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Table of Contents

TITLE 15. TAXATION
CHAPTER 37. MINING LICENSE TAXES


Part 1. Metalliferous Mines

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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 Repealed.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.