63-2808. ASSESSMENT WITHOUT STATEMENT. If any person, corporation or association, engaged in mining as mentioned in this chapter, refuses or neglects to make and deliver to the assessor of the county where the mines are located, the statement mentioned in this chapter, such assessor must list the property and assess, according to his knowledge and information, the amount of said tax in the manner provided by the law for the assessment of other property where no statement is furnished.
History:
[(63-2808) 1903, p. 4, sec. 7; reen. R.C. & C.L., sec. 1869; C.S., sec. 3367; I.C.A., sec. 61-2308.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 28 - TAXATION OF PROFITS OF MINES
Section 63-2801 - VALUATION OF MINES FOR TAXATION.
Section 63-2802 - NET PROFITS DEFINED.
Section 63-2803 - STATEMENT OF NET PROFITS.
Section 63-2804 - STATEMENT AS TO ENTIRE GROUP.
Section 63-2805 - FALSE STATEMENTS CONSTITUTE PERJURY.
Section 63-2806 - EXAMINATION OF BOOKS — PENALTY FOR FALSE STATEMENT.
Section 63-2807 - CONFIDENTIAL INFORMATION — PENALTY FOR DISCLOSURE.
Section 63-2808 - ASSESSMENT WITHOUT STATEMENT.
Section 63-2809 - ASSESSMENT BOOK.