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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 5. DEPARTMENT OF REVENUE |
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Article 9. MINING CLASSIFICATION |
Section R15-5-901. Definitions
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In addition to the definitions provided in A.R.S. § 42-5001, the fol- lowing definitions apply to this Article:
1. “Mining” means operations involving the extraction of nonmetalliferous mineral products from beneath or at the surface of the earth for commercial use and includes underground, surface, and open-pit operations.
2. “Nonmetalliferous mineral product” has the same mean- ing as prescribed in A.R.S. § 42-5072.
Historical Note
Amended effective November 7, 1978 (Supp. 78-6).
Repealed effective August 13, 1987 (Supp. 87-3). New Section R15-5-901 renumbered from R15-5-903 and amended by final rulemaking at 6 A.A.R. 2952, effective July 18, 2000 (Supp. 00-3).