Montana Title 15. Taxation § 15-32-302. Definitions

(1) “Inorganic fertilizer produced as a byproduct” means enriched mine tailings, kiln dust, and reject rock that have been processed for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101.

(2) “Organic fertilizer” means raw organic matter that has been processed and aged for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101.

(3) “Raw organic matter” means unprocessed plant or animal waste products.