yourstate.us
Utah Code § 59-5-201

Definitions

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Utah Code § 59-5-201, Definitions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344727
Permanent ID
ys:prov:2344727@1
SHA-256
7c2ddd9a62c98bbf1c9d03e024333afdf384903d6d4fde6e983ffe09c3c08faa

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.