Pennsylvania § 8151 - Minerals, water and other natural resources.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8151 — Minerals, water and other natural resources., with citation guidance and answers to common questions.
§ 8151. Minerals, water and other natural resources.
(a) Allocation for receipts from minerals and other natural resources.--To the extent that a trustee accounts for receipts from an interest in minerals or other natural resources under this section, the trustee shall allocate them as follows:
(1) If received as nominal delay rental or nominal annual rent on a lease, a receipt shall be allocated to income.
(2) If received from a production payment, a receipt shall be allocated to income if and to the extent that the agreement creating the production payment provides a factor for interest or its equivalent. The balance shall be allocated to principal.
(3) If an amount received as a royalty, shut-in-well payment, take-or-pay payment, bonus or delay rental is more than nominal:
(i) sixty-six and two-thirds percent shall be allocated to principal; and
(ii) the balance shall be allocated to income.
(4) If an amount is received from a working interest or any other interest not provided for in paragraph (1), (2) or (3):
(i) sixty-six and two-thirds percent of the net amount received shall be allocated to principal; and
(ii) the balance shall be allocated to income.
(b) Allocation for receipts from water.--
(1) An amount received on account of an interest in renewable water shall be allocated to income.
(2) An amount received on account of an interest in nonrenewable water shall be allocated as follows:
(i) Sixty-six and two-thirds percent of the amount shall be allocated to principal.
(ii) The balance shall be allocated to income.
(c) Application.--This chapter applies whether or not a decedent or donor was extracting minerals, water or other natural resources before the interest became subject to the trust.
Cross References. Section 8151 is referred to in sections 8121, 8144, 8146, 8148, 8150 of this title.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 8151
What does Pennsylvania Consolidated Statutes § 8151 cover?
Section 8151 ("Minerals, water and other natural resources.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. 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 Pennsylvania § 8151?
A common citation format is "Pennsylvania Consolidated Statutes § 8151" (Pennsylvania). 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 Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 8151 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania 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 Pennsylvania.