NONFERROUS METALLIC MINERALS EXTRACTION SEVERANCE TAX ACT
- Section 211.781 - Short title
- Section 211.782 - Definitions
- Section 211.783 - Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption
- Section 211.784 - Minerals severance tax; levy; other tax exemptions; rate; computation of taxable mineral value; payment; transfer or purchase of mineral; tax credit for open mines opened between January 1, 2011 and June 30, 2013; first year of tax levy
- Section 211.785 - Preparation and submission of report by taxpayer
- Section 211.786 - Mineral-producing property; determination by department; notification that property no longer mineral-producing property; notification; list to be provided by state geologist; notice of ceased operations
- Section 211.787 - Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals
- Section 211.788 - Rules
- Section 211.789 - Minerals severance tax; allocation by department; collection by local tax collecting unit; distribution; report of collections and distributions; remittance of portion to department for deposit in rural development fund; modification so that distributions to school districts, this state, and local governmental units not reduced; provisions applicable to open mines opened between January 1, 2011 and June 30, 2013
- Section 211.790 - Restraining order
- Section 211.791 - Administration of tax by department