Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES

Part 5. Mineral and Coal Exploration Incentives

Record Of Credit Use

15-32-509. Record of credit use. For each mining operation, the department may require a person who submits a request to take the credit under 15-32-504 to provide with the request a record of:

(1) the person's past use of credits taken under 15-32-504 and 15-32-505; and

(2) other information that the department requires to determine if approval of the taking of the credit by the person would exceed the limits on use of the credit under this part.

History: En. Sec. 9, Ch. 538, L. 1999.