This bill addresses tax payments.
This bill:
- allows certain mine owners and operators to use gold to pay mining severance taxes;
- for specified years, provides a nonrefundable tax credit for a mine owner or operator who uses gold to pay mining severance taxes; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 51-9-306, 51-9-307, 59-1-403, 59-5-202, 59-5-203, 59-5-207, 59-5-215, 65A-6-4, 65A-17-306