15 chapters · 163 sections in this title.
Idaho Code § 47-1201 License tax to be measured by one percent of the net value of ores mined — Definition of royalty
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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…
Idaho Code § 47-1202 Net value of ore to be used as measure of tax — How determined
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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…
Idaho Code § 47-1203 Statement of net proceeds from mining or extracting ores — Or from royalty
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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…
Idaho Code § 47-1204 Statement as to entire group
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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, …