Idaho Code
Title 47 - MINES AND MINING
Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES

Section 47-1201 - LICENSE TAX TO BE MEASURED BY ONE PERCENT OF THE NET VALUE OF ORES MINED — DEFINITION OF ROYALTY. - 47-1201. LICENSE TAX TO BE MEASURED BY ONE PERCENT OF...

Section 47-1202 - NET VALUE OF ORE TO BE USED AS MEASURE OF TAX — HOW DETERMINED. - 47-1202. NET VALUE OF ORE TO BE USED AS MEASURE...

Section 47-1203 - STATEMENT OF NET PROCEEDS FROM MINING OR EXTRACTING ORES — OR FROM ROYALTY. - 47-1203. STATEMENT OF NET PROCEEDS FROM MINING OR EXTRACTING ORES...

Section 47-1204 - STATEMENT AS TO ENTIRE GROUP. - 47-1204. STATEMENT AS TO ENTIRE GROUP. Where the same person...

Section 47-1205 - DEFINITION OF VALUABLE MINERAL. - 47-1205. DEFINITION OF VALUABLE MINERAL. The term "valuable mineral" for...

Section 47-1206 - PAYMENT OF MINE LICENSE TAX. - 47-1206. PAYMENT OF MINE LICENSE TAX. (1) Except as provided...

Section 47-1208 - TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES. - 47-1208. TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES. The deficiency in...