Chapter 39 - MINERAL SEVERANCE TAX

Section 10-39-1 to 10-39-22 - [Repealed]
Section 10-39-23 to 10-39-41 - [Repealed]
Section 10-39-42 - Definitions
Section 10-39-43 - Severance tax on gold
Section 10-39-44 - Gross yield and gross production defined
Section 10-39-45 - Finished value subject to tax-Allocation between processors
Section 10-39-45.1 - Imposition of tax on net profit-Rate
Section 10-39-45.2 - Deductions for determining net profit
Section 10-39-45.3 - Estimated tax-Filing-Payment
Section 10-39-45.4 - Annual filing-Payment, refund, or application to next estimate
Section 10-39-45.5 - Annual statement required-Form-Contents
Section 10-39-45.6 - Delinquency
Section 10-39-46 - Superseded
Section 10-39-47 - [Repealed]
Section 10-39-48 - Failure to file statements as misdemeanor-Determination of tax
Section 10-39-49 - Promulgation of rules
Section 10-39-50 - Access to taxpayer's records-Violation as misdemeanor
Section 10-39-51 - Payment under protest-Action for recovery-Repayment-Restraining collection prohibited
Section 10-39-52 - False statement as felony-Forfeiture
Section 10-39-53 - Exemption of persons severing small amounts
Section 10-39-54 - Distribution of proceeds
Section 10-39-54.1 - Transfer of revenue payable to county
Section 10-39-54.2 - Impact and economic diversification trust fund-Deposit of county funds therein-Threshold level for allocations
Section 10-39-54.3 - Allocation of funds by county-Purposes
Section 10-39-54.4 - Annual accounting by county
Section 10-39-55 - [Repealed]
Section 10-39-56 - Tax on owners of royalty or working interests-Withholding and remittance-Exemptions
Section 10-39-58 - Temporary provisions for severance tax on precious metals-Rate according to value of gross yield
Section 10-39-59 - Due dates of quarterly payments
Section 10-39-60 - Temporary tax not additional tax
Section 10-39-61 to 10-39-66 - [Repealed]
Section 10-39-67 - Filing verified estimates-Payment due
Section 10-39-68 - Additional tax on precious metals-Rate