The following definitions apply to this chapter:

1. (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.

Authorizing statute(s): 15-1-201, MCA

Implementing statute(s): 15-38-103, 15-38-105, MCA

History: NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82; AMD, 1988 MAR p. 1893, Eff. 8/26/88; AMD, 2000 MAR p. 2988, Eff. 10/27/00; TRANS, from ARM 42.32.101, 2013 MAR p. 180, Eff. 2/1/13.