reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.103 - WAIVER OF INTEREST ON THE TAX

Current through Register Vol. 13, July 5, 2024
(1) Except as
				otherwise provided by statute or rule, interest may be waived by the department
				for the same reasons or causes as provided in these rules for the waiver of
				penalties.
(2) Except as provided
				in (3), 15-1-206, MCA, forbids the waiver
				of more than $500 in interest on the tax per applicable tax period. Therefore,
				under no circumstances will interest on a tax in excess of $500 per applicable
				taxing period be waived by the department.
(3) A taxpayer that has entered into a
				payment plan with the department to make installment payments of delinquent
				taxes, interest, and penalties may receive, upon written request, an additional
				waiver of $100 of interest for each tax period if the taxpayer has complied
				with all of the conditions of the payment plan.
AUTH:
					 15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA;IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.104 - WAIVER OF PENALTIES OR INTEREST ASSESSED AS THE RESULT OF LITIGATION

Current through Register Vol. 13, July 5, 2024
(1) Except as specifically provided for by
				rule or statute, penalty and interest may be waived for the same reason or
				cause as provided for in these rules in legal actions prior to a final decision
				by the Department of Revenue, another agency, or a court or tribunal of
				competent jurisdiction. However, when a final decision has been rendered by the
				State Tax Appeal Board or a state court that found a tax, penalty, and interest
				to be due, the department may not waive the penalty and interest.
15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.105 - REASONABLE CAUSE

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.106 - HARDSHIP AS "REASONABLE CAUSE"

Current through Register Vol. 13, July 5, 2024
(1)
				Unless otherwise specified by statute or these rules, hardship means economic
				hardship as defined in ARM
				42.2.304.
(2) Examples of economic hardship that may
				constitute reasonable cause for waiver of penalties and/or interest include:
(a) inability to pay the tax because of an
				act of God, natural disaster, or emergency as declared by the governor or
				president;
(b) inability to pay the
				tax because property and assets were seized by a foreign government;
(c) inability to pay because of seizure of
				property and assets by a court of law when the court action was not due to acts
				by the taxpayer;
(d) inability to
				pay because the taxpayer's assets are temporarily impounded or frozen because
				of a bank failure;
(e) catastrophic
				medical expenses.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.107 - PROOF OF REASONABLE CAUSE OR LACK OF NEGLECT

Current through Register Vol. 13, July 5, 2024
(1) The taxpayer
				who requests waiver of penalty and interest on a tax, or submits an untimely
				reply to a deficiency notice, has the burden of proving to the department that
				reasonable cause exists for the failure to timely file the tax statement and
				report, timely pay the tax, or timely submit a reply to a deficiency notice.
				The taxpayer also must prove the taxpayer was not guilty of neglect when the
				taxpayer failed to timely file the tax statement and report, timely pay the
				tax, or timely submit a reply to a deficiency notice.
(2) Unless reasonable cause is apparent in
				the department's file or is public knowledge, all requests for waiver of
				penalty and interest must be in writing.
(3) The simple statement that "reasonable
				cause" existed for the failure to timely file the tax statement or return, to
				timely pay the tax, or timely submit a reply to a deficiency notice, is never
				sufficient to receive a waiver or other consideration. All requests for waiver
				of penalty and interest or untimely replies to a deficiency notice must include
				the facts the taxpayer believes demonstrate reasonable cause and lack of
				neglect.
AUTH:
					 15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.108 - INTEREST ACCRUING TO A COUNTY OR COUNTIES AND PENALTIES

Current through Register Vol. 13, July 5, 2024
PENALTIES
(1) The department does not have authority to
				waive any penalty or interest which accrues to the benefit of a county or
				counties.
15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.109 - WHEN DECISION TO WAIVE IS MADE

Current through Register Vol. 13, July 5, 2024
(1)
				The final decision to waive penalty and/or interest will not be made until the
				taxpayer tenders full payment of the tax together with interest on the
				tax.
15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.110 - PAYMENT WITH AN NSF CHECK IS NOT CONSIDERED A PAYMENT OF TAXES

Current through Register Vol. 13, July 5, 2024
(1) Payment tendered to pay any tax due under
				Title 15, MCA, which is returned by the bank because of insufficient funds in
				the taxpayer's account or otherwise dishonored by an operating bank or payor
				shall be considered void. The taxpayer will be treated as if no payment had
				been received by the department. Collection of penalty in this case will be
				discretionary.
15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.111 - CALCULATION OF TIME PERIODS AND FILING DATES

Current through Register Vol. 13, July 5, 2024
(1) Except as otherwise provided by statute
				or these rules, any claim, statement, remittance, or other document which is
				transmitted to the department through the United States mail shall be deemed
				filed and received by this state on the date shown by the post office
				cancellation mark upon the envelope or other appropriate wrapper containing it.
				Any claim, statement, remittance, or other document which is mailed but not
				received by the department or where received with a cancellation mark that is
				illegible, erroneous, or omitted shall be deemed filed and received on the date
				mailed if the sender establishes by competent evidence that the claim,
				statement, remittance, or other document was deposited in the United States
				mail on or before the date due for filing. In cases of such nonreceipt of a
				claim, statement, remittance, or other document, the sender must file with the
				state a duplicate within 30 calendar days after written notification is given
				to the sender by the department of its nonreceipt of such claim, statement,
				remittance, or other document.
(2)
				If any claim, statement, remittance, or other document is sent by United States
				registered mail, certified mail, or certificate of mailing, a record
				authenticated by the United States post office of such registration,
				certification, or certificate shall be considered competent evidence that the
				report, claim, tax return, statement, remittance, or other document was mailed
				to the addressee, and the date of registration, certification, or certificate
				shall be deemed the postmarked date.
(3) If the date for filing any claim,
				statement, remittance, or other document falls upon a Saturday, Sunday, or
				legal holiday, the filing shall be considered timely if done on the next
				business day. Such reports shall be considered filed or received on the date or
				as provided by law.
(4) Mail with
				no legible postmark but received within three days after the date for filing
				may be deemed received on the filing date.
15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.112 - A TAX WILL NOT BE WAIVED (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-4-201,
					 15-1-201,
					 15-1-206,
					 15-30-305,
					 15-31-501,
					 15-35-122,
					 15-36-107,
					 15-37-108,
					 15-38-107,
					 15-53-104,
					 15-54-111,
					 15-55-108,
					 15-56-111,
					 15-58-106,
					 15-59-106,
					 15-59-205,
					 15-70-104, MCA; IMP,
					 2-4-201,
					 15-1-206,
					 15-30-321,
					 15-31-502,
					 15-35-105,
					 15-36-107,
					 15-37-108,
					 15-38-107,
					 15-53-111,
					 15-54-111,
					 15-55-108,
					 15-56-111,
					 15-58-106,
					 15-59-106,
					 15-59-205,
					 15-70-210,
					 15-70-330,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.113 - WAIVER FOR EXTRAORDINARY CIRCUMSTANCES AND IN THE INTEREST OF THE JUST AND EFFICIENT ENFORCEMENT OF THE LAW

Current through Register Vol. 13, July 5, 2024
(1)
				Except as otherwise provided by statute, the director or the director's
				designee may, in their discretion waive a penalty and interest when the
				taxpayer demonstrates extraordinary circumstances which justify the waiver of
				the penalty and interest for the just and efficient enforcement of the
				law.
15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104, 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.114 - APPLICATION OF 15-1-206 (1), MCA (REPEALED)

Current through Register Vol. 13, July 5, 2024
2-4-201,
					 15-1-201,
					 15-1-206,
					 15-30-305,
					 15-31-501,
					 15-35-122,
					 15-36-107,
					 15-37-108,
					 15-38-107,
					 15-53-104,
					 15-54-111,
					 15-55-108,
					 15-56-111,
					 15-58-106,
					 15-59-106,
					 15-59-205,
					 15-70-104, MCA; IMP,
					 2-4-201,
					 15-1-206,
					 15-30-321,
					 15-31-502,
					 15-35-105,
					 15-36-107,
					 15-37-108,
					 15-38-107,
					 15-53-111,
					 15-54-111,
					 15-55-108,
					 15-56-111,
					 15-58-106,
					 15-59-106,
					 15-59-205,
					 15-70-210,
					 15-70-330,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.115 - WAIVER OF LATE PAYMENT PENALTY

Current through Register Vol. 13, July 5, 2024
(1) An automatic
				waiver of the late payment penalty if the taxpayer pays tax and interest due
				when notified by the department within 30 days of the date of the department's
				first Notice of Assessment (NOA). This automatic waiver provision only applies
				to the first NOA sent to the taxpayer for the tax period. For example, the
				department mails monthly statements to taxpayers notifying them of total tax,
				penalty, and interest due for all tax periods. The department will only apply
				an automatic waiver of the late payment penalty for the first NOA mailed to the
				taxpayer for that tax period.
(2)
				An automatic waiver of the late payment penalty is permitted if the taxpayer,
				subject to the conditions outlined in
				15-30-2512, MCA, files an
				individual income tax return and pays at least 90 percent of the tax, when due,
				for the current year.
(3) Subject
				to (5), waiver of the late payment penalty is allowed if the taxpayer:
(a) files an amended tax return and pays the
				tax and interest due with the amended return;
(b) pays tax and interest due, as a result of
				a deficiency, within 30 days of the date of the first deficiency notice;
				or
(c) establishes reasonable cause
				pursuant to ARM
				42.3.105.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.120 - DEPARTMENT DETERMINATION FOR COST EFFECTIVENESS AND SUBSEQUENT ACCOUNT WRITE OFF

Current through Register Vol. 13, July 5, 2024
(1) The department
				may write-off any tax, penalty, or interest, when it is determined that it is
				no longer cost effective to attempt further collection. The reason for such
				write-off must be documented either in the system notes or the hard
				file.
(2) The decision of the
				department to write-off collection of accounts is based upon the following:
(a) the inability of the department to locate
				delinquent taxpayers in order to properly provide notification of assessments
				or their right to a hearing, within a reasonable time;
(b) the inability of the department to
				properly reduce the assessment to a judgment lien by filing a warrant for
				distraint within a reasonable time;
(c) the anticipated cost of collection
				significantly exceeds the projected amount of recovery in accordance with
				existing department collection policies;
(d) the time period for collection provided
				by law has expired; or
(e) the
				taxpayer is deceased and the department is unable to locate either an estate or
				pending probate, or any property or other assets vested in the taxpayers'
				name.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.101 - DETERMINATION OF APPROPRIATE SYSTEMS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 15-32-203, MCA; IMP,
					 15-6-201,
					 15-32-201,
					 15-32-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.102 - INCOME TAX CREDIT FOR NONFOSSIL ENERGY GENERATION SYSTEM (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-32-203, MCA; IMP,
					 15-32-201,
					 15-32-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.103 - PROPERTY TAX EXEMPTION FOR NONFOSSIL ENERGY SYSTEM

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.19.1104
15-1-201, MCA; IMP,
					 15-6-201,
					 15-32-102,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.104 - ENERGY GENERATING SYSTEMS

Current through Register Vol. 13, July 5, 2024
(1) Various
				tax benefits are allowed for investments in "recognized nonfossil forms of
				energy generation." The term "recognized nonfossil forms of energy generation"
				is defined in
				15-32-102, MCA, and ARM
				42.4.110. The term does not
				include commercial systems, which may be eligible for a separate credit as
				described in subchapter 41 of this chapter. In this rule, the term "alternative
				energy generating systems" is used generically to describe all of the
				recognized nonfossil forms of energy generation listed in ARM
				42.4.110.
(2) The tax benefits for
				installing an alternative energy generating system are:
(a) a credit against their individual income
				tax liability to resident individuals who install the generating system to
				provide energy for their principal dwelling (equal to the cost of the system,
				including installation costs, less grants received, not to exceed $500) as
				provided in
				15-32-201, MCA;
(b) if the system uses a "low emission wood
				or biomass combustion device" as defined in
				15-32-102, MCA, and ARM 42.4.110,
				that a resident individual installs to provide heat for their principal
				dwelling, a credit against their individual income tax equal to the cost of the
				system, including installation, not to exceed $500, as provided in
				15-32-201, MCA;
(c) if the energy generating system is a
				geothermal system that transfers energy from the ground by way of a closed loop
				or from ground water by way of an open loop that a resident individual installs
				in their principal dwelling to heat or cool the dwelling, a credit against
				their individual income tax equal to a portion of the installation costs of the
				system, not to exceed $1,500, as provided in
				15-32-115, MCA;
(d) if the energy generating system is a
				geothermal system described in (2)(c), that is installed by a builder
				constructing a new residence to heat or cool the dwelling, a credit against the
				builder's individual or corporate income tax liability, as applicable, equal to
				a portion of the installation costs of the system, not to exceed $1,500, as
				provided in
				15-32-115, MCA;
(e) a property tax exemption for a portion of
				the appraised value of a capital investment in the alternative energy
				generating system for ten years after installation, as described in
				15-6-224, MCA, and ARM
				42.19.1104 (the system may be
				installed in a residential dwelling or a commercial structure); and
(f) a property tax exemption for machinery
				and equipment used in qualifying small electric generating systems that are
				powered by an alternative renewable energy source, as described in
				15-6-225, MCA, and ARM
				42.4.4105.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.105 - STANDARD COMPONENTS AND PASSIVE SOLAR SYSTEMS

Current through Register Vol. 13, July 5, 2024
(1) Energy generating systems or their
				components that are standard components of conventional buildings do not
				qualify for the alternative energy system credit. The department is authorized
				to adopt rules defining standard components of conventional buildings and to
				establish other necessary elements of passive solar systems.
(2) Passive solar energy systems, or the
				components of those systems that have been determined to be acceptable include:
(a) solar greenhouses, sun porches, and like
				structures that are properly situated, constructed, and ducted to the building
				for which they provide energy to be reasonably considered a complete or
				supplementary energy source for that building;
(b) components of a building that have been
				altered for energy collection, storage, or distribution to benefit the rest of
				the building, such as the addition of triple glazed windows to enclosed
				porches;
(c) windows installed in
				excess of "double-glazing;"
(d)
				thermal collection masses such as brick, stonework, and other types that were
				not present in the original structure and were not installed for a purpose
				other than energy storage; and
(e)
				the components of an envelope house necessary for energy generation and
				distribution in the "envelope house," such as the "envelope" area devoted
				solely to energy collection, storage, and distribution.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.106 - OTHER ENERGY GENERATING SYSTEMS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 15-32-203, MCA; IMP,
					 15-6-201,
					 15-32-201,
					 15-32-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.107 - ELECTRICAL GENERATION AND TRANSMISSION FACILITY - QUALIFICATION AND PUBLICATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4102
15-1-201,
					 15-30-305,
					 15-32-407, MCA; IMP,
					 15-24-3001,
					 15-32-403,
					 15-35-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.108 - ELECTRICAL GENERATION AND TRANSMISSION FACILITY - REPORTING

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4103
15-1-201,
					 15-30-305,
					 15-32-407, MCA; IMP,
					 15-24-3001,
					 15-32-403,
					 15-35-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.109 - ELECTRICAL GENERATION AND TRANSMISSION FACILITY - VERIFICATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4104
15-1-201,
					 15-30-305,
					 15-32-407, MCA; IMP,
					 15-24-3001,
					 15-32-403,
					 15-35-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.110 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  subchapter:
(1) "EPA" means the United
				States Environmental Protection Agency.
(2) "Low emission wood or biomass devise"
				means:
(a) a wood-burning appliance certified
				as meeting EPA standards of performance for new residential wood heaters in
				40 C.F.R.
				60.533;
(b) a wood-burning out-door hydronic heater
				that qualifies for the EPA's phase 2 white tag (meets the EPA's Phase 2
				emission levels) under EPA test method 28 OWHH;
(c) a masonry heater constructed or installed
				in compliance with the requirements for masonry heaters in the International
				Residential Code of One- and Two-Family Dwellings; and
(d) an appliance that uses wood pellets as
				its primary source of fuel, regardless of the level of emissions.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.111 - ALTERNATE RENEWABLE ENERGY GENERATION FACILITIES EXEMPTION - LESS THAN ONE MEGAWATT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4105
15-1-201,
					 15-1-217, MCA; IMP,
					 15-6-225,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.112 - APPEAL RIGHTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4106
15-1-201, MCA; IMP,
					 15-1-211,
					 15-2-302,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.113 - COMMERCIAL USE FOR INCOME TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4107
15-30-305,
					 15-31-501,
					 15-32-407, MCA; IMP,
					 15-32-402,
					 15-32-403,
					 15-32-404,
					 69-8-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.114 - PROPERTY TAX EXEMPTION - NONCOMMERCIAL ELECTRICAL GENERATION MACHINERY AND EQUIPMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4108
15-1-201, MCA; IMP,
					 15-6-226,
					 75-2-211,
					 75-2-215,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.115 - WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED IN EXTERIOR BOUNDARIES OF A MONTANA INDIAN RESERVATION - TRIBAL EMPLOYMENT AGREEMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4109
15-1-201,
					 15-32-407, MCA; IMP,
					 15-32-403,
					 15-32-404,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.116 - WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED ON SCHOOL TRUST LAND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4110
15-32-407, MCA; IMP,
					 15-32-403,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.117 - DEDUCTIBILITY OF IMPACT FEE FOR LOCAL GOVERNMENT AND SCHOOL DISTRICTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4111
15-30-305,
					 15-31-501, MCA; IMP,
					 15-24-3005,
					 15-30-111,
					 15-30-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.118 - MULTIPLE INVESTORS CLAIMING THE ALTERNATIVE ENERGY SYSTEM

Current through Register Vol. 13, July 5, 2024
(1) If more than one qualifying individual
				invests in a qualifying alternative energy system each may claim the credit
				provided the total of the credits claimed by all the individuals does not
				exceed the amount spent. For example, if a married couple invests $1,200 in a
				qualifying wood stove, they can each claim $500. However, if the same couple
				invests only $800 in a qualifying wood stove, the combined amount claimed
				cannot exceed $800.
15-1-201,
					 15-32-203, MCA; IMP,
					 15-32-115,
					 15-32-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.119 - RECORDS REQUIRED - AUDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4112
15-1-201,
					 15-30-305,
					 15-32-407, MCA; IMP,
					 15-24-3001,
					 15-32-403,
					 15-35-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.120 - REQUEST FOR INFORMATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.4113
15-1-201,
					 15-30-305,
					 15-32-407, MCA; IMP,
					 15-24-3001,
					 15-32-403,
					 15-35-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.121 - INDIVIDUAL ENERGY-RELATED TAX BENEFITS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-32-203,
					 MCA IMP:
					 15-32-102,
					 15-32-109,
					 15-32-115,
					 15-32-201,
					 15-32-202,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.130 - DEDUCTION OR CREDIT FOR INVESTMENT FOR ENERGY CONSERVATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.203
15-32-105, MCA; IMP,
					 15-32-105,
					 15-32-109,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.1 - Individual - Tax Credits for Alternative Energy Systems › Rule 42.4.131 - DETERMINATION OF CAPITAL INVESTMENT FOR ENERGY CONSERVATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.204
15-32-105, MCA; IMP,
					 15-32-105,
					 15-32-109,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.201 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-32-105,
					 MCA IMP:
					 15-32-105,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.202 - INDIVIDUAL INCOME TAX CREDIT FOR ENERGY CONSERVING EXPENDITURES (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 MCA IMP:
					 15-32-106,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.203 - CREDIT FOR ENERGY CONSERVATION INVESTMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-32-105,
					 MCA IMP:
					 15-32-102,
					 15-32-105,
					 15-32-106,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.204 - CAPITAL INVESTMENTS FOR QUALIFYING ENERGY CONSERVATION CREDIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-32-105,
					 MCA IMP:
					 15-32-102,
					 15-32-105,
					 15-32-106,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.205 - TAX YEAR FOR CLAIMING THE ENERGY CONSERVATION CREDIT AND MULTIPLE UNITS OR INVESTORS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-32-105,
					 MCA IMP:
					 15-32-102,
					 15-32-105,
					 15-32-106,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.206 - NEW CONSTRUCTION STANDARDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-32-105,
					 MCA IMP:
					 15-32-105,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.207 - RECORD RETENTION REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-32-105,
					 MCA IMP:
					 15-32-105,
					 15-32-106,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.208 - ANNUAL UPDATE OF CAPITAL INVESTMENTS QUALIFYING FOR THE ENERGY CONSERVATION CREDIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-32-105,
					 MCA IMP:
					 15-32-102,
					 15-32-105,
					 15-32-106,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.2 - Individual - Energy Conservation Installation Credit (Repealed) › Rule 42.4.209 - STANDARDS AND RATINGS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-32-105,
					 MCA IMP:
					 15-32-102,
					 15-32-105,
					 15-32-106,
					 15-32-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.3 - Individual - Residential Property Tax Credit for the Elderly › Rule 42.4.301 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this subchapter:
(1) "Amenities" are items that enhance the
				pleasantness or desirability of rental or retirement homes, or contribute to
				the pleasure and enjoyment of the occupant(s), rather than to their
				indispensable needs. For periods beginning after December 31, 2016, "amenities"
				means services unrelated to the occupation of a dwelling and provided by
				personnel, including but not limited to meals, housekeeping, transportation,
				assisted living, or nursing care.
(2) "Gross household income" as defined under
				15-30-2337, MCA, is further
				defined as:
(a) all capital gains income
				transactions less return of capital;
(b) federal refundable credits received;
				and
(c) any state refundable
				credits received, including elderly homeowner/renter credit refunds.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.3 - Individual - Residential Property Tax Credit for the Elderly › Rule 42.4.302 - COMPUTATION OF ELDERLY HOMEOWNER/RENTER TAX CREDIT

Current through Register Vol. 13, July 5, 2024
(1) When the taxpayer owns the dwelling but
				rents the land or owns the land and rents the dwelling, the taxpayer shall add
				the rent-equivalent tax paid on the rented property to the property tax billed
				on the owned property. The total shall then be reduced as provided by
				15-30-2340, MCA. The tax credit
				will be the reduced amount or $1,000, whichever is less.
(2) To calculate the credit, an eligible
				claimant is allowed to use property taxes billed:
(a) on property held in a revocable trust if
				the grantor(s) of the property or their spouse is the claimant and are trustees
				of the revocable trust;
(b) as rent
				if the property occupied by the claimant is in a name other than the claimant;
				or
(c) if the claimant has a living
				trust or a life estate.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.3 - Individual - Residential Property Tax Credit for the Elderly › Rule 42.4.303 - CLAIMING AN ELDERLY HOMEOWNER/RENTER TAX CREDIT

Current through Register Vol. 13, July 5, 2024
(1) The elderly homeowner credit may be
				claimed by an eligible individual or, if an eligible individual dies before
				making a claim, by the personal representative of their estate, and must be
				made on Form 2EC, Montana Elderly Homeowner/Renter Credit.
(2) The time for, and manner of making, a
				claim for the credit depends on whether or not the qualified individual (or the
				personal representative for them) files an individual income tax return for the
				year for which the credit is claimed.
(a) If
				an eligible individual files or is required to file an individual income tax
				return for the year for which the credit is claimed, the claim must be filed
				with the return on or before the due date of the return, including extensions.
				ARM 42.15.301 sets forth the rules for
				determining whether an individual is required to file a return. If a return is
				made by or for an eligible individual without making a claim for the credit,
				the credit may be claimed by filing an amended return within five years after
				the due date of the return, not including extensions.
(b) If an eligible individual is not required
				to file an individual income tax return, no later than April 15th of the fifth
				year following the claim year the claim must be:
(i) mailed to the department at the address
				set forth in ARM
				42.1.101;
(ii) delivered to:
Department of Revenue
Sam W. Mitchell Building
Third floor, 125 North Roberts
Helena, Montana; or
(iii) filed electronically through the
				department's web site at: www.revenue.mt.gov [File Link Not
				Available].
(c) If an
				eligible individual is required to, but did not, file an individual income tax
				return the claim must be made by filing an individual income tax return with
				completed Form 2EC as provided in (2)(a).
(d) If the taxpayer claiming the credit files
				their tax return electronically, he or she represents that they have completed
				Form 2EC and have all the required documentation. The form and required
				documentation are tax records the taxpayer must retain and provide to the
				department on request.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.4 - Individual - Credit Allowed Resident Taxpayers for Income Taxes Imposed by Foreign States and Countries › Rule 42.4.401 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this subchapter:
(1) "Another state" or "other state" means a
				state of the United States other than Montana, the District of Columbia, the
				Commonwealth of Puerto Rico, any other territory or possession of the United
				States, and a foreign country.
(2)
				"Foreign income tax" means the income tax paid to another state for which the
				credit described in ARM
				42.4.402 is claimed.
(3) "Income tax" means a tax measured by and
				imposed on net income and, in the case of an S corporation and partnership,
				includes an excise tax or franchise tax that is imposed on, and measured by,
				the net income of the S corporation or partnership. The term does not include
				any other taxes such as, but not limited to, franchise or license taxes or fees
				not measured by net income, gross receipts taxes, gross sales taxes, capital
				stock taxes, or property, transaction, sales, or consumption taxes. The term
				does not include penalty or interest paid in connection with an income
				tax.
(4) "Taxable foreign income"
				means the income from the other state that is included in the taxpayer's
				Montana adjusted gross income.
(5)
				"Total foreign income" means the income of the other state upon which the
				foreign income tax was computed.
15-30-2620, MCA; IMP,
					 15-30-2302,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.4 - Individual - Credit Allowed Resident Taxpayers for Income Taxes Imposed by Foreign States and Countries › Rule 42.4.402 - CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE OR COUNTRY

Current through Register Vol. 13, July 5, 2024
(1) A Montana resident is allowed a
				nonrefundable credit against the resident's Montana income tax liability for:
(a) income taxes they paid to another state
				or foreign country on income which is also subject to Montana income
				tax;
(b) the resident shareholder's
				pro rata share of income taxes paid by an S corporation to another state or
				foreign country on income that is subject to Montana income tax as provided in
				Title 15, chapter 30, MCA; and
(c)
				the resident partners' distributive share of income taxes paid by a partnership
				to another state or foreign country on income that is subject to Montana income
				tax as provided in Title 15, chapter 30, MCA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.4 - Individual - Credit Allowed Resident Taxpayers for Income Taxes Imposed by Foreign States and Countries › Rule 42.4.403 - COMPUTATION OF CREDIT FOR TAX PAID TO ANOTHER STATE OR COUNTRY

Current through Register Vol. 13, July 5, 2024
(1) In determining the tax credit allowed,
				the computations in this rule must be made separately for each state or foreign
				country's income tax with respect to which a credit is claimed.
(2) If the claim for credit does not include
				the taxpayer's share of income tax paid to another state or country by an S
				corporation or partnership in which the taxpayer is a shareholder or partner:
(a) determine the amount of income taxable by
				the other state or foreign country that is included in Montana adjusted gross
				income (AGI), but do not include income that is exempt in Montana;
(b) determine the amount of tax paid to the
				other state or foreign country on income that is not exempt in Montana by
				multiplying the tax paid to the other state or foreign country by a fraction:
(i) the numerator of which is the amount of
				income taxable by the other state or foreign country that is included in
				Montana AGI (excluding income exempt in Montana;) and
(ii) the denominator of which is the total
				amount of income taxable by the other state or foreign country (including
				income exempt in Montana).
(c) determine the proportionate amount of the
				Montana income tax attributable to income taxed by the other state or foreign
				country by multiplying the Montana income tax liability, as determined without
				the credit, by a fraction:
(i) the numerator
				of which is the taxpayer's income taxable by the other state or foreign country
				that is included in the taxpayer's Montana AGI; and
(ii) the denominator of which is the
				taxpayer's total Montana AGI.
(d) the credit allowable is the lower of:
(i) the amount of income tax reported and
				paid to the other state or foreign country;
(ii) the amount of the income tax reported
				and paid to the other state or foreign country on income that is not exempt in
				Montana, the result of the calculation in (2)(b); or
(iii) the proportionate amount of the Montana
				income tax attributable to income taxed by the other state or foreign country,
				the result of the calculation in (2)(c).
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.4 - Individual - Credit Allowed Resident Taxpayers for Income Taxes Imposed by Foreign States and Countries › Rule 42.4.404 - DEDUCTIONS NOT ALLOWED WHEN CREDIT CLAIMED

Current through Register Vol. 13, July 5, 2024
(1)
				Except as provided in (2), a taxpayer may not claim a deduction for any item
				for which a credit is claimed.
(2)
				The total amount of wages and salaries paid may be claimed as a deduction by a
				taxpayer who, in determining federal AGI, has reduced the taxpayer's business
				deductions by the amount of wages and salaries for which a federal work
				opportunity tax credit was elected under sections 38 and 51(a) of the
				IRC.
15-30-2620, MCA; IMP,
					 15-30-2110,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.5 - Individual - Capital Gain Credit › Rule 42.4.501 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms found in this
				  subchapter:
(1) "Net capital gain"
				means an individual's net capital gain included in Montana adjusted gross
				income as shown on their Montana individual income tax return.
(2) "Tax year 2005" means the taxpayer's tax
				year beginning after December 31, 2004.
(3) "Tax year 2006" means the taxpayer's tax
				year beginning after December 31, 2005.
15-30-2618, MCA; IMP,
					 15-30-2103,
					 15-30-2104,
					 15-30-2301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.6 - Individual - Rural Physician's Credit › Rule 42.4.601 - DEFINITIONS (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-30-2620, MCA IMP:
					 15-30-2154,
					 15-30-2370,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.6 - Individual - Rural Physician's Credit › Rule 42.4.602 - RURAL PHYSICIAN'S CREDIT - QUALIFICATIONS - LIMITATIONS (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-30-2372, MCA IMP:
					 15-30-2370,
					 15-30-2371,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.6 - Individual - Rural Physician's Credit › Rule 42.4.603 - RURAL PHYSICIAN'S CREDIT - REPAYMENT (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-30-2372, MCA IMP:
					 15-30-2371,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.7 - Property Tax Credit Under 15-30-2336, MCA › Rule 42.4.702 - QUALIFYING FOR THE PROPERTY TAX CREDIT UNDER 15-30-2336, MCA (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-30-2104, 15-30-2636, MCA IMP:
					 15-1-201, 15-30-2636,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.7 - Property Tax Credit Under 15-30-2336, MCA › Rule 42.4.703 - CALCULATION OF THE REFUNDABLE INDIVIDUAL INCOME TAX CREDIT UNDER 15-30-2336, MCA (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-30-2336, MCA IMP:
					 15-6-134,
					 15-6-222,
					 15-30-2336,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.4 - TAX CREDITS › Subchapter 42.4.8 - Education Donation Credits › Rule 42.4.801 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  subchapter:
(1) "School district," for
				the purposes of this rule, means a Montana public elementary school district or
				public high school district, or any of the three state-funded public schools:
				Montana School for the Deaf and Blind, the Department of Corrections - adult
				school, and the Department of Corrections - youth school.
AUTH:
					 15-1-201,
					 15-30-3114,
					 MCA; IMP:
					 15-30-3101,
					 15-30-3111,
					 MCA