63-3605B — MINING


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3605B.  MINING. The term "mining" means the extraction from the earth
of a mineral as defined in sections 47-701 and 47-701A, Idaho Code, excepting
therefrom geothermal resources, and includes the further processing of such
mineral.