{"data":{"id":"us-mt/15-24-3116","jurisdiction":"us-mt","citation":"15-24-3116","heading":"Rules.","body":"(1) The department of revenue shall adopt rules for the implementation of this part, including the valuation of qualifying property and administration of property certified under 15-24-3112 or classified under 15-6-157 or 15-6-158.\n(2) The department of environmental quality shall adopt rules necessary for certification, compliance, and revocation of certificates, as provided in 15-24-3112, and for classification as class fourteen property, as provided in 15-6-157, or class fifteen property, as provided in 15-6-158. The rules may include specifying procedures, including timeframes for certification application, and definitions necessary to identify property for certification and compliance. The percentage of the carbon dioxide produced by a facility that is to be sequestered or offset must be based on technology that is practically obtainable as determined by the department.","path":["TITLE 15. TAXATION","CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS","Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0240/part_0310/section_0160/0150-0240-0310-0160.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:06Z","sha256":"9425383b972715739aeae73ae245ffce0013baf2fead98f75233540044502fbb","source_id":"us-mt","stale":false,"prev":"us-mt/15-24-3113","next":"us-mt/15-24-3201"},"notice":"GroundRules: Original legal text. Not legal advice."}