US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 28
                         TAXATION OF PROFITS OF MINES
    63-2803.  STATEMENT OF NET PROFITS. Every person, corporation or
association engaged in mining upon any quartz vein or lode, or placer mining
claim, containing gold, silver, copper, lead, coal or other precious and
valuable minerals or metals, or mineral or metal deposits, must, between the
first day of January and the first day of May in each year, make out a
statement of the net profits derived from the mining of said metals or
minerals, from each mine or mining claim owned or worked by such person, or
from each group of mines or mining claims worked by a common system of
development, during the year preceding the first day of January. Such
statement must be verified by the oath of such person, or superintendent or
managing agent of such corporation or association, who must deliver the same
to the assessor of the county in which such mines are situated.