Montana § 15-32-106 - Procedure For Obtaining Benefit Of Deduction
Full text of Montana Montana Code Annotated § 15-32-106 — Procedure For Obtaining Benefit Of Deduction, with citation guidance and answers to common questions.
§ 15-32-106. Procedure For Obtaining Benefit Of Deduction
Procedure for obtaining benefit of deduction. The department of revenue shall approve a deduction under 15-32-103 that demonstrably promotes energy conservation or uses a recognized nonfossil form of energy generation. The department of revenue may refer a deduction involving energy generation to the department of environmental quality for its advice, and the department of environmental quality shall respond within 60 days. The department of revenue may refer a deduction involving energy conservation to the department of labor and industry for its advice, and the department of labor and industry shall respond within 60 days. The department of revenue may deny a deduction that it finds to be impractical or ineffective.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-32-106
What does Montana Code Annotated § 15-32-106 cover?
Section 15-32-106 ("Procedure For Obtaining Benefit Of Deduction") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-32-106?
A common citation format is "Montana Code Annotated § 15-32-106" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-32-106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.