ARM 42.4.4107. COMMERCIAL USE FOR INCOME TAX

(1) With regard to 15-32-404 , MCA, the investment must be made in certain depreciable property qualifying under section 38 of the IRC of 1986, as amended, for a commercial system or a net metering system, as defined in 69-8-103 , MCA. Property placed in service for personal use does not qualify for this credit.