15-37-102. Gross value of metal mine yield -- definitions. As used in this part, the following definitions apply:
(1) "Gross value of product" means the receipts received, as defined in 15-23-801, from all merchantable metals or concentrate containing metals or precious and semiprecious gems and stones extracted or produced each reporting period from any mine or mining property in the state or recovered from the smelting, milling, reduction, or treatment in any manner of ores extracted from the mine or mining property or from tailings resulting from the smelting, reduction, or treatment of the ores.
(2) "Reporting period" means the 6-month period ending June 30 or December 31, as applicable.