Part 5. Mines Net Proceeds
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15-23-501. Taxation of mines.
15-23-502. Net proceeds tax -- statement of yield.
15-23-503. Net proceeds -- how computed.
15-23-504. Lien of tax and penalty.
15-23-505. Assessment of royalties.
15-23-506. False or fraudulent reports.
15-23-507. Taxation and payment on royalty interests.
15-23-508. Lien of tax -- enforcement of payment.
15-23-509. Repealed.
15-23-510. through 15-23-514 reserved.
15-23-515. Net proceeds for talc -- statement -- value.
15-23-516. Net proceeds for vermiculite -- statement -- value.
15-23-517. Net proceeds for limestone -- statement -- value.
15-23-518. Net proceeds for industrial garnets and byproducts -- statement -- value -- exemption.
15-23-519. and 15-23-520 reserved.
15-23-521. Examination of records by department.
15-23-522. Surface ground and improvements not exempt.
15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued.