Idaho § 47-1206 PAYMENT OF MINE LICENSE TAX

Idaho Statutes

§ 47-1206 — PAYMENT OF MINE LICENSE TAX

Idaho § 47-1206

Title 47MINES AND MINING

Ch. 12LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES

This text of Idaho § 47-1206 (PAYMENT OF MINE LICENSE TAX) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 47-1206 (2026).

Text

(1)Except as provided in subsection (2), the license tax imposed by this chapter shall be paid to the state tax commission on or before the due date of the return and the commission shall remit the sums to the state treasurer, who shall place fifty percent (50%) to the credit of the general fund of the state and fifty percent (50%) to the credit of the abandoned mine reclamation fund created by the provisions of section 47-1703, Idaho Code.

(2)The license tax imposed by this chapter only on mining operations that include a cyanidation facility, as defined by section 47-1503, Idaho Code, shall be paid to the state tax commission on or before the due date of the return and the commission shall remit the sums to the state treasurer, who shall place thirty-three percent (33%) to the credit o

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(1) Except as provided in subsection (2), the license tax imposed by this chapter shall be paid to the state tax commission on or before the due date of the return and the commission shall remit the sums to the state treasurer, who shall place fifty percent (50%) to the credit of the general fund of the state and fifty percent (50%) to the credit of the abandoned mine reclamation fund created by the provisions of section 47-1703, Idaho Code.
(2) The license tax imposed by this chapter only on mining operations that include a cyanidation facility, as defined by section 47-1503, Idaho Code, shall be paid to the state tax commission on or before the due date of the return and the commission shall remit the sums to the state treasurer, who shall place thirty-three percent (33%) to the credit of the general fund of the state, thirty-three percent (33%) to the credit of the cyanidation facility closure fund created by the provisions of section 47-1513, Idaho Code, and thirty-four percent (34%) to the credit of the abandoned mine reclamation fund created by the provisions of section 47-1703, Idaho Code.

Legislative History

[47-1206, added 1935 (1st E.S.), ch. 65, sec. 6, p. 182; am. 1939, ch. 173, sec. 8, p. 320; am. 1969, ch. 311, sec. 1, p. 966; am. 1977, ch. 93, sec. 5, p. 192; am. 1999, ch. 44, sec. 1, p. 105; am. 2005, ch. 341, sec. 1, p. 1066; am. 2025, ch. 79, sec. 1, p. 357.]