Colorado Statutes
§ 39-6-105 — Producing mines defined
All mines whose gross proceeds during
the preceding calendar year have exceeded the amount of five thousand dollars
shall be classified as producing mines, and all others shall be classified as
nonproducing mines. Mines shall be classified in the manner provided for in this
article regardless of the processing method, the ultimate use, or the consumption
of the ores or minerals for which they are primarily worked or operated.
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Legislative History
Source: L. 65: R&RE, p. 1102, � 1. C.R.S. 1963: � 137-6-4.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes