ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS
- 362.100 - Duties of Department.
- 362.105 - “Royalty” defined.
- 362.110 - Annual statement of gross yield and claimed net proceeds. [Effective through June 30, 2011.]
- 362.115 - Annual statement of estimated gross yield, net proceeds and royalties; quarterly reports; payment of estimated tax liability; use of statement by Department. [Effective through June 30, 2011
- 362.120 - Computation of gross yield and net proceeds.
- 362.130 - Annual preparation and mailing of certificate by Department; payment of tax due and penalty; overpayments. [Effective through June 30, 2011.]
- 362.135 - Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.
- 362.140 - Rate of tax upon net proceeds.
- 362.150 - Liens for taxes on proceeds of minerals.
- 362.160 - When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest.
- 362.170 - Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as t
- 362.171 - Establishment and use of county fund for mitigation and school district fund for mitigation.
- 362.175 - Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect.
- 362.180 - Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid.
- 362.200 - Powers of Department: Examination of records; hearings.
- 362.230 - Penalty for failure to file statements.