47-1201 License Tax to Be Measured by One Percent of the Net Value of Ores Mined — Definition of Royalty
47-1202 Net Value of Ore to Be Used as Measure of Tax — How Determined
47-1203 Statement of Net Proceeds From Mining or Extracting Ores — or From Royalty
47-1204 Statement as to Entire Group
47-1205 Definition of Valuable Mineral
47-1206 Payment of Mine License Tax
47-1208 Tax Deficiency Collection and Enforcement Procedures

Terms Used In Idaho Code > Title 47 > Chapter 12 - License Tax for Privilege of Mining and Extracting Ores

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114