1. (1) The gross value of minerals subject to tax will be determined at the point where mining processes end and manufacturing or non-mining processes begin. In general, mining includes overburden removal, blasting, loading, transportation between mining processes, sorting, reduction and drying. Processes which will be considered non-mining are fine grinding, burning or calcining, blending with other materials, and treatment effecting a chemical change and packaging.

   1. (a) The points at which mining processes end for specific minerals are listed below:

      Mineral Valuation Point

      Bentonite after crushing and drying

      Gypsum after crushing

      Limestone after crushing

      Talc after crushing and sorting

      Vermiculite after screening

   2. (b) No deductions will be allowed for processing costs incurred beyond the valuation point.

Authorizing statute(s): Sec. 15-23-108, MCA

Implementing statute(s): Sec. 15-23-502 and 15-23-503, MCA

History: NEW, 1988 MAR p. 1983, Eff. 9/9/88; AMD, 2000 MAR p. 2988, Eff. 10/27/00.