GroundRules
15-32-104: Limitations on deduction and credit.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES
- Part 1. Investment in Energy Conservation or Alternative Energy
Tax treatment under 15-32-103 is limited to persons and firms not primarily engaged in the provision of gas or electricity derived from fossil fuel extraction or conventional hydroelectric development.
Collected 2026-09-14T04:47:29Z. Source file · JSON