63-2811. COLLECTION OF TAX LIEN. The tax mentioned in the preceding sections must be collected, and payment thereof enforced, as the collection and enforcement of other taxes are provided for, and every such tax is a lien upon the mine or mining claim from which the ores or minerals are extracted, which lien attaches on the first day of January of each year, and the sale thereof for delinquent taxes may be made as provided for the sale of real estate for delinquent taxes.
History:
[(63-2811) 1903, p. 4, sec. 9; reen. R.C. & C.L., sec. 1872; C.S., sec. 3370; I.C.A., sec. 61-2311; am. 1969, ch. 455, sec. 82, p. 1205.]
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.