Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 9 - MINING CLASSIFICATION
Section R15-5-901 - Definitions

Ariz. Admin. Code § 15-5-901

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-5-901 - Definitions

In addition to the definitions provided in A.R.S. § 42-5001, the following definitions apply to this Article:

1. "Mining" means operations involving the extraction of nonmetalliferous mineral products from beneath or at the surface of the earth for commercial use and includes underground, surface, and open-pit operations.

2. "Nonmetalliferous mineral product" has the same meaning as prescribed in A.R.S. § 42-5072.

Ariz. Admin. Code § R15-5-901

Amended effective November 7, 1978 (Supp. 78-6). Repealed effective August 13, 1987 (Supp. 87-3). New Section R15-5-901 renumbered from R15-5-903 and amended by final rulemaking at 6 A.A.R. 2952, effective July 18, 2000 (Supp. 00-3).