(1) Every person engaged in or carrying on the business of working or operating any
mine or mining property in this state from which gold, silver, copper, lead, or any
other metal or metals or precious or semiprecious gems or stones are produced shall,
not later than the date for payment of the tax under 15-37-105, when engaged in or carrying on any mining business, work, or operation, make out
a statement of the gross value of product from all mines and mining properties worked
or operated by the person during the reporting period. If good cause is shown, the department may grant a reasonable extension of the time
for filing statements. The statement must be in the form prescribed by the department and must show the following:
(a) the name, address, and telephone number of the owner, lessee, or operator of the
mine or mining property;
(b) the mine's location by county and legal description;
(c) the number of tons of ore, concentrate, or other mineral products or deposits
extracted from the mine or mining property during the period covered by the statement;
(d) the name and location of the smelter, mill, or reduction works to which the ore
or concentrate has been shipped or sold during the period covered by the statement
and other information as the department may require;
(e) the gross yield of the ores, concentrates, mineral products, or deposits in constituents
of commercial value, such as the number of ounces of gold or silver, pounds of copper,
lead, or zinc, or other commercially valuable constituents of the ores, concentrates,
or mineral products or deposits, measured by standard units of measurement, during
the period covered by the statement;
(f) the annual gross value of product in dollars and cents.
(2) This section applies regardless of the location of any smelter, mill, or reduction
works to which the ore or concentrate is shipped.
(3) Any sampling, testing, or assaying made necessary to comply with this section
must be completed within this state and prior to any mixture of the ore or concentrate
to be assayed with ore or concentrate from any other mine or mining property.
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