§ 15-32-104

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. History: En. 84-7406 by Sec. 6, Ch. 548, L. 1975; R.C.M. 1947, 84-7406; amd. Sec. 6, Ch. 480, L. 1981; amd. Sec. 2, Ch. 524, L. 2003; amd. Sec. 31, Ch. 503, L. 2021.