Idaho § 47-1205 - Definition of valuable mineral
Full text of Idaho Idaho Statutes § 47-1205 — Definition of valuable mineral, with citation guidance and answers to common questions.
§ 47-1205. Definition of valuable mineral
The term "valuable mineral" for purposes of this act, shall be deemed to include not only gold, silver, copper, lead, zinc, coal, phosphate and limestone, but also any other substance not gaseous or liquid in its natural state, which makes real property more valuable by reason of its presence thereon or thereunder and upon which depletion is allowable pursuant to section 613 of the Internal Revenue Code, provided, however, that sand and gravel are not included in this definition.
[47-1205, added 1977, ch. 93, sec. 4, p. 192.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 47-1205
What does Idaho Statutes § 47-1205 cover?
Section 47-1205 ("Definition of valuable mineral") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 47-1205?
A common citation format is "Idaho Statutes § 47-1205" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 47-1205 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.