Syfert Injury Law Firm

Definitions.

Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax.

Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.

Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax.

Exemptions.

Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation.

Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records.

Tax crimes; punishment for violation of this part.

Local ordinances not preempted.