Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.65. Mining License Tax. |
Article 15.65.1. Licensing and Filing Requirements. |
Section 15.65.230. Composition of a mining operation.
Latest version.
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(a) A mining operation consists of all operating and non-operating mineral deposit interests and may be comprised of one or more mining properties. (b) In determining whether mining properties are part of the same mining operation, the department will consider whether the operation, in conducting mining activities on several mining properties, uses common personnel, supply and maintenance facilities, mining-related treatment processes, storage facilities, roads, pipelines and transportation equipment, and mining techniques and technology. The department will also consider the extent to which the mineral deposit interests comprise a common mining property.
Authorities
43.05.080;43.65.010