Rule 42.25.1104 - MINING VERSUS NON-MINING PROCESSES(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. (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 |
(b) No deductions will be allowed for processing costs incurred beyond the valuation point.Mont. Admin. r. 42.25.1104
NEW, 1988 MAR p. 1983, Eff. 9/9/88; AMD, 2000 MAR p. 2988, Eff. 10/27/00.Sec. 15-23-108, MCA; IMP, Sec. 15-23-502 and 15-23-503, MCA;