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10-39-1 to 10-39-22. Repealed.
10-39-23 to 10-39-41. Repealed.
10-39-42      Definitions.
10-39-43      Severance tax on gold.
10-39-44      Gross yield and gross production defined.
10-39-45      Finished value subject to tax--Allocation between processors.
10-39-45.1      Imposition of tax on net profit--Rate.
10-39-45.2      Deductions for determining net profit.
10-39-45.3      Estimated tax--Filing--Payment.
10-39-45.4      Annual filing--Payment, refund, or application to next estimate.
10-39-45.5      Annual statement required--Form--Contents.
10-39-45.6      Delinquency.
10-39-46      Superseded.
10-39-47      Repealed.
10-39-48      Failure to file statements as misdemeanor--Determination of tax.
10-39-49      Promulgation of rules.
10-39-50      Access to taxpayer's records--Violation as misdemeanor.
10-39-51      Payment under protest--Action for recovery--Repayment--Restraining collection prohibited.
10-39-52      False statement as felony--Forfeiture.
10-39-53      Exemption of persons severing small amounts.
10-39-54      Distribution of proceeds.
10-39-54.1      Transfer of revenue payable to county.
10-39-54.2      Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.
10-39-54.3      Allocation of funds by county--Purposes.
10-39-54.4      Annual accounting by county.
10-39-55      Repealed.
10-39-56      Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.
10-39-58      Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.
10-39-59      Due dates of quarterly payments.
10-39-60      Temporary tax not additional tax.
10-39-61 to 10-39-66. Repealed.
10-39-67      Filing verified estimates--Payment due.
10-39-68      Additional tax on precious metals--Rate.

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