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.
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