CHAPTER 37. MINING LICENSE TAXES
- Part 1. Metalliferous Mines
- 15-37-101. License tax on metal mines.
- 15-37-102. Gross value of metal mine yield -- definitions.
- 15-37-103. Rate of tax.
- 15-37-104. Mine operator's statement of gross value -- reports and sampling.
- 15-37-105. Computation and payment of tax.
- 15-37-106. Procedure in case of failure to file statements.
- 15-37-107. Warrant for distraint.
- 15-37-108. Delinquent taxes -- penalty and interest.
- 15-37-109. False or erroneous statements -- investigation penalty and interest.
- 15-37-110. Review of determination of gross value of product or amount of tax.
- 15-37-111. License tax supplemental.
- 15-37-112. Returns of dissolved corporations.
- 15-37-113. Repealed.
- 15-37-114. Deficiency assessment -- review -- penalty and interest.
- 15-37-115. Credit for overpayment -- interest on overpayment.
- 15-37-116. Statute of limitations.
- 15-37-117. Disposition of metalliferous mines license taxes.
- 15-37-118. through reserved.
- 15-37-126. Terminated.
- Part 2. Micaceous Mineral Mines
- 15-37-201. License tax on micaceous mines.
- 15-37-202. Quarterly payment.
- 15-37-203. Records.
- 15-37-204. Quarterly return.
- 15-37-205. Procedure on failure to file statement.
- 15-37-206. Collection -- warrant for distraint.
- 15-37-207. Disposition of proceeds of tax.
- 15-37-208. Repealed.
- 15-37-209. Renumbered .
- 15-37-210. Deficiency assessment -- review -- penalty and interest.
- 15-37-211. Credit for overpayment -- interest on overpayment.
- 15-37-212. Statute of limitations.
- 15-37-213. through reserved.
- 15-37-221. Penalty for violations.
- 15-37-222. through reserved.
- 15-37-226. Terminated.