Montana Code 15-32-105. Application to new construction — rules
15-32-105. Application to new construction — rules. (1) It is the intent of the legislature that no deduction or credit under this part be allowed for capital investment for an energy conservation practice in the new construction of a building if that capital investment would have been made under established standards of new construction. The department of revenue shall adopt rules to implement this legislative intent. Such rules shall be based on the best currently available methods of analysis, including those of the national bureau of standards, the department of housing and urban development, and other federal agencies and professional societies and materials developed by the department. Provisions shall be made for an annual updating of rules and standards as required.
Terms Used In Montana Code 15-32-105
- Building: means :
(a)a single or multiple dwelling, including a mobile home or manufactured home; or
(b)a building used for commercial, industrial, or agricultural purposes that is enclosed with walls and a roof. See Montana Code 15-32-102
- Capital investment: means any material or equipment purchased and installed in a building or land with or without improvements. See Montana Code 15-32-102
- Passive solar system: means a direct thermal energy system that uses the structure of a building and its operable components to provide heating or cooling during the appropriate times of the year by using the climate resources available at the site. See Montana Code 15-32-102
(2)The department may adopt rules to define standard components of conventional buildings and to establish other necessary elements of the definition of passive solar system consistent with the intent of 15-32-102.