15-38-103. Definitions. As used in this chapter, the following definitions apply:
(1) "Department" means department of revenue.
(2) "Gross value of product" means, except as provided in 15-38-125 through 15-38-129, the market value of any merchantable mineral extracted or produced during the taxable year.
(3) "Mineral" means any precious stones or gems, gold, silver, copper, coal, lead, petroleum, natural gas, oil, uranium, talc, vermiculite, limestone, or other nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana.
(4) "Total environment" means air, water, soil, flora, and fauna and the social, economic, and cultural conditions that influence communities and individual citizens.
History: En. 84-7003 by Sec. 3, Ch. 497, L. 1973; amd. Sec. 23, Ch. 52, L. 1977; R.C.M. 1947, 84-7003; amd. Sec. 11, Ch. 531, L. 1989; amd. Sec. 1, Ch. 520, L. 1991; amd. Sec. 12, Ch. 695, L. 1991; amd. Sec. 11, Ch. 506, L. 1993; amd. Sec. 1, Ch. 10, L. 1995; amd. Sec. 11, Ch. 397, L. 1995.
Structure Montana Code Annotated
Chapter 38. Resource Indemnity Trust and Ground Water Assessment
15-38-104. Tax on mineral production
15-38-105. Report of gross yield from mines
15-38-106. Payment of tax -- records -- collection of taxes -- refunds
15-38-107. Procedure in case of failure to file statement
15-38-108. Warrant for distraint
15-38-109. Restricted access to records
15-38-110. Deficiency assessment -- review -- penalty and interest
15-38-111. Credit for overpayment -- interest on overpayment
15-38-112. Statute of limitations
15-38-113. Exemption from resource indemnity and ground water assessment tax
15-38-114. through 15-38-120 reserved
15-38-121. Certain royalties exempt
15-38-122. through 15-38-124 reserved
15-38-125. Gross value of product for coal
15-38-126. Gross value of product for talc
15-38-127. Gross value of product for vermiculite
15-38-128. Gross value of product for limestone
15-38-129. Gross value of product for industrial garnets and byproducts