Abstract: . . .  credit cannot be carried over to a succeeding year. “Geothermal energy system” means a system that transfers . . .
. . .  a heat pump, utilizing a refrigerant cycle, the “energy conservation purpose” of the system must be . . .
. . .  model)__________________________________________ 1. Cost of system including installation..................................................................... . . .
. . .  smaller.............................................................................................. 5. Total credits claimed in prior years....................................................................... . . .
--392,4,49,871,1962