TITLE 47 MINES AND MINING

CHAPTER 12 LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES

47-1201		LICENSE TAX TO BE MEASURED BY ONE PERCENT OF THE NET VALUE OF ORES MINED — DEFINITION OF ROYALTY.
47-1202		NET VALUE OF ORE TO BE USED AS MEASURE OF TAX — HOW DETERMINED.
47-1203		STATEMENT OF NET PROCEEDS FROM MINING OR EXTRACTING ORES — OR FROM ROYALTY.
47-1204		STATEMENT AS TO ENTIRE GROUP.
47-1205		DEFINITION OF VALUABLE MINERAL.
47-1206		PAYMENT OF MINE LICENSE TAX.
47-1208		TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES.