Montana Code Annotated

Mont. Code Ann. § 15-38-103 (2026)

Definitions

✓ current as of May 2026

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TITLE 15. TAXATION

CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT

Part 1. General Provisions

Definitions

15-38-103. Definitions. As used in this chapter, the following definitions apply:

(1) "Department" means department of revenue.

(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.

(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.

(4) "Total environment" means air, water, soil, flora, and fauna and the social, economic, and cultural conditions that influence communities and individual citizens.

History: En. 84-7003 by Sec. 3, Ch. 497, L. 1973; amd. Sec. 23, Ch. 52, L. 1977; R.C.M. 1947, 84-7003; amd. Sec. 11, Ch. 531, L. 1989; amd. Sec. 1, Ch. 520, L. 1991; amd. Sec. 12, Ch. 695, L. 1991; amd. Sec. 11, Ch. 506, L. 1993; amd. Sec. 1, Ch. 10, L. 1995; amd. Sec. 11, Ch. 397, L. 1995.

Notes of Decisions

Cited in 6 cases, 1989–2020 · leading case: Butte-Silver Bow Local Gov't v. State, 768 P.2d 327 (Mont. 1989).

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Butte-Silver Bow Local Gov't v. State, 768 P.2d 327 (Mont. 1989). · cites it 10× “" Section 15-38-103(4), MCA. It is indisputable this purpose is very broad and allows the Legislature great discretion in determining the uses to which to apply Trust funds.”

Murray v. BEJ Minerals, 2020 MT 131 (Mont. 2020). · cites it 8× “The Dissent provides that a select portion of § 15-38-103(3), MCA, “defines ‘mineral’ to include, among other things, ‘nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana.”

Murray v. BEJ Minerals, LLC, 924 F.3d 1070 (9th Cir. 2019). · cites it 2× “Mont. Code Ann. § 15-38-103 . The above statutory definitions of "mineral" focus on the mining of hard substances or oil and gas that are primarily extracted for future refinement and economic purposes.”

Murray v. Billings Garfield Land Co., 187 F. Supp. 3d 1203 (D. Mont. 2016). · cites it 2× “Mont. Code Ann. § 15-38-103 . The above statutory definitions of “mineral” focus on the mining of hard substances or oil and gas that are primarily extracted for future refinement and economic purposes.”

Mary Murray v. Bej Minerals, LLC, 908 F.3d 437 (9th Cir. 2018). “nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana,” see Mont. Code Ann. § 15-38-103 (3)), is similarly applicable to the Montana Fossils: the Montana Fossils are nonrenewable, merchantable products, and they were extracted from…”

McCabe Petroleum Corp. v. Easement & Right-Of-Way Across Twp. 12 North, Range 23 East, 2004 MT 73 (Mont. 2004). · cites it 4× “" § 30-9A-102, MCA (annotations) (Uniform Commercial Code); *486 see also specific exclusion of oil and gas from mineral definition in statutes governing metal mines, "`Mineral' means any ore, rock, or substance, other than oil, gas .”

— Mont. Code Ann. § 15-38-103(3) — 2 cases

Murray v. BEJ Minerals, 2020 MT 131 (Mont. 2020). “The Dissent provides that a select portion of § 15-38-103(3), MCA, “defines ‘mineral’ to include, among other things, ‘nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana.”

McCabe Petroleum Corp. v. Easement & Right-Of-Way Across Twp. 12 North, Range 23 East, 2004 MT 73 (Mont. 2004). “" § 30-9A-102, MCA (annotations) (Uniform Commercial Code); *486 see also specific exclusion of oil and gas from mineral definition in statutes governing metal mines, "`Mineral' means any ore, rock, or substance, other than oil, gas .”

— Mont. Code Ann. § 15-38-103(4) — 1 case

Butte-Silver Bow Local Gov't v. State, 768 P.2d 327 (Mont. 1989). “" Section 15-38-103(4), MCA. It is indisputable this purpose is very broad and allows the Legislature great discretion in determining the uses to which to apply Trust funds.”

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