reglab/housing_qa huggingface dataset:
ID Code § 47-1201 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES|Section 47-1201 - LICENSE TAX TO BE MEASURED BY ONE PERCENT OF THE NET VALUE OF ORES MINED — DEFINITION OF ROYALTY.

47-1201. LICENSE TAX TO BE MEASURED BY ONE PERCENT OF THE NET VALUE OF ORES MINED — DEFINITION OF ROYALTY. (a) Tax on mining or on receiving royalties. For the privilege of mining in this state, both placer and rock in place, every person, copartnership, company, joint stock company, trust, corporation or association, however and for whatever purpose organized, engaged in mining, upon or receiving royalties from any quartz vein or lode, or placer or rock in place mining claim, in this state containing gold, silver, copper, lead, zinc, coal, phosphate, limestone, or other precious and valuable metals or minerals, or metal or mineral deposits, shall pay to the state of Idaho, in addition to all other taxes provided by law, a license tax equal in amount to one percent (1%) of the net value of the royalties received or the ores mined or extracted as determined under section 47-1202, Idaho Code, said tax to accrue during the taxable year that the product is sold or used and shall on the last day of such taxable year become a lien on property in this state of such person, copartnership, company, joint stock company, trust, corporation, or association, said tax to be due and payable on or before the fifteenth day of the fourth month following the close of the taxable year. (b) Definition of royalties. For the purpose of paragraph (a) of this section and chapter, the word "royalties" shall be construed to mean the amount in money or value of property received based upon the quantity or value of minerals extracted by any person, copartnership, company, joint stock company, trust, corporation, or association, having any right, title or interest in or to any tract of land, or any economic interest in minerals as defined by section 613 of the Internal Revenue Code, in this state for which permission has been given to another to explore, mine, take out and remove ore therefrom. (c) Definition of taxable year. The term "taxable year" with respect to any taxpayer means the taxable year elected for income tax purposes under the provisions of section 63-3010, Idaho Code.  History: [47-1201, added 1935 (1st E.S.), ch. 65, sec. 1, p. 182; am. 1941, ch. 106, sec. 1, p. 188; am. 1972, ch. 99, sec. 1, p. 209; am. 1977, ch. 93, sec. 1, p. 189; am. 2001, ch. 207, sec. 1, p. 703.]
ID Code § 47-1202 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES|Section 47-1202 - NET VALUE OF ORE TO BE USED AS MEASURE OF TAX — HOW DETERMINED.

47-1202. NET VALUE OF ORE TO BE USED AS MEASURE OF TAX — HOW DETERMINED. For the purpose of measuring and determining the amount of tax to be paid under the provisions of section 47-1201, Idaho Code, the royalties as defined in subsection (b) of section 47-1201, Idaho Code, or the net value of ore mined shall be computed under one (1) of the following methods at the election of the taxpayer. Such election, once made, shall be binding for all succeeding years unless the taxpayer secures permission from the state tax commission to change to another method: (a) Ores mined within the state shall be valued by deducting from the gross value of the ore, all costs of mining and processing such ore, using the formula prescribed in section 613 of the Internal Revenue Code and Treasury Regulation 1.613-5 for computation of the net income from mining for depletion purposes, less the deduction of depletion as computed under section 613 of the Internal Revenue Code and Treasury Regulation 1.613-5; or (b) Ores mined within the state shall be valued using the gross value determined by the U.S. Department of the Interior for computation of the value of minerals on public lands for federal royalty purposes, less the following deductions: (1) all costs of mining and transporting such ore to the point at which the value for federal royalty purposes is determined by measurement of the quantity of ore mined; these costs to include only those directly incurred in and attributable to the actual mining and transportation operation in the state of Idaho, and (2) the applicable portion of the federal deduction for depletion, allocated on the ratio of the gross value of the ore used for this computation, to the gross value of the ore used in the federal depletion computation.  History: [47-1202, added 1935 (1st E.S.), ch. 65, sec. 2, p. 182; am. 1941, ch. 106, sec. 2, p. 188; am. 1972, ch. 99, sec. 2, p. 209; am. 1973, ch. 43, sec. 1, p. 78; am. 1977, ch. 93, sec. 2, p. 190; am. 1996, ch. 381, sec. 1, p. 1294.]
ID Code § 47-1203 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES|Section 47-1203 - STATEMENT OF NET PROCEEDS FROM MINING OR EXTRACTING ORES — OR FROM ROYALTY.

47-1203. STATEMENT OF NET PROCEEDS FROM MINING OR EXTRACTING ORES — OR FROM ROYALTY. (a) Every person, copartnership, company, joint stock company, trust, corporation, or association mining or receiving royalties from any quartz vein or lode, or placer or rock in place mining claim, containing gold, silver, copper, lead, zinc, coal, phosphate, limestone, or other precious or valuable minerals or metals, or mineral or metal deposits, must, on or before the fifteenth day of the fourth month following the close of the taxable year make a tax return to the state tax commission, stating specifically the items of income and the deductions allowed by this act. For the purpose of enforcing this act, the income tax returns filed in accordance with the provisions of the Idaho Income Tax Act shall be open to inspection by the officer designated to enforce this act. (b) In the event the taxpayer is entitled to an automatic extension of time to file the income tax return under section 63-3033, Idaho Code, an automatic six (6) month extension is granted to file the return required under this act. In all cases of an extension of time in which to file any return, interest shall be paid on any tax due from due date to date of payment at the rate provided in section 63-3045, Idaho Code.  History: [47-1203, added 1935 (1st E.S.), ch. 65, sec. 3, p. 182; am. 1941, ch. 106, sec. 3, p. 188; am. 1972, ch. 99, sec. 3, p. 209; am. 1977, ch. 93, sec. 3, p. 191; am. 1982, ch. 179, sec. 1, p. 467; am. 2000, ch. 26, sec. 1, p. 45.]
ID Code § 47-1204 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES|Section 47-1204 - STATEMENT AS TO ENTIRE GROUP.

47-1204. STATEMENT AS TO ENTIRE GROUP. Where the same person or persons are operating or leasing to another two (2) or more mines or mining claims under one (1) general system of mining or development, a duplicate copy of the statement herein provided, and the tax herein levied, shall be made as to such entire group and need not be made as to each particular mining claim constituting said group, as provided by section 63-2804.  History: [47-1204, added 1935 (1st E.S.), ch. 65, sec. 4, p. 182; am. 1972, ch. 99, sec. 4, p. 209.]
ID Code § 47-1205 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES|Section 47-1205 - DEFINITION OF VALUABLE MINERAL.

47-1205. DEFINITION OF VALUABLE MINERAL. The term "valuable mineral" for purposes of this act, shall be deemed to include not only gold, silver, copper, lead, zinc, coal, phosphate and limestone, but also any other substance not gaseous or liquid in its natural state, which makes real property more valuable by reason of its presence thereon or thereunder and upon which depletion is allowable pursuant to section 613 of the Internal Revenue Code, provided, however, that sand and gravel are not included in this definition.  History: [47-1205, added 1977, ch. 93, sec. 4, p. 192.]
ID Code § 47-1206 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES|Section 47-1206 - PAYMENT OF MINE LICENSE TAX.

47-1206. PAYMENT OF MINE LICENSE TAX. (1) Except as provided in subsection (2), the license tax imposed by this chapter shall be paid to the state tax commission on or before the due date of the return and the commission shall remit the sums to the state treasurer, who shall place sixty-six percent (66%) to the credit of the general fund of the state and thirty-four percent (34%) to the credit of the abandoned mine reclamation fund created by the provisions of section 47-1703, Idaho Code. (2) The license tax imposed by this chapter only on mining operations that include a cyanidation facility, as defined by section 47-1503, Idaho Code, shall be paid to the state tax commission on or before the due date of the return and the commission shall remit the sums to the state treasurer who shall place thirty-three percent (33%) to the credit of the general fund of the state, thirty-three percent (33%) to the credit of the cyanidation facility closure fund created by the provisions of section 47-1513, Idaho Code, and thirty-four percent (34%) to the credit of the abandoned mine reclamation fund created by the provisions of section 47-1703, Idaho Code.  History: [47-1206, added 1935 (1st E.S.), ch. 65, sec. 6, p. 182; am. 1939, ch. 173, sec. 8, p. 320; am. 1969, ch. 311, sec. 1, p. 966; am. 1977, ch. 93, sec. 5, p. 192; am. 1999, ch. 44, sec. 1, p. 105; am. 2005, ch. 341, sec. 1, p. 1066.]
ID Code § 47-1208 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 12 - LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES|Section 47-1208 - TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES.

47-1208. TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES. The deficiency in tax and notice of deficiency as well as the collection and enforcement procedures provided by the Idaho income tax act, sections 63-3030A, 63-3033, 63-3038, 63-3039, 63-3040, 63-3042 through 63-3065A, 63-3068, 63-3069, 63-3071, 63-3072, 63-3073 and 63-3075 through 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and the assessment and collection of any amounts due. Said sections shall for this purpose be considered a part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings they shall, when applied in enforcement or collection under this act, be described as a license tax for the privilege of mining lien or proceeding. The state tax commission may be made a party defendant in an action at law or in equity by any person aggrieved by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final judgment secured against the state tax commission, and said judgment shall be paid or satisfied out of the state refund account created by section 63-3067, Idaho Code.  History: [47-1208, added 1969, ch. 311, sec. 2, p. 966; am. 1977, ch. 93, sec. 6, p. 192; am. 1979, ch. 48, sec. 2, p. 138; am. 1982, ch. 179, sec. 2, p. 467; am. 1986, ch. 73, sec. 6, p. 207; am. 1986, ch. 92, sec. 1, p. 269.]
ID Code § 47-1312 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1312 - POLICY.

47-1312. POLICY. It is hereby declared to be the policy of the state of Idaho to protect the lands, streams and watercourses within the state, from destruction by dredge mining and by placer mining, and to preserve the same for the enjoyment, use and benefit of all of the people, and that clean water in the streams of Idaho is in the public interest.  History: [47-1312, added 1955 Init. Meas., sec. 1; am. 1969, ch. 281, sec. 1, p. 845.]
ID Code § 47-1314 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1314 - DISTURBED LANDS TO BE RESTORED — NOTICE AND RESTORATION OF PLACER OR DREDGE EXPLORATION OPERATIONS.

47-1314. DISTURBED LANDS TO BE RESTORED — NOTICE AND RESTORATION OF PLACER OR DREDGE EXPLORATION OPERATIONS. (a) Any person conducting a placer or dredge mining operation shall, within one (1) year of permanent cessation of operations as to the whole or any part of the permit area, commence restoration of disturbed lands in the permit area or in any portion thereof as to which operations are permanently ceased. In accordance with a permit approved for the operation under section 47-1317, Idaho Code, surfaces shall be returned to a contour reasonably comparable to that contour existing prior to disturbance, topsoil shall be replaced where deemed appropriate by the board, and vegetation shall be planted reasonably comparable to that vegetation existing prior to disturbance. Any disturbed natural watercourse shall be restored to a configuration and pool structure conducive to good fish and wildlife habitat and recreational use. (b) Any person desiring to conduct placer or dredge exploration operations using motorized earth-moving equipment shall, prior to or within seven (7) days of commencing exploration, notify the director in writing of the name and address of the person, and the location, anticipated size, and method of exploration. Such notice shall be subject to disclosure according to chapter 1, title 74, Idaho Code. Any placer or dredge exploration operation which causes a cumulative surface disturbance in excess of one-half (1/2) acre of land, including roads, shall be considered a placer or dredge mining operation. Lands disturbed by any placer or dredge exploration operation which causes a cumulative surface disturbance of less than one-half (1/2) acre of land, including roads, shall be restored to conditions reasonably comparable to conditions existing prior to the placer or dredge exploration operation.  History: [47-1314, added 1984, ch. 102, sec. 3, p. 233; am. 1990, ch. 213, sec. 64, p. 533; am. 2015, ch. 141, sec. 121, p. 471; am. 2018, ch. 76, sec. 1, p. 171.]
ID Code § 47-1315 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1315 - WATER CLARIFICATION.

47-1315. WATER CLARIFICATION. Where any person conducts a placer or dredge mining operation where the water used in such mining process flows in, or into a natural watercourse, such person shall construct and use settling ponds of sufficient capacity and character and/or install and use filtration processes fully adequate to clarify the water used in the mining process to conform to the standards and rules of the state department of environmental quality regarding water quality as authorized under chapter 1, title 39, Idaho Code, before such water is discharged into the natural watercourse.  History: [47-1315, added 1955, Init. Meas., sec. 4; am. 1969, ch. 281, sec. 4, p. 845; am. 1984, ch. 102, sec. 4, p. 234; am. 2001, ch. 103, sec. 87, p. 328.]
ID Code § 47-1316 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1316 - ADMINISTRATIVE AGENCY.

47-1316. ADMINISTRATIVE AGENCY. The Idaho state board of land commissioners is hereby designated the administrative agency of this act and shall have the power and duty to adopt rules and regulations for its administration in accordance with the intent and purposes thereof, and to employ personnel necessary to effectually carry out this law. Such board may make such inquiries and investigations and conduct such hearings as the board shall deem advisable or necessary.  History: [47-1316, added 1955, Init. Meas., sec. 5; am. 1969, ch. 281, sec. 5, p. 845.]
ID Code § 47-1318 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1318 - TERMINATION OF PERMITS — HEARING.

47-1318. TERMINATION OF PERMITS — HEARING. Without in any manner affecting the penal and injunctive provisions of this act the Idaho state board of land commissioners is empowered to commence proceedings to terminate any permit to conduct dredge or other placer mining operations issued hereunder for any violation of the terms of this act, after having issued and served upon the permittee alleged to be committing such violation, a formal complaint which shall specify the provisions of this act which the permittee allegedly is violating, and a statement of the manner in and the extent to which said permittee is alleged to be violating the provisions of this act. Such notice may be served by certified mail, and return receipt signed by the permittee or his agent shall constitute service and time thereof of such notice. The permittee shall answer the complaint and request a hearing before a designated hearing officer within thirty (30) days from receipt of the complaint if matters asserted in the complaint are disputed. If the permittee fails to answer the complaint and to request a hearing, the matters asserted in the complaint shall be deemed admitted by the permittee, and the board may proceed to terminate the permit and forfeit the bond in an amount necessary to pay all costs and expense of restoring the lands and beds of streams damaged by dredge or other placer mining of the defaulting permittee. Upon request for a hearing by a permittee, the board shall schedule a hearing not less than thirty (30) days after the date the permittee requests a hearing. The provisions of chapter 52, title 67, Idaho Code, shall govern proceedings instituted pursuant to this section. The board may designate one (1) of its members, or a hearing officer or officers to conduct any hearings and enter recommended or preliminary orders, as determined by the board, on issues involving the administration of this act. Upon entry of a final order terminating a permit or forfeiting a bond, the board shall assess the costs of the hearing against the defaulting permittee.  History: [47-1318, added 1955, Init. Meas., sec. 7; am. 1969, ch. 281, sec. 7, p. 845; am. 1986, ch. 82, sec. 1, p. 242; am. 1988, ch. 72, sec. 1, p. 102; am. 1993, ch. 216, sec. 44, p. 627.]
ID Code § 47-1319 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1319 - BOND FORFEITURE ON DEFAULT.

47-1319. BOND FORFEITURE ON DEFAULT. (a) The surety bond required by this act to be given by a permittee for dredge or other placer mining purposes under permit shall be exonerated and discharged upon the completion or termination of such mining operation as specified in the permit granted therefor and upon full compliance with the requirements of this act and the rules and regulations of said board of land commissioners made for the administration thereof. (b) That in event the holder of any permit issued under this act fails to comply with the requirements of this act and the rules and regulations of the Idaho board of land commissioners for the administration hereof, then the applicable bond of such permittee shall be forfeited to the state of Idaho in such amount and to such extent as the state board of land commissioners shall estimate and determine will be necessary to pay all cost and expense of restoring the lands and beds of streams damaged by dredge or other placer mining of said defaulting permittee and covered by such bond and remaining unrestored, and such forfeited funds are to be deposited in the dredge and placer mining account, which is hereby created in the dedicated fund of the state treasury. All moneys deposited in the dredge and placer mining account pursuant to this section or other provisions of this chapter shall be utilized by the state board of land commissioners for the restoration of lands and watercourses damaged by placer or dredge mining operations. (c) No forfeiture of bond of a permittee shall be made until after procedures have been followed as provided in sections 47-1318 and 47-1320, Idaho Code, and the complaint is issued and findings of facts and rulings of law in support of the order of forfeiture, if any, have been made and the time for appeal has expired.  History: [47-1319, added 1955, Init. Meas., sec. 8; am. 1957, ch. 325, sec. 2, p. 685; am. 1969, ch. 281, sec. 8, p. 845; am. 1984, ch. 102, sec. 6, p. 237; am. 1988, ch. 72, sec. 2, p. 103.]
ID Code § 47-1320 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1320 - HEARING PROCEDURES AND APPEALS.

47-1320. HEARING PROCEDURES AND APPEALS. (a) Process and procedure under this act shall be as summary and simple as reasonably may be and as far as possible in accordance with the rules of equity. Such proceedings shall be governed by the provisions of chapter 52, title 67, Idaho Code. The board, or any member thereof, or the hearing officer designated by such board, shall have power to subpoena witnesses and administer oaths. The district court shall have power to enforce by proper proceedings the attendance and testimony of witnesses, and the production for examination of books, papers and records. Witnesses subpoenaed by the board or a member thereof or the hearing officer shall be allowed such fees and traveling expenses as are allowed in civil actions in the district court, to be paid by the party in whose interest such witnesses are subpoenaed. The board, or any member thereof, or the hearing officer, shall make such inquiries and investigations as shall be deemed relevant. Each hearing shall be held at the county seat in any county where the dredge or other placer mining is being conducted or where any of the lands involved in the hearing are situate, or in the county of Ada, as the board may designate. (b) If the hearing involves a permit or application for a permit, the final order of the board, together with the agency record, as provided in chapter 52, title 67, Idaho Code, shall be filed in the office of the director of the department of lands. A copy of the order shall be sent to the applicant or holder of the permit involved in such hearing by United States mail. (c) Any applicant or permit holder aggrieved by any final decision or order of the board shall be entitled to judicial review in accordance with the provisions and standards set forth in chapter 52, title 67, Idaho Code.  History: [47-1320, added 1969, ch. 281, sec. 9, p. 845; am. 1984, ch. 102, sec. 7, p. 238; am. 1993, ch. 216, sec. 45, p. 628.]
ID Code § 47-1322 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1322 - TITLE.

47-1322. TITLE. This act may be cited as the "Idaho Dredge and Placer Mining Protection Act."  History: [47-1322, added 1955, Init. Meas., sec. 13; am. 1969, ch. 281, sec. 11, p. 845.]
ID Code § 47-1323 (2021)
2021 Idaho Code|Title 47 - MINES AND MINING|Chapter 13 - DREDGE MINING|Section 47-1323 - DREDGE MINING OF WATER BODIES MAKING UP THE NATIONAL WILD AND SCENIC RIVERS SYSTEM PROHIBITED.

47-1323. DREDGE MINING OF WATER BODIES MAKING UP THE NATIONAL WILD AND SCENIC RIVERS SYSTEM PROHIBITED. Dredge mining in any form shall be prohibited on: (1) The middle fork of the Clearwater river, from the town of Kooskia upstream to the town of Lowell; the Lochsa river from its junction with the Selway at Lowell forming the middle fork, upstream to the Powell ranger station; and the Selway river from Lowell upstream to its origin; (2) The middle fork of the Salmon river, from its origin to its confluence with the main Salmon river; (3) The St. Joe river, including tributaries, from its origin to its confluence with Coeur d’Alene lake, except for the St. Maries river and its tributaries.  History: [47-1323, added 1970, ch. 244, sec. 1, p. 659; am. 1977, ch. 114, sec. 1, p. 246.]