{"data":{"id":"us-mt/15-32-104","jurisdiction":"us-mt","citation":"15-32-104","heading":"Limitations on deduction and credit.","body":"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.","path":["TITLE 15. TAXATION","CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES","Part 1. Investment in Energy Conservation or Alternative Energy"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0320/part_0010/section_0040/0150-0320-0010-0040.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:29Z","sha256":"095a9a93c6beae41f7c4cbc3299269f4e7a69d325ebd77c3c8190c9c0433a693","source_id":"us-mt","stale":false,"prev":"us-mt/15-32-103","next":"us-mt/15-32-105"},"notice":"GroundRules: Original legal text. Not legal advice."}