Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.25 - NATURAL RESOURCES TAXES
Subchapter 42.25.15 - Resource Indemnity Trust Tax
Rule 42.25.1501 - DEFINITIONS
Universal Citation: MT Admin Rules 42.25.1501
Current through Register Vol. 6, March 22, 2024
The following definitions apply to this chapter:
(1) "Mineral" as used for resource indemnity trust tax purposes, means any precious stones or gems, gold, silver, copper, coal, lead, scoria, travertine, petroleum, natural gas, oil, uranium, or other nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana, including sand and gravel.
15-1-201, MCA; IMP, 15-38-103, 15-38-105, MCA;
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