§ 15-32-301 Purpose
§ 15-32-302 Definitions
§ 15-32-303 Deduction for purchase of Montana-produced organic or inorganic fertilizer

Terms Used In Montana Code > Title 15 > Chapter 32 > Part 3 - Tax Deduction for Purchasing Montana-Produced Organic Fertilizer and Inorganic Fertilizer Produced as Byproduct

  • Inorganic fertilizer produced as a byproduct: means enriched mine tailings, kiln dust, and reject rock that have been processed for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101. See Montana Code 15-32-302
  • Organic fertilizer: means raw organic matter that has been processed and aged for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101. See Montana Code 15-32-302
  • Raw organic matter: means unprocessed plant or animal waste products. See Montana Code 15-32-302