US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 28
                         TAXATION OF PROFITS OF MINES
    63-2811.  COLLECTION OF TAX LIEN. The tax mentioned in the preceding
sections must be collected, and payment thereof enforced, as the collection
and enforcement of other taxes are provided for, and every such tax is a lien
upon the mine or mining claim from which the ores or minerals are extracted,
which lien attaches on the first day of January of each year, and the sale
thereof for delinquent taxes may be made as provided for the sale of real
estate for delinquent taxes.