Rule 42.25.1502 - APPLICABILITY(1) Minerals which are stockpiled or otherwise placed in storage in the same form as when extracted or produced are not subject to the tax until refined, treated, or sold.
Mont. Admin. r. 42.25.1502
NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82; TRANS, from ARM 42.32.102, 2013 MAR p. 180, Eff. 2/1/13.