(1) Preparation and filing of the resource indemnity trust tax statement of gross yield and payment of the tax due is the direct and sole responsibility of every individual, partnership, firm, association, joint stock company, syndi-cate, or corporation who engages in or carries on the business of mining, extracting, or producing a mineral, as defined in Title 15, chapter 38, MCA.

(2) This responsibility may not be delegated or trans-ferred to the owner of the property from which minerals are extracted or produced, if different from the producer, or to the purchaser of the minerals.

(3) A producer who has filed a metal mines license tax return pursuant to Title 15, chapter 37, part 1, MCA, does not also need to file a resource indemnity trust return.   Not filing a resource indemnity trust return does not relieve the producer from the obligation to pay the tax.   A producer of gold, silver, copper, lead, or any other metal or metals or precious or semiprecious gems or stones who does not file a metal mines license return must file a resource indemnity trust tax return.