Title 47 — MINES AND MINING

47-1201. License tax to be measured by one percent of the net value of ores mined — Definition of royalty. (a) Tax on mining or on receiving royalties. For the privilege of mining in this state, both placer and rock in place, every person, copartnership, company, joint stock comp…

47-1202. Net value of ore to be used as measure of tax — How determined. For the purpose of measuring and determining the amount of tax to be paid under the provisions of section 47-1201, Idaho Code, the royalties as defined in subsection (b) of section 47-1201, Idaho Code, or th…

47-1203. Statement of net proceeds from mining or extracting ores — Or from royalty. (a) Every person, copartnership, company, joint stock company, trust, corporation, or association mining or receiving royalties from any quartz vein or lode, or placer or rock in place mining cla…

47-1204. Statement as to entire group. Where the same person or persons are operating or leasing to another two (2) or more mines or mining claims under one (1) general system of mining or development, a duplicate copy of the statement herein provided, and the tax herein levied, …

47-1205. Definition of valuable mineral. The term "valuable mineral" for purposes of this act, shall be deemed to include not only gold, silver, copper, lead, zinc, coal, phosphate and limestone, but also any other substance not gaseous or liquid in its natural state, which makes…

47-1206. Payment of mine license tax. (1) Except as provided in subsection (2), the license tax imposed by this chapter shall be paid to the state tax commission on or before the due date of the return and the commission shall remit the sums to the state treasurer, who shall plac…

47-1208. Tax deficiency collection and enforcement procedures. The deficiency in tax and notice of deficiency as well as the collection and enforcement procedures provided by the Idaho income tax act, sections 63-3030A, 63-3033, 63-3038, 63-3039, 63-3040, 63-3042 through 63-3065A…