293.030. Mine inspection fees, report, payment--records subject to inspection--state mine inspection fund created.
Mine inspection fees, report, payment--records subject toinspection--state mine inspection fund created.
293.030. 1. Every operator engaged in this state in themining or production of minerals for commercial purposes shall,within thirty days after the end of each quarter-annual period,file with the director and with the division of taxation andcollection of the department of revenue a statement, under oath,on forms to be prescribed and furnished in triplicate by thedirector, showing the total amount of minerals sold, shipped orotherwise disposed of during the last preceding quarter-annualperiod; and shall, at the same time, pay on the primary productsof his operations sold, shipped or otherwise disposed of forprofit to the division of taxation and collection of thedepartment of revenue mine inspection fees as follows:
(1) On lead concentrates or galena, three cents per ton;
(2) On zinc ore or concentrates thereof, three cents perton;
(3) On lead carbonate or concentrates thereof, one andone-half cents per ton;
(4) On zinc carbonate or concentrates thereof, one andone-half cents per ton;
(5) On zinc silicate or calamine or concentrates thereof,one and one-half cents per ton;
(6) On all coal, two mills per ton;
(7) On all clays, two mills per ton;
(8) On shale, one mill per ton;
(9) On copper concentrates, three cents per ton;
(10) On iron ore or concentrates thereof, two mills per ton;
(11) On silica, one mill per ton;
(12) On granite, one cent per ton;
(13) On manganese, three cents per ton.
2. For each of the years beginning January 1, 1985, January1, 1986, January 1, 1987, and January 1, 1988, the fees asprovided in subsection 1 of this section shall be increasedyearly by twenty-five percent. The fees for each year after 1988shall be the same as provided for the year 1988.
3. The provisions of subsections 1 and 2 of this section tothe contrary notwithstanding, every operator engaged in mining orproduction of minerals for commercial purpose in this state shallpay to the division of taxation and collection within thirty daysafter the end of each quarter-annual period a minimum mineinspection fee of ten dollars.
4. These fees shall be deposited in the state treasury andcredited to the "State Mine Inspection Fund", which is herebycreated.
5. The director and the division of taxation and collectionof the department of revenue shall, for the purpose of verifyingthe statement required in this section, have access to thetonnage and footage records of production, shipments and salesrecords of all persons, firms and corporations subject to theprovisions of this chapter, and of their respective vendees andagents of such vendees, and of carriers of the products hereinenumerated.
(L. 1959 S.B. 188 § 5, A.L. 1984 H.B. 1317)