82-1-111. Definitions. As used in this title, unless the context requires otherwise, the following definitions apply:
(1) "Coal" means a combustible carbonaceous rock formed from the compaction and induration of variously altered plant remains. Coal does not include:
(a) methane gas or any other natural gas that may be found in any coal formation;
(b) oil shale; or
(c) gilsonite.
(2) "Gas" means all natural gases and all other fluid hydrocarbons, including methane gas or any other natural gas found in any coal formation, as produced at the wellhead and not defined as oil in subsection (3).
(3) "Oil" means crude petroleum oil and other hydrocarbons, regardless of gravity, that are produced at the wellhead in liquid form by ordinary production methods and that are not the result of condensation of gas before or after it leaves the reservoir.