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Rule: 42.23.423 Prev     Up     Next    
Rule Title: TYPES OF APPROPRIATE INVESTMENTS FOR ENERGY CON - SERVATION PURPOSES
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE INCOME TAX - GENERAL
Subchapter: Deductions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.23.423    TYPES OF APPROPRIATE INVESTMENTS FOR ENERGY CON - SERVATION PURPOSES

(1) The department has determined that the following capital investments are among those that can result in the conservation of energy:

(a) insulation in existing buildings of floors, walls, ceilings, and roofs;

(b) insulation in new buildings of floors, walls, ceilings, and roofs insofar as it produces an insulating factor in excess of established standards;

(c) insulation of pipes and ducts located in nonheated areas and of hot water heaters and tanks;

(d) special insulating siding with a certified insulating factor substantially in excess of that of normal siding;

(e) storm or triple glazed windows;

(f) storm doors;

(g) insulated exterior doors;

(h) caulking and weather stripping;

(i) devices which limit the flow of hot water from shower heads and lavatories;

(j) waste heat recovery devices;

(k) glass fireplace doors;

(l) exhaust fans used to reduce air conditioning requirements;

(m) replacement of incandescent light fixtures with light fixtures of a more efficient type;

(n) lighting controls with cutoff switches to permit selective use of lights;

(o) clock regulated thermostats.

(2) This is not to be considered an exhaustive list of qualifying capital investments. The department will consider other investments that substantially reduce the waste or dissipation of energy or reduce the amount of energy required for the heating, cooling, or lighting of buildings.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-32-103, MCA; NEW, 1977 MAR p. 969, Eff. 11/26/77; AMD, 2001 MAR p. 2046, Eff. 10/12/01.


 

 
MAR Notices Effective From Effective To History Notes
10/12/2001 Current History: Sec. 15-31-501, MCA; IMP, Sec. 15-32-103, MCA; NEW, 1977 MAR p. 969, Eff. 11/26/77; AMD, 2001 MAR p. 2046, Eff. 10/12/01.
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