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- Section 15-23-509 - [Repealed]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