Montana § 15-38-103 Definitions

Montana Statutes

§ 15-38-103 — Definitions

Montana § 15-38-103

Title 15TAXATION

Ch. 38RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT

Part 1General Provisions

This text of Montana § 15-38-103 (Definitions) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-38-103 (2026).

Text

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.

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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.

Legislative 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.