Part 5. Mines Net Proceeds
- 15-23-501. Taxation of mines.
- 15-23-502. Net proceeds tax -- statement of yield.
- 15-23-503. Net proceeds -- how computed.
- 15-23-504. Lien of tax and penalty.
- 15-23-505. Assessment of royalties.
- 15-23-506. False or fraudulent reports.
- 15-23-507. Taxation and payment on royalty interests.
- 15-23-508. Lien of tax -- enforcement of payment.
- 15-23-509. Repealed.
- 15-23-510. through reserved.
- 15-23-515. Net proceeds for talc -- statement -- value.
- 15-23-516. Net proceeds for vermiculite -- statement -- value.
- 15-23-517. Net proceeds for limestone -- statement -- value.
- 15-23-518. Net proceeds for industrial garnets and byproducts -- statement -- value -- exemption.
- 15-23-519. and reserved.
- 15-23-521. Examination of records by department.
- 15-23-522. Surface ground and improvements not exempt.
- 15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued.