15-32-104. Limitations on deduction and credit.
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/mt/title-15/chapter-32/part-1/15-32-104·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-32-104 . Limitations on deduction and credit. 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.