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42.4.207    RECORD RETENTION REQUIREMENTS

(1) In order to claim the energy conservation credit, the taxpayer 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.

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