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Idaho Statutes
Title 47
Chapter 12
Idaho Code tit. 47, ch. 12
License Tax for Privilege of Mining and Extracting Ores
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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.