Alaska Administrative Code — Title 15 (Revenue)
15 AAC 65.230
Composition of a mining operation
# (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.
(Eff. 8/9/86, Register 99)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.65.010
Amendment history
Eff. 8/9/86, Register 99
Source: official source document (full AAC Title 15 PDF)
In this chapter (15 sections)
- 65.010 · When license is required
- 65.020 · Mining license application and renewal
- 65.030 · Returns
- 65.040 · Extensions
- 65.100 · Taxable income
- 65.110 · Gross income
- 65.120 · Deductible mining expenses; inventory costs
- 65.125 · Deductible mining expenses; other expenses; depletion
- 65.130 · Tax rate
- 65.200 · Temporary exemption for new mining operation
- 65.210 · Affidavit of initial production
- 65.220 · Certificate of exemption
- 65.230 · Composition of a mining operation
- 65.240 · Transition rules
- 65.990 · Definitions