### Question
Can you define what hard mineral resource means?


### Answer
**Hard mineral resource** is defined as the following in *26 U.S.C. § 4496*:

> any deposit or accretion on, or just below, the surface of the deep seabed of nodules which contain one or more minerals, at least one of which is manganese, nickel, cobalt, or copper

#### Citation:
  - *26 U.S.C. § 4496*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter F-Tax on Removal of Hard Mineral Resources From Deep Seabed**

