HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           

Rule Chapter: 42.4
Chapter Title: TAX CREDITS
Access Department Website    REVENUE
View as eBook
Add to My Favorites
Add to Favorites
42.4 : TAX CREDITS


Click on the Rule No. to see Rule text.
Press Ctrl-F to search by text.
Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
Individual - Tax Credits for Alternative Energy Systems
42.4.101 DETERMINATION OF APPROPRIATE SYSTEMS REP 12/22/2000
42.4.102 INCOME TAX CREDIT FOR NONFOSSIL ENERGY GENERATION SYSTEM REP 12/22/2000
42.4.103 PROPERTY TAX EXEMPTION FOR NONFOSSIL ENERGY SYSTEM TRANS 8/20/2004
42.4.104 ENERGY GENERATING SYSTEMS access file 9/19/2014
42.4.105 STANDARD COMPONENTS AND PASSIVE SOLAR SYSTEMS access file 6/11/2010
42.4.106 OTHER ENERGY GENERATING SYSTEMS REP 6/11/2010
42.4.107 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – QUALIFICATION AND PUBLICATION TRANS 8/20/2004
42.4.108 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – REPORTING TRANS 8/20/2004
42.4.109 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – VERIFICATION TRANS 8/20/2004
42.4.110 DEFINITIONS access file 6/11/2010
42.4.111 ALTERNATE RENEWABLE ENERGY GENERATION FACILITIES EXEMPTION - LESS THAN ONE MEGAWATT TRANS 8/20/2004
42.4.112 APPEAL RIGHTS TRANS 8/20/2004
42.4.113 COMMERCIAL USE FOR INCOME TAX TRANS 8/20/2004
42.4.114 PROPERTY TAX EXEMPTION - NONCOMMERCIAL ELECTRICAL GENERATION MACHINERY AND EQUIPMENT TRANS 8/20/2004
42.4.115 WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED IN EXTERIOR BOUNDARIES OF A MONTANA INDIAN RESERVATION - TRIBAL EMPLOYMENT AGREEMENT TRANS 8/20/2004
42.4.116 WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED ON SCHOOL TRUST LAND TRANS 8/20/2004
42.4.117 DEDUCTIBILITY OF IMPACT FEE FOR LOCAL GOVERNMENT AND SCHOOL DISTRICTS TRANS 8/20/2004
42.4.118 MULTIPLE INVESTORS CLAIMING THE ALTERNATIVE ENERGY SYSTEM access file 6/11/2010
42.4.119 RECORDS REQUIRED - AUDIT TRANS 8/20/2004
42.4.120 REQUEST FOR INFORMATION TRANS 8/20/2004
42.4.121 INDIVIDUAL ENERGY-RELATED TAX BENEFITS access file 6/11/2010
Rules 42.4.122 through 42.4.129 reserved
42.4.130 DEDUCTION OR CREDIT FOR INVESTMENT FOR ENERGY CONSERVATION TRANS 8/20/2004
42.4.131 DETERMINATION OF CAPITAL INVESTMENT FOR ENERGY CONSERVATION TRANS 8/20/2004
Subchapter 2
Individual - Energy Conservation Installation Credit
42.4.201 DEFINITIONS access file 2/15/2013
42.4.202 INDIVIDUAL INCOME TAX CREDIT FOR ENERGY CONSERVING EXPENDITURES access file 2/15/2013
42.4.203 CREDIT FOR ENERGY CONSERVATION INVESTMENT access file 6/11/2010
42.4.204 CAPITAL INVESTMENTS FOR QUALIFYING ENERGY CONSERVATION CREDIT access file 10/24/2014
42.4.205 TAX YEAR FOR CLAIMING THE ENERGY CONSERVATION CREDIT AND MULTIPLE UNITS OR INVESTORS access file 6/11/2010
42.4.206 NEW CONSTRUCTION STANDARDS access file 6/11/2010
42.4.207 RECORD RETENTION REQUIREMENTS access file 6/11/2010
42.4.208 ANNUAL UPDATE OF CAPITAL INVESTMENTS QUALIFYING FOR THE ENERGY CONSERVATION CREDIT access file 2/15/2013
42.4.209 STANDARDS AND RATINGS access file 10/24/2014
Subchapter 3
Individual - Residential Property Tax Credit for the Elderly
42.4.301 DEFINITIONS access file 8/9/2013
42.4.302 COMPUTATION OF ELDERLY HOMEOWNER/RENTER TAX CREDIT access file 10/10/2014
42.4.303 CLAIMING AN ELDERLY HOMEOWNER/RENTER TAX CREDIT access file 2/15/2013
Subchapter 4
Individual - Credit Allowed Resident Taxpayers for Income Taxes Imposed by Foreign States and Countries
42.4.401 DEFINITIONS access file 5/14/2010
42.4.402 CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE OR COUNTRY access file 2/15/2013
42.4.403 COMPUTATION OF CREDIT FOR TAX PAID TO ANOTHER STATE OR COUNTRY access file 5/14/2010
42.4.404 DEDUCTIONS NOT ALLOWED WHEN CREDIT CLAIMED access file 5/14/2010
Subchapter 5
Individual - Capital Gain Credit
42.4.501 DEFINITIONS access file 5/14/2010
42.4.502 CAPITAL GAIN CREDIT access file 5/14/2010
Subchapter 6
Individual - Rural Physician's Credit
42.4.601 DEFINITIONS access file 5/14/2010
42.4.602 RURAL PHYSICIAN'S CREDIT -- QUALIFICATIONS -- LIMITATIONS access file 5/14/2010
42.4.603 RURAL PHYSICIAN'S CREDIT - REPAYMENT access file 5/14/2010
Subchapter 7
Property Tax Credit Under 15-30-2336, MCA
42.4.702 QUALIFYING FOR THE PROPERTY TAX CREDIT UNDER 15-30-2336, MCA access file 5/14/2010
42.4.703 CALCULATION OF THE REFUNDABLE INDIVIDUAL INCOME TAX CREDIT UNDER 15-30-2336, MCA access file 5/14/2010
Subchapter 8
Education Donation Credits
Rule 42.4.801 reserved
42.4.802 QUALIFIED EDUCATION PROVIDER access file 12/25/2015
42.4.803 STUDENT SCHOLARSHIP ORGANIZATION REQUIREMENTS access file 12/25/2015
42.4.804 CREDIT LIMITATIONS AND CLAIMS access file 12/25/2015
Subchapter 9
Reserved
Subchapter 10
Reserved
Subchapter 11
Reserved
Subchapter 12
Reserved
Subchapter 13
Reserved
Subchapter 14
Reserved
Subchapter 15
Reserved
Subchapter 16
Corporation - New and Expanded Industry Credit
42.4.1601 DEFINITIONS access file 8/20/2004
42.4.1602 CREDIT FOR NEW OR EXPANDING CORPORATIONS access file 8/20/2004
42.4.1603 PERIOD OF ELIGIBILITY access file 1/18/2008
42.4.1604 MANUFACTURING access file 5/14/2010
42.4.1605 NEW CORPORATION access file 8/20/2004
42.4.1606 EXPANDING CORPORATION access file 8/20/2004
42.4.1607 COMPLIANCE WITH CERTAIN STATUTES REQUIRED access file 8/20/2004
42.4.1608 SUBMISSION OF EMPLOYEE LISTS access file 2/15/2013
42.4.1609 DETERMINATION OF NEW JOBS access file 1/18/2008
42.4.1610 DETERMINATION OF WAGES access file 8/20/2004
42.4.1611 AVAILABILITY OF TAX CREDIT access file 8/20/2004
42.4.1612 WHEN CREDIT MAY BE CLAIMED access file 8/20/2004
Subchapter 17
Individual and Corporation - Temporary Emergency Lodging
42.4.1702 CREDIT FOR TEMPORARY EMERGENCY LODGING access file 10/24/2014
Subchapter 18
Reserved
Subchapter 19
Reserved
Subchapter 20
Reserved
Subchapter 21
Reserved
Subchapter 22
Reserved
Subchapter 23
Individual and Corporation - Unlocking State Lands Tax Credit
42.4.2301 DEFINITIONS access file 10/24/2014
42.4.2302 CLAIMING THE UNLOCKING STATE LANDS TAX CREDIT access file 10/24/2014
42.4.2303 ALLOCATION OF CREDIT FOR ACCESS THROUGH LAND WITH MULTIPLE OWNERS AND LAND OWNED BY PASS-THROUGH ENTITIES access file 10/24/2014
Subchapter 24
Individual and Corporation - Health Insurance Credits
42.4.2402 INSURE MONTANA REFUNDABLE CREDIT access file 9/24/2010
42.4.2403 REDUCTION OF DEDUCTIONS ALLOWED FOR INSURANCE CLAIMS access file 10/24/2014
42.4.2404 COORDINATION WITH OTHER HEALTH INSURANCE CREDITS access file 2/15/2013
Subchapter 25
Individual and Corporation - Biodiesel and Biolubricant Tax Credit
42.4.2501 DEFINITIONS access file 5/14/2010
42.4.2502 CARRYOVER AND RECAPTURE OF OILSEED CRUSH FACILITY TAX CREDIT access file 5/14/2010
42.4.2503 CARRYOVER AND RECAPTURE OF BIODIESEL OR BIOLUBRICANT PRODUCTION FACILITY TAX CREDIT access file 5/14/2010
42.4.2504 CARRYOVER AND RECAPTURE OF BIODIESEL BLENDING AND STORAGE TAX CREDIT access file 5/14/2010
Subchapter 26
Individual and Corporation - Recycle Credit Against Individual and Corporate Income Taxes
42.4.2601 DEFINITIONS access file 5/14/2010
42.4.2602 ADDITIONAL DEDUCTION FOR PURCHASE OF RECYCLED MATERIAL access file 9/19/2014
Rule 42.4.2603 reserved
42.4.2604 CREDIT FOR INVESTMENTS IN DEPRECIABLE EQUIPMENT OR MACHINERY TO COLLECT, PROCESS, OR MANUFACTURE A PRODUCT FROM RECLAIMED MATERIAL, OR PROCESS SOILS CONTAMINATED BY HAZARDOUS WASTES access file 8/20/2004
42.4.2605 PERIOD COVERED FOR THE RECLAMATION AND RECYCLING CREDIT access file 5/14/2010
Subchapter 27
Individual and Corporation - Qualified Endowment
42.4.2701 DEFINITIONS access file 9/5/2014
Rule 42.4.2702 reserved
42.4.2703 ELIGIBILITY REQUIREMENTS TO HOLD A QUALIFIED ENDOWMENT access file 9/5/2014
42.4.2704 TAX CREDIT AND DEDUCTION LIMITATIONS access file 9/5/2014
42.4.2705 CREATING A PERMANENT IRREVOCABLE FUND access file 5/14/2010
42.4.2706 REPORTING REQUIREMENTS access file 2/15/2013
42.4.2707 QUALIFIED ENDOWMENT CREDIT FOR CORPORATIONS REP 2/15/2013
42.4.2708 DETERMINING PRESENT VALUE FOR THE ENDOWMENT CREDIT access file 9/5/2014
Subchapter 28
Individual and Corporation - Employee Disability Health Insurance
42.4.2801 DEFINITIONS access file 9/19/2014
42.4.2802 HEALTH INSURANCE FOR UNINSURED MONTANANS CREDIT access file 9/19/2014
42.4.2803 DETERMINING NUMBER OF EMPLOYEES access file 9/19/2014
Subchapter 29
Individual and Corporation - Historic Property Preservation
Rule 42.4.2901 reserved
42.4.2902 COMPUTATION OF THE TAX CREDIT FOR THE PRESERVATION OF HISTORIC PROPERTIES access file 12/25/2015
42.4.2903 COMPUTATION OF TAX CREDIT FOR PRESERVATION OF HISTORIC PROPERTY FOR MARRIED TAXPAYERS access file 5/14/2010
42.4.2904 OWNERSHIP OF HISTORIC PROPERTY access file 12/25/2015
42.4.2905 CLAIMING THE HISTORIC PRESERVATION CREDIT access file 12/25/2015
Subchapter 30
Individual and Corporation - Infrastructure Users Fee
Rule 42.4.3001 reserved
42.4.3002 WHO MAY CLAIM THE INFRASTRUCTURE USER FEE CREDIT access file 8/20/2004
42.4.3003 CLAIMING THE INFRASTRUCTURE USER FEE CREDIT access file 2/15/2013
42.4.3004 RECAPTURE OF THE INFRASTRUCTURE USER FEE CREDIT access file 8/20/2004
Subchapter 31
Individual and Corporation - Contractor Gross Receipt
Rule 42.4.3101 reserved
42.4.3102 CREDIT FOR CONTRACTOR'S GROSS RECEIPTS TAX - INDIVIDUAL INCOME TAX access file 5/14/2010
42.4.3103 CREDIT FOR CONTRACTOR'S GROSS RECEIPTS TAX - CORPORATION INCOME TAX access file 9/19/2014
Subchapter 32
Individual and Corporation - Qualified Research Credit
Rule 42.4.3201 reserved
42.4.3202 CREDIT FOR INCREASING RESEARCH ACTIVITIES access file 2/15/2013
42.4.3203 INFORMATION REQUIRED OF A MULTISTATE BUSINESS CLAIMING A CREDIT FOR INCREASING RESEARCH ACTIVITIES access file 1/28/2005
Subchapter 33
Individual and Corporation - Movie and Television Industry and Related Media - Tax Credit
42.4.3301 DEFINITIONS access file 1/18/2008
42.4.3302 STATE CERTIFICATION access file 8/11/2006
42.4.3303 SUBMISSION OF COSTS AND APPLICATION FOR TAX CREDIT access file 2/15/2013
42.4.3304 CERTIFICATION FOR EMPLOYMENT PRODUCTION TAX CREDIT access file 5/14/2010
42.4.3305 QUALIFIED EXPENDITURES access file 5/14/2010
42.4.3306 PENALTY AND INTEREST access file 5/14/2010
Subchapter 34
Reserved
Subchapter 35
Reserved
Subchapter 36
Reserved
Subchapter 37
Reserved
Subchapter 38
Reserved
Subchapter 39
Reserved
Subchapter 40
Reserved
Subchapter 41
Alternative Energy Production - Income and Property Tax Incentives for Individuals and Corporations
42.4.4101 ALTERNATIVE ENERGY PRODUCTION CREDIT DEFINITIONS access file 6/11/2010
42.4.4102 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – QUALIFICATION AND PUBLICATION REP 6/11/2010
42.4.4103 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – REPORTING REP 6/11/2010
42.4.4104 ELECTRICAL GENERATION AND TRANSMISSION FACILITY – VERIFICATION REP 6/11/2010
42.4.4105 ALTERNATE RENEWABLE ENERGY GENERATION FACILITIES PROPERTY TAX EXEMPTION - LESS THAN ONE MEGAWATT access file 6/11/2010
42.4.4106 APPEAL RIGHTS access file 2/15/2013
42.4.4107 COMMERCIAL USE AND OTHER REQUIREMENTS FOR COMMERCIAL AND NET METERING SYSTEMS ELIGIBLE FOR THE INCOME TAX CREDIT access file 9/19/2014
42.4.4108 PROPERTY TAX EXEMPTION - NONCOMMERCIAL ELECTRICAL GENERATION MACHINERY AND EQUIPMENT access file 6/11/2010
42.4.4109 ALTERNATIVE ENERGY INCOME TAX CREDITS FOR GENERATION FACILITIES LOCATED WITHIN EXTERIOR BOUNDARIES OF A MONTANA INDIAN RESERVATION - TRIBAL EMPLOYMENT AGREEMENT access file 6/11/2010
42.4.4110 WIND ENERGY TAX CREDITS FOR GENERATION FACILITIES LOCATED ON SCHOOL TRUST LAND REP 2/10/2006
42.4.4111 DEDUCTIBILITY OF IMPACT FEE FOR LOCAL GOVERNMENT AND SCHOOL DISTRICTS REP 6/11/2010
42.4.4112 RECORDS REQUIRED - AUDIT access file 6/11/2010
42.4.4113 REQUEST FOR INFORMATION REP 6/11/2010
42.4.4114 ENERGY PRODUCTION OR DEVELOPMENT - PROPERTY TAX ABATEMENT ELIGIBILITY FOR NEW INVESTMENT IN THE CONVERSION, TRANSPORT, MANUFACTURE, RESEARCH, AND DEVELOPMENT OF RENEWABLE ENERGY, CLEAN COAL ENERGY, AND CARBON DIOXIDE EQUIPMENT AND FACILITIES access file 6/11/2010
42.4.4115 PROPERTY TAX EXEMPTION FOR LAND ADJACENT TO TRANSMISSION LINE RIGHT-OF-WAY OR EASEMENT access file 6/11/2010
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security