(1) "Agreement not at arm's length" is defined as an agreement between two parties when there are business relationships other than the agreement between the buyer and seller which in the opinion of the department have influenced the sales price.

(2) "Contract revenue" is defined as the total receipts or accruals from all sales of coal during the reporting period.

(3) "Contract sales price" is defined as FOB mine price less production taxes included by the producer in the sales price to pay taxes on production or a price imputed by the department of revenue according to ARM 42.25.512.

(4) "FOB mine price" is defined as contract revenue exclusive of all shipping expenses or any other expense incurred by the producer after the coal has been crushed to size and loaded for shipment.

(5) "Market value" is defined as an amount determined by multiplying "FOB mine price" of a similar ton of coal, as fixed on the market place, by the number of tons of coal sold.

(6) "Production taxes" is defined as the resource indemnity trust tax, severance tax, and the gross proceeds tax.