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This document provides instructions for Montana tax credits related to oilseed crushing facilities and biodiesel/biolubricant production facilities. It defines key terms like biodiesel and biolubricant. It explains the costs that qualify for the respective credits and outlines the requirements to qualify for each credit, such as the property being operational before January 1, 2015 and the taxpayer crushing oilseed or producing biodiesel/biolubricant in the tax year. The credits can be carried forward for up to 7 years but are subject to recapture if operations cease for over 12 months within 5 years.