Alaska Administrative Code — Title 15 (Revenue)

15 AAC 65.010

When license is required

Official textakleg.govlast amended Feb 20, 202212 subsections

# (a)

Except as provided in (b) of this section, a person engaged in one or more of the following activities in the state is in the business of mining and shall obtain a mining license:

# (1)

a person owning and operating a mining property;

# (2)

a person owning a mining property and receiving lease or royalty payments based on production from the property;

# (3)

a person leasing a mining property from another person and operating the property;

# (4)

a person possessing a mineral interest, whether an economic or a production interest, in a producing property, including royalty, working or operating interests, net profits, overriding royalties, carried interests, and production payments;

# (5)

a person who is temporarily exempt from taxation under AS 43.65.010(a).

# (b)

The following persons are not in the business of mining and are not required to obtain a mining license:

# (1)

a person whose mining activities are restricted to the holding of property for exploration to locate and delineate mineral deposits or for future development;

# (2)

a person who holds mineral interests described in (a)(4) of this section in undeveloped and non-producing properties;

# (3)

repealed 2/20/2022.

# (c)

A mining license must be obtained for each mining operation conducted in this state. A person owning several mining properties that constitute a single mining operation may apply for one license.

# (d)

repealed 7/8/2020.
(Eff. 8/9/86, Register 99; am 7/8/2020, Register 235; am 2/20/2022, Register 241)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.65.010

Amendment history

Eff. 8/9/86, Register 99; am 7/8/2020, Register 235; am 2/20/2022, Register 241

Source: official source document (full AAC Title 15 PDF)

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