Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES

Part 4. Alternative Energy Generation

Separation Of Credit Portion

15-32-406. Separation of credit portion. In the case of a business, a portion of which qualifies for the credit pursuant to 15-32-402 and a portion of which does not qualify for the credit, taxes due from each portion must be separated by using the three-factor formula provided in 15-31-305.

History: En. Sec. 6, Ch. 648, L. 1983.