Part 8. Metal Mines Gross Proceeds
- 15-23-801. Definitions.
- 15-23-802. Metal mines -- ad valorem taxation -- reports and sampling.
- 15-23-803. Valuation -- gross proceeds.
- 15-23-804. Taxation of merchantable value.
- 15-23-805. Imputed value -- procedure for metals.
- 15-23-806. Lien of tax.
- 15-23-807. Assessment procedures.