/80.

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