15-38-113. Exemption from resource indemnity and ground water assessment tax.
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/mt/title-15/chapter-38/part-1/15-38-113·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-38-113 . Exemption from resource indemnity and ground water assessment tax. The following persons are exempt from the resource indemnity and ground water assessment tax:
(1)a person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1;
(2)a person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3;
(3)a person who holds a permit pursuant to Title 82, chapter 4, part 4, and is subject to the fees provided for in 82-4-437
(2)and (3); or
(4)a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.