1     
LITHIUM SEVERANCE TAX AMENDMENTS

2     
2023 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Nate Blouin

5     
House Sponsor: ____________

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions relating to the mining severance tax.
10     Highlighted Provisions:
11          This bill:
12          ▸     clarifies that chloride compounds and salts that contain lithium are considered
13     metalliferous minerals; and
14          ▸     makes technical changes.
15     Money Appropriated in this Bill:
16          None
17     Other Special Clauses:
18          None
19     Utah Code Sections Affected:
20     AMENDS:
21          59-5-201, as last amended by Laws of Utah 1990, Chapter 287
22     

23     Be it enacted by the Legislature of the state of Utah:
24          Section 1. Section 59-5-201 is amended to read:
25          59-5-201. Definitions.
26          As used in this part:
27          (1) (a) "Metalliferous minerals" includes any ore, metal, or other substance containing

28     the following:
29          (i) aluminum;
30          (ii) antimony;
31          (iii) arsenic;
32          (iv) barium;
33          (v) beryllium;
34          (vi) bismuth;
35          (vii) boron;
36          (viii) cadmium;
37          (ix) calcium;
38          (x) cerium;
39          (xi) cesium;
40          (xii) chromium;
41          (xiii) cobalt;
42          (xiv) columbium;
43          (xv) copper;
44          (xvi) gallium;
45          (xvii) germanium;
46          (xviii) gold;
47          (xix) hafnium;
48          (xx) indium;
49          (xxi) iridium;
50          (xxii) iron;
51          (xxiii) lanthanum;
52          (xxiv) lead;
53          (xxv) lithium;
54          (xxvi) manganese;
55          (xxvii) mercury;
56          (xxviii) molybdenum;
57          (xxix) nickel;
58          (xxx) osmium;

59          (xxxi) palladium;
60          (xxxii) platinum;
61          (xxxiii) praseodymium;
62          (xxxiv) rare earth metals;
63          (xxxv) rhenium;
64          (xxxvi) rhodium;
65          (xxxvii) rubidium;
66          (xxxviii) ruthenium;
67          (xxxix) samarium;
68          (xl) scandium;
69          (xli) selenium;
70          (xlii) silicon;
71          (xliii) silver;
72          (xliv) sodium;
73          (xlv) strontium;
74          (xlvi) tantalum;
75          (xlvii) tellurium;
76          (xlviii) thallium;
77          (xlix) thorium;
78          (l) tin;
79          (li) titanium;
80          (lii) tungsten;
81          (liii) uranium;
82          (liv) vanadium;
83          (lv) yttrium;
84          (lvi) zinc; or
85          (lvii) zirconium.
86          (b) "Metalliferous minerals" does not include:
87          (i) chloride compounds or salts that do not contain lithium;
88          (ii) potash;
89          (iii) rock, sand, gravel, and stone products;

90          (iv) gypsum;
91          (v) sulfur or sulfuric acid;
92          (vi) gem stones;
93          (vii) ammonium nitrate;
94          (viii) carbon dioxide;
95          (ix) oil, gas, coal, and all carboniferous materials; or
96          (x) phosphate.
97          (2) "Mine" means an operation for extracting minerals and includes any deposit of
98     valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary
99     source including tails, slag, waste dumps, or other similar secondary source, whether in
100     solution or otherwise.
101          (3) (a) "Mining" means the act, process, or work of extracting minerals from their
102     natural occurring environment or from a mine, and transporting or moving those minerals to
103     the point of processing, use, or sale.
104          (b) "Mining" includes the process of leaching minerals from their naturally occurring
105     deposit.
106          (4) (a) "Ore" means raw materials in their natural state or condition prior to
107     beneficiation or processing, and includes mined raw materials extracted prior to further
108     processing.
109          (b) "Ore" includes any metalliferous material whose metal content is less than 15% and
110     does not include any material whose metal content is 15% or greater.