{"data":{"id":"us-mt/15-38-103","jurisdiction":"us-mt","citation":"15-38-103","heading":"Definitions.","body":"As used in this chapter, the following definitions apply:\n(1) \"Department\" means department of revenue.\n(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.\n(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.\n(4) \"Total environment\" means air, water, soil, flora, and fauna and the social, economic, and cultural conditions that influence communities and individual citizens.","path":["TITLE 15. TAXATION","CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0380/part_0010/section_0030/0150-0380-0010-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:37Z","sha256":"c0633f085d8968048db844b3fa9d9d0b7046b5fdf4a4288adef5b980fdd9396a","source_id":"us-mt","stale":false,"prev":"us-mt/15-38-102","next":"us-mt/15-38-104"},"notice":"GroundRules: Original legal text. Not legal advice."}