Section 293.030

Title XVIII LABOR AND INDUSTRIAL RELATIONS

Chapter 293

Effective - 28 Aug 2023, 3 histories   

  293.030.  Mine inspection fees, report, payment — fund created — records subject to inspection — late fee, amount — court action, when. — 1.  Every operator engaged in this state in the mining or production of minerals for commercial purposes shall, within thirty days after the end of each quarter-annual period, file with the director and with the division of taxation and collection of the department of revenue a statement, under oath, on forms to be prescribed by the director, showing the total amount of minerals sold, shipped or otherwise disposed of during the last preceding quarter-annual period; and shall, at the same time, pay on the primary products of his operations sold, shipped or otherwise disposed of for profit to the division of taxation and collection of the department of revenue mine inspection fees which shall include, but not be limited to:

  (1)  On lead concentrates or galena, seven and three-tenths cents per ton;

  (2)  On zinc ore or concentrates thereof, seven and three-tenths cents per ton;

  (3)  On lead carbonate or concentrates thereof, three and seven-tenths cents per ton;

  (4)  On zinc carbonate or concentrates thereof, three and seven-tenths cents per ton;

  (5)  On zinc silicate or calamine or concentrates thereof, three and seven-tenths cents per ton;

  (6)  On all coal, four and nine-tenths mills per ton;

  (7)  On all clays, four and nine-tenths mills per ton;

  (8)  On shale, two and four-tenths mills per ton;

  (9)  On copper concentrates, seven and three-tenths cents per ton;

  (10)  On iron ore or concentrates thereof, four and nine-tenths mills per ton;

  (11)  On silica, two and four-tenths mills per ton;

  (12)  On granite, two and four-tenths cents per ton;

  (13)  On rhyolite, two and four-tenths cents per ton;

  (14)  On manganese, seven and three-tenths cents per ton;

  (15)  On cobalt, seven and three-tenths cents per ton.

  2.  In the event a new mineral is mined that is a chemical equivalent of a mineral listed in this section, the director shall announce the addition of the mineral and its associated fee by publishing a notice.  Publication of the notice is contingent upon approval of the mineral's addition to the section by the labor and industrial relations commission.  The additional mineral and fee shall take effect sixty days after publication of such notice and be added to a regulation.

  3.  The provisions of subsections 1 and 2 of this section to the contrary notwithstanding, every operator engaged in mining or production of minerals for commercial purpose in this state shall pay to the division of taxation and collection within thirty days after the end of each quarter-annual period a minimum mine inspection fee of twenty-five dollars.

  4.  These fees shall be deposited in the state treasury and credited to the "State Mine Inspection Fund", which is hereby created.

  5.  The director and the division of taxation and collection of the department of revenue shall, for the purpose of verifying the statement required in this section, have access to the tonnage and footage records of production, shipments and sales records of all persons, firms and corporations subject to the provisions of this chapter, and of their respective vendees and agents of such vendees, and of carriers of the products herein enumerated.

  6.  Failure to pay a fee listed in this section within the thirty days after the end of each quarter-annual period may result in the imposition of a late fee equal to ten percent of the unpaid amount.  The director may bring an action in the appropriate circuit court to collect any unpaid fee, late fee, interest, or attorney's fees and costs incurred directly in fee collection.  Such action may be brought in the circuit court of the county in which the mine is located or in the circuit court of Cole County.

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(L. 1959 S.B. 188 § 5, A.L. 1984 H.B. 1317, A.L. 2023 S.B. 109)