ARM 42.23.421. DEDUCTION FOR INVESTMENT FOR ENERGY CONSERVATION

(1) A deduction is allowed for a portion of expenditures made for the purpose of conserving energy in buildings, both residential and nonresidential, used in the taxpayer's business. (2) This deduction must be claimed on the form provided by the department. The complete form must be attached to the taxpayer's corporate income tax return for the year in which the deduction is claimed.