Mining

{
  "id": "MLC-T-ENV-017441",
  "term": "Mining",
  "field": "Environment",
  "definition": "The term \"mining\" includes not merely the extraction of the ores or minerals from the ground but also the treatment processes considered as mining described in paragraph (4) (and the treatment processes necessary or incidental thereto), and so much of the transportation of ores or minerals (whether or not common carrier) from the point of extraction from the ground to the plant or mills in which such treatment processes are applied thereto as is not in excess of 50 miles unless the Secretary finds that the physical and other requirements are such that the ore or mineral must be transported a greater distance to such plants or mills.(IRS section 613(c)(2)",
  "references": [
    "IRS Placer Mining Industry Training 3147-121 (7-99) TPDS No. 83436E at http://www.irs.gov/pub/irs-mssp/placer.pdf"
  ],
  "url": "https://mlchart.com/terminology/environment/mining/"
}