Who Must File?
A return must be filed by each severer who withholds tax from royalty payments and each purchaser who withholds tax from any amount due a seller or owner if the tax has not yet been paid.
Rate of Tax
Sulphur: $1.03 per long ton of 2,240 pounds
Salt: $0.06 per ton of 2,000 pounds
Marble: $0.20 per ton
Stone: $0.03 per ton
Sand: $0.06 per ton
Shells: $0.06 per ton
Salt content in brine, when used in the manufacture of other products and not marketed as salt: $0.005 per ton
Lignite: $0.12 per ton
Date Tax Due
Tax returns must be filed by the last day of the month following the taxable month.
The severer must report the kind and quantity of natural resources severed, the names of the owners, the portion owned by each, the location of each natural resource, and the places where severed.
The purchaser must report the names and addresses of all sellers and the quantity and gross price paid for each natural resource.
These reports are due monthly on the same date as the tax.