Part 8. Metal Mines Gross Proceeds
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15-23-801. Definitions.
15-23-802. Metal mines -- ad valorem taxation -- reports and sampling.
15-23-803. Valuation -- gross proceeds.
15-23-804. Taxation of merchantable value.
15-23-805. Imputed value -- procedure for metals.
15-23-806. Lien of tax.
15-23-807. Assessment procedures.