Utah § 59-5-201 Definitions.

Utah Statutes

§ 59-5-201 — Definitions.

Utah § 59-5-201

Title 59Revenue and Taxation

Ch. 59-5Severance Tax on Oil, Gas, and Mining

Part 59-5-2Mining Severance Tax

This text of Utah § 59-5-201 (Definitions.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-5-201 (2026).

Text

As used in this part:

(1)(1)(a) "Metalliferous minerals" includes any ore, metal, or other substance containing the following:

(1)(a)(i) aluminum;

(1)(a)(ii) antimony;

(1)(a)(iii) arsenic;

(1)(a)(iv) barium;

(1)(a)(v) beryllium;

(1)(a)(vi) bismuth;

(1)(a)(vii) boron;

(1)(a)(viii) cadmium;

(1)(a)(ix) calcium;

(1)(a)(x) cerium;

(1)(a)(xi) cesium;

(1)(a)(xii) chromium;

(1)(a)(xiii) cobalt;

(1)(a)(xiv) columbium;

(1)(a)(xv) copper;

(1)(a)(xvi) gallium;

(1)(a)(xvii) germanium;

(1)(a)(xviii) gold;

(1)(a)(xix) hafnium;

(1)(a)(xx) indium;

(1)(a)(xxi) iridium;

(1)(a)(xxii) iron;

(1)(a)(xxiii) lanthanum;

(1)(a)(xxiv) lead;

(1)(a)(xxv) lithium;

(1)(a)(xxvi) manganese;

(1)(a)(xxvii) mercury;

(1)(a)(xxviii) molybdenum;

(1)(a)(xxix) nickel;

(1)(a)(xxx) osmium;

(1)(a)(xxxi) palladium;

(1)(a)(xxxii) plat

Free access — add to your briefcase to read the full text and ask questions with AI

As used in this part:
(1) (1)(a) "Metalliferous minerals" includes any ore, metal, or other substance containing the following:
(1)(a)(i) aluminum;
(1)(a)(ii) antimony;
(1)(a)(iii) arsenic;
(1)(a)(iv) barium;
(1)(a)(v) beryllium;
(1)(a)(vi) bismuth;
(1)(a)(vii) boron;
(1)(a)(viii) cadmium;
(1)(a)(ix) calcium;
(1)(a)(x) cerium;
(1)(a)(xi) cesium;
(1)(a)(xii) chromium;
(1)(a)(xiii) cobalt;
(1)(a)(xiv) columbium;
(1)(a)(xv) copper;
(1)(a)(xvi) gallium;
(1)(a)(xvii) germanium;
(1)(a)(xviii) gold;
(1)(a)(xix) hafnium;
(1)(a)(xx) indium;
(1)(a)(xxi) iridium;
(1)(a)(xxii) iron;
(1)(a)(xxiii) lanthanum;
(1)(a)(xxiv) lead;
(1)(a)(xxv) lithium;
(1)(a)(xxvi) manganese;
(1)(a)(xxvii) mercury;
(1)(a)(xxviii) molybdenum;
(1)(a)(xxix) nickel;
(1)(a)(xxx) osmium;
(1)(a)(xxxi) palladium;
(1)(a)(xxxii) platinum;
(1)(a)(xxxiii) praseodymium;
(1)(a)(xxxiv) rare earth metals;
(1)(a)(xxxv) rhenium;
(1)(a)(xxxvi) rhodium;
(1)(a)(xxxvii) rubidium;
(1)(a)(xxxviii) ruthenium;
(1)(a)(xxxix) samarium;
(1)(a)(xl) scandium;
(1)(a)(xli) selenium;
(1)(a)(xlii) silicon;
(1)(a)(xliii) silver;
(1)(a)(xliv) sodium;
(1)(a)(xlv) strontium;
(1)(a)(xlvi) tantalum;
(1)(a)(xlvii) tellurium;
(1)(a)(xlviii) thallium;
(1)(a)(xlix) thorium;
(1)(a)(l) tin;
(1)(a)(li) titanium;
(1)(a)(lii) tungsten;
(1)(a)(liii) uranium;
(1)(a)(liv) vanadium;
(1)(a)(lv) yttrium;
(1)(a)(lvi) zinc; or
(1)(a)(lvii) zirconium.
(1)(b) "Metalliferous minerals" does not include:
(1)(b)(i) chloride compounds or salts;
(1)(b)(ii) potash;
(1)(b)(iii) rock, sand, gravel, and stone products;
(1)(b)(iv) gypsum;
(1)(b)(v) sulfur or sulfuric acid;
(1)(b)(vi) gem stones;
(1)(b)(vii) ammonium nitrate;
(1)(b)(viii) carbon dioxide;
(1)(b)(ix) oil, gas, coal, and all carboniferous materials; or
(1)(b)(x) phosphate.
(2) "Mine" means an operation for extracting minerals and includes any deposit of valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary source including tails, slag, waste dumps, or other similar secondary source, whether in solution or otherwise.
(3) "Mining" means the act, process, or work of extracting minerals from their natural occurring environment or from a mine, and transporting or moving those minerals to the point of processing, use, or sale. "Mining" includes the process of leaching minerals from their naturally occurring deposit.
(4) "Ore" means raw materials in their natural state or condition prior to beneficiation or processing, and includes mined raw materials extracted prior to further processing. "Ore" includes any metalliferous material whose metal content is less than 15% and does not include any material whose metal content is 15% or greater.