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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.4.4107    COMMERCIAL USE FOR INCOME TAX

(1) With regard to 15-32-404 , MCA, the investment must be made in certain depreciable property qualifying under section 38 of the IRC of 1986, as amended, for a commercial system or a net metering system, as defined in 69-8-103 , MCA. Property placed in service for personal use does not qualify for this credit.

History: 15-30-305, 15-31-501, 15-32-407, MCA; IMP, 15-31-501, 15-32-402, 15-32-403, 15-32-404, 69-8-103, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/02; AMD and TRANS, from ARM 42.4.113, 2004 MAR p. 1965, Eff. 8/20/04.

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