US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 28
                         TAXATION OF PROFITS OF MINES
    63-2804.  STATEMENT AS TO ENTIRE GROUP. Where the same person or company
or association is operating two (2) or more mining claims under one (1)
general system of mining or development, the product of which group of mines
is mingled and treated as one (1) mining operation, the statement of the owner
provided herein to be made, and the assessment provided herein to be made by
the assessor, shall be made as to such entire group, and need not be made as
to each particular mining claim constituting said group.