GroundRules
15-30-2342: Credit for preservation of historic buildings.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 30. INDIVIDUAL INCOME TAX
- Part 23. Specific Tax Credits and Tax Checkoffs
There is allowed as a credit against the taxes imposed by 15-30-2103 a percentage of the credit allowed for qualified rehabilitation expenditures with respect to any certified historic building located in Montana as provided in 15-31-151.
Collected 2026-09-14T04:47:16Z. Source file · JSON