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, shall be made as to such entire group and need not be made as to each particular mining claim constituting said group, as provided by section 63-2804.
History:
[47-1204, added 1935 (1st E.S.), ch. 65, sec. 4, p. 182; am. 1972, ch. 99, sec. 4, p. 209.]
Structure Idaho Code
Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES
Section 47-1202 - NET VALUE OF ORE TO BE USED AS MEASURE OF TAX — HOW DETERMINED.
Section 47-1203 - STATEMENT OF NET PROCEEDS FROM MINING OR EXTRACTING ORES — OR FROM ROYALTY.
Section 47-1204 - STATEMENT AS TO ENTIRE GROUP.
Section 47-1205 - DEFINITION OF VALUABLE MINERAL.
Section 47-1206 - PAYMENT OF MINE LICENSE TAX.
Section 47-1208 - TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES.