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 fee provided for in 82-4-437(2); or
(4) a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.