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Montana Title 15. Taxation § 15-32-601. Definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

For the purposes of this part, unless otherwise required by the context, the following definitions apply:

(1) “Collect” means the collection and delivery of reclaimable materials to a recycling or reclaimable materials processing facility.

(2) “Postconsumer material” means a product or packaging material that has served its final intended use, that has been discarded by an individual, commercial enterprise, or other entity after having fulfilled its intended application or use, and that is usually thrown away and hauled to landfills. This term does not include wastes generated during production of an end product.

(3) “Process” includes but is not limited to the treatment of hazardous wastes as defined in 75-10-403.

(4)(a) “Reclaimable material” means material that has useful physical or chemical properties after serving a specific purpose and that would normally be disposed of as solid waste, as defined in 75-10-203, by a consumer, processor, or manufacturer.

(b) Except for claiming a tax credit as provided in 15-32-603(1)(d), material may not be considered reclaimed by the consumer, processor, or manufacturer that generated the material.

(5) “Recycled material” means a substance that is produced from reclaimed material as provided in 15-32-609.

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Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-32-601. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-st-15-32-601/

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