Title 59 Revenue and Taxation Chapter 5 Severance Tax on Oil, Gas, and Mining Section 201 Definitions.
59-5-201.Definitions.
As used in this part:
(1) (a) "Metalliferous minerals" includes any ore, metal, or other substance containing the
following:
(i) aluminum;
(ii) antimony;
(iii) arsenic;
(iv) barium;
(v) beryllium;
(vi) bismuth;
(vii) boron;
(viii) cadmium;
(ix) calcium;
(x) cerium;
(xi) cesium;
(xii) chromium;
(xiii) cobalt;
(xiv) columbium;
(xv) copper;
(xvi) gallium;
(xvii) germanium;
(xviii) gold;
(xix) hafnium;
(xx) indium;
(xxi) iridium;
(xxii) iron;
(xxiii) lanthanum;
(xxiv) lead;
(xxv) lithium;
(xxvi) manganese;
(xxvii) mercury;
(xxviii) molybdenum;
(xxix) nickel;
(xxx) osmium;
(xxxi) palladium;
(xxxii) platinum;
(xxxiii) praseodymium;
(xxxiv) rare earth metals;
(xxxv) rhenium;
(xxxvi) rhodium;
(xxxvii) rubidium;
(xxxviii) ruthenium;
(xxxix) samarium;
(xl) scandium;
(xli) selenium;
(xlii) silicon;
(xliii) silver;
(xliv) sodium;
(xlv) strontium;
(xlvi) tantalum;
(xlvii) tellurium;
(xlviii) thallium;
(xlix) thorium;
(l) tin;
(li) titanium;
(lii) tungsten;
(liii) uranium;
(liv) vanadium;
(lv) yttrium;
(lvi) zinc; or
(lvii) zirconium.
(b) "Metalliferous minerals" does not include:
(i) chloride compounds or salts;
(ii) potash;
(iii) rock, sand, gravel, and stone products;
(iv) gypsum;
(v) sulfur or sulfuric acid;
(vi) gem stones;
(vii) ammonium nitrate;
(viii) carbon dioxide;
(ix) oil, gas, coal, and all carboniferous materials; or
(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.
Amended by Chapter 287, 1990 General Session
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