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Rule Title: DEFINITIONS
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Department: REVENUE, DEPARTMENT OF
Chapter: NATURAL RESOURCES TAXES
Subchapter: Net Proceeds Tax on Miscellaneous Mines
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.25.1101    DEFINITIONS

(1) The following definitions apply to terms used in this sub-chapter:

(1) "After crushing" refers to after all crushing but before grinding.

(2) "Improvements and repairs" are defined as buildings and improvements to the land located at the mine site.

(3) "Mine" or "mining claim" is the location at which a mineral is produced, extracted, or quarried.   The mining claim may include one or more mines depending upon ownership (single) , location, integration of mining system, and single management.

(4) "Mineral" includes precious or semiprecious stones or gems, gold, silver, lead, coal, lime rock, granite, marble, travertine, talc, phosphate, and other minerals, rock, or stone extracted from underground mines, quarries, open pits, dumps, or tailings.

(5) "Reduction works" shall include mills, crushing, washing, or treatment plants that prepare the product mined to a point where it has marketable value.

History: Sec. 15-23-108, MCA; IMP, Sec. 15-23-501, 15-23-502, and 15-23-503, MCA; NEW, Eff. 4/5/74; AMD and TRANS, from ARM 42.22.1101, 1986 MAR p. 2072, Eff. 12/27/86; AMD, 1988 MAR p. 1893, Eff. 8/26/88; AMD, 2000 MAR p. 2988, Eff. 10/27/00.


 

 
MAR Notices Effective From Effective To History Notes
10/27/2000 Current History: Sec. 15-23-108, MCA; IMP, Sec. 15-23-501, 15-23-502, and 15-23-503, MCA; NEW, Eff. 4/5/74; AMD and TRANS, from ARM 42.22.1101, 1986 MAR p. 2072, Eff. 12/27/86; AMD, 1988 MAR p. 1893, Eff. 8/26/88; AMD, 2000 MAR p. 2988, Eff. 10/27/00.
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