ARM 42.4.2605. PERIOD COVERED FOR THE RECLAMATION AND RECYCLING CREDIT

(1) The credit must be taken in the tax year in which the machinery/equipment was acquired and placed into service. (2) Any credit claimed is subject to review by the department. The department may request the assistance of the Montana Department of Environmental Quality when making its determinations. The responsibility to maintain accurate records to substantiate the credit remains with the taxpayer.