(3) For purposes of this section, the term dimension stone means blocks and slabs of natural stone, subsequently cut to definite shapes and sizes and used or sold for such uses as building stone (excluding rubble), monumental stone, paving blocks, curbing and flagging. (2) For purposes of this section, the term United States means the States and the District of Columbia. (iv) Scoria - Only scoria produced from natural deposits. (iii) Pumice - All pumice including pumicite. (ii) Clay, refractory and fire - Clay which has a pyrometric cone equivalent of 19 or higher.
![latinum tungsten latinum tungsten](https://cdn.shopify.com/s/files/1/1002/2844/products/71O10YIK9cL._UL1466_grande.jpg)
(i) Clay, brick and tile - Clay used or sold for use in the manufacture of common brick, drain and roofing tile, sewer pipe, flower pots, and kindred products (other than clay specifically identified as a clay for which a 15 percent rate of percentage allowance is provided). (1) For purposes of this section, the minerals indicated below shall have the following meanings: In every case the taxpayer must establish to the satisfaction of the district director that there was a bona fide bid to sell a mineral listed under section 613(b)(3) by a person other than the taxpayer, and that the mineral sold by the taxpayer was sold on a bid in direct competition with such bona fide bid to sell such other material. For example, limestone sold on a bid in direct competition with a bona fide bid to sell rock asphalt for road building purposes may be entitled to a 15-percent rate. When any such minerals are used or sold for use by the mine owner or operator as rip rap, ballast, road material, rubble, concrete aggregates, or for similar purposes, the 5-percent rate applies except that, when sold for such use by the mine owner or operator on a bid in direct competition with a bona fide bid to sell a mineral listed in section 613(b)(3), the 15-percent rate applies. The 15-percent rate applies to such all other minerals when used or sold for use by the mine owner or operator for purposes other than as rip rap, ballast, road material, rubble, concrete aggregates, or for similar purposes. However, the term all other minerals is not limited in meaning to the minerals listed in section 613(b), but includes all other minerals (except those to which a specific percentage rate applies under subparagraphs (1), (2), (3), (4), and (5) of section 613(b)): For example, gypsum, novaculite, natural mineral pigments, quartz sand and quartz pebbles, graphite and kyanite (if section 613(b)(2)(B) does not apply), and anorthosite to the extent that alumina and aluminum compounds are not extracted therefrom. (4) For purposes of this section, the term all other minerals does not include (i) soil, sod, dirt, turf, water, or mosses or (ii) minerals from sea water, the air, or similar inexhaustible sources. 5 Applicable only for taxable years beginning before January 1, 1964.Ħ Not applicable for taxable years beginning after December 31, 1960.