Chapter
License Tax for Privilege of Mining and Extracting Ores
- Idaho Code § 47-1201— License tax to be measured by one percent of the net value of ores mined — Definition of royalty
- Idaho Code § 47-1202— Net value of ore to be used as measure of tax — How determined
- Idaho Code § 47-1203— Statement of net proceeds from mining or extracting ores — Or from royalty
- Idaho Code § 47-1204— Statement as to entire group
- Idaho Code § 47-1205— Definition of valuable mineral
- Idaho Code § 47-1206— Payment of mine license tax
- Idaho Code § 47-1207— Failure to file copy of net proceeds — Failure to pay license tax — Triple liability
- Idaho Code § 47-1208— Tax deficiency collection and enforcement procedures