{"data":{"id":"us-mt/15-32-303","jurisdiction":"us-mt","citation":"15-32-303","heading":"Deduction for purchase of Montana-produced organic or inorganic fertilizer.","body":"In addition to all other deductions from adjusted gross individual income allowed in computing taxable income under Title 15, chapter 30, or from gross corporate income allowed in computing net income under Title 15, chapter 31, part 1, a taxpayer may deduct expenditures for organic fertilizer and inorganic fertilizer produced as a byproduct produced in Montana and used in Montana if the expenditure was not otherwise deducted in computing taxable income.","path":["TITLE 15. TAXATION","CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES","Part 3. Tax Deduction for Purchasing Montana-Produced Organic Fertilizer and Inorganic Fertilizer Produced as Byproduct"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0320/part_0030/section_0030/0150-0320-0030-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:30Z","sha256":"3a2ea30df218f1dce8f3c676d9af3e144f5270964fb777fbb5505939287bb388","source_id":"us-mt","stale":false,"prev":"us-mt/15-32-302","next":"us-mt/15-32-401"},"notice":"GroundRules: Original legal text. Not legal advice."}