Section 293.030

Title XVIII LABOR AND INDUSTRIAL RELATIONS

Chapter 293

Effective - 28 Aug 1984, 3 histories, see footnote   (history) 

  293.030.  Mine inspection fees, report, payment — records subject to inspection — state mine inspection fund created. — 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 and furnished in triplicate 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 as follows:

  (1)  On lead concentrates or galena, three cents per ton;

  (2)  On zinc ore or concentrates thereof, three cents per ton;

  (3)  On lead carbonate or concentrates thereof, one and one-half cents per ton;

  (4)  On zinc carbonate or concentrates thereof, one and one-half cents per ton;

  (5)  On zinc silicate or calamine or concentrates thereof, one and one-half cents per ton;

  (6)  On all coal, two mills per ton;

  (7)  On all clays, two mills per ton;

  (8)  On shale, one mill per ton;

  (9)  On copper concentrates, three cents per ton;

  (10)  On iron ore or concentrates thereof, two mills per ton;

  (11)  On silica, one mill per ton;

  (12)  On granite, one cent per ton;

  (13)  On manganese, three cents per ton.

  2.  For each of the years beginning January 1, 1985, January 1, 1986, January 1, 1987, and January 1, 1988, the fees as provided in subsection 1 of this section shall be increased yearly by twenty-five percent.  The fees for each year after 1988 shall be the same as provided for the year 1988.

  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 ten 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.

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