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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.32.102    APPLICABILITY

(1) Minerals which are stockpiled or otherwise placed in storage in the same form as when extracted or produced are not subject to the tax until refined, treated, or sold.

History: Sec. 15-1-201, MCA; IMP, Sec. 15-38-105, MCA; NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82.

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