HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.4.2605 Prev     Up     Next    
Rule Title: PERIOD COVERED FOR THE RECLAMATION AND RECYCLING CREDIT
Add to My Favorites
Add to Favorites
Department: REVENUE
Chapter: TAX CREDITS
Subchapter: Individual and Corporation - Recycle Credit Against Individual and Corporate Income Taxes
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.4.2605    PERIOD COVERED FOR THE RECLAMATION AND RECYCLING CREDIT

(1) The credit must be taken in the tax year in which the machinery/equipment was acquired and placed into service.

(2) Any credit claimed is subject to review by the department. The department may request the assistance of the Montana Department of Environmental Quality when making its determinations. The responsibility to maintain accurate records to substantiate the credit remains with the taxpayer.

 

History: 15-32-611, MCA; IMP, 15-32-601, 15-32-602, 15-32-603, 15-32-604, 15-32-609, 15-32-610, MCA; NEW, 1992 MAR p. 2196, Eff. 9/25/92; AMD, 1995 MAR p. 2850, Eff. 12/22/95; AMD and TRANS, from ARM 42.15.509, 2004 MAR p. 2601, Eff. 8/20/04; AMD, 2010 MAR p. 1209, Eff. 5/14/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-822 5/14/2010 Current History: 15-32-611, MCA; IMP, 15-32-601, 15-32-602, 15-32-603, 15-32-604, 15-32-609, 15-32-610, MCA; NEW, 1992 MAR p. 2196, Eff. 9/25/92; AMD, 1995 MAR p. 2850, Eff. 12/22/95; AMD and TRANS, from ARM 42.15.509, 2004 MAR p. 2601, Eff. 8/20/04; AMD, 2010 MAR p. 1209, Eff. 5/14/10.
8/20/2004 5/14/2010 History: Sec. 15-32-611, MCA; IMP, Sec. 15-32-601, 15-32-602, 15-32-603, 15-32-604, 15-32-609, and 15-32-610, MCA; NEW, 1992 MAR p. 2196, Eff. 9/25/92; AMD, 1995 MAR p. 2850, Eff. 12/22/95; AMD and TRANS, from ARM 42.15.509, 2004 MAR p. 2601, Eff. 8/20/04.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security