ARM 42.4.202. INDIVIDUAL INCOME TAX CREDIT FOR ENERGY CONSERVING EXPENDITURES

(1) A credit against individual income tax for energy-conserving expenditures provided in 15-32-109 , MCA, is claimed by filing an Individual Income Tax Return Form 2 with Form ENRG-C. The credit is not allowed unless the return and form ENRG-C, providing the information prescribed in the form, are filed with the Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805.