Rule 42.25.1501 - DEFINITIONSThe 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.Mont. Admin. r. 42.25.1501
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. 2/1/13.15-1-201, MCA; IMP, 15-38-103, 15-38-105, MCA;