Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL
Subchapter 42.23.4 - Deductions
Rule 42.23.423 - TYPES OF APPROPRIATE INVESTMENTS FOR ENERGY CON - SERVATION PURPOSES

Universal Citation: MT Admin Rules 42.23.423

Current through Register Vol. 6, March 22, 2024

(1) The department has determined that the following capital investments are among those that can result in the conservation of energy:

(a) insulation in existing buildings of floors, walls, ceilings, and roofs;

(b) insulation in new buildings of floors, walls, ceilings, and roofs insofar as it produces an insulating factor in excess of established standards;

(c) insulation of pipes and ducts located in nonheated areas and of hot water heaters and tanks;

(d) special insulating siding with a certified insulating factor substantially in excess of that of normal siding;

(e) storm or triple glazed windows;

(f) storm doors;

(g) insulated exterior doors;

(h) caulking and weather stripping;

(i) devices which limit the flow of hot water from shower heads and lavatories;

(j) waste heat recovery devices;

(k) glass fireplace doors;

(l) exhaust fans used to reduce air conditioning requirements;

(m) replacement of incandescent light fixtures with light fixtures of a more efficient type;

(n) lighting controls with cutoff switches to permit selective use of lights;

(o) clock regulated thermostats.

(2) This is not to be considered an exhaustive list of qualifying capital investments. The department will consider other investments that substantially reduce the waste or dissipation of energy or reduce the amount of energy required for the heating, cooling, or lighting of buildings.

Sec. 15-31-501, MCA; IMP, Sec. 15-32-103, MCA;

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