Statutory Text
Idaho Code § 47-1205 — Definition Of Valuable Mineral.
TITLE 47 MINES AND MINING CHAPTER 12 LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES 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.]
Source: legislature.idaho.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC47-SEC-07ED2D
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 47-1205
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
9c865569bacabb7f...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 47-1205 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
Navigate Corpus — Idaho Code Title 47
Ch. 12 — LICENSE TAX FOR PRIVILEGE OF MINING AND EXTRACTING ORES
Idaho Code § 47-1201Idaho Code § 47-1202Idaho Code § 47-1203Idaho Code § 47-1204Idaho Code § 47-1205Idaho Code § 47-1206Idaho Code § 47-1208
Idaho Code — public domain
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