49-282.01. Maximum annual payments of fees and taxes by mines to water quality assurance revolving fund; definitions
A. Notwithstanding any other law, a person engaging in mining is not required to pay fees and taxes listed in section 49-282, subsection A, paragraphs 2 through 9 in excess of the lesser of:
1. Ten thousand dollars in a calendar year per individual mining site.
2. Twenty-five thousand dollars in a calendar year per mining entity.
B. A person who pays such fees and taxes for mining facilities or activities in the amount specified in subsection A of this section may submit evidence of such payment to the appropriate entity in lieu of paying additional fees and taxes for that calendar year for mining facilities or activities.
C. If a mining facility or activity is owned or operated by more than one person, the payment of fees or the compliance with this section for the facility or activity by one person constitutes compliance by all other owners and operators.
D. For purposes of this section:
1. " Individual mining site" means a mining facility or activity or group of mining activities or facilities located in a contiguous geographical area and owned or operated by the same person.
2. " Mining" means the exploration, extraction, beneficiation and processing, including smelting and refining, of ores and minerals and all incidental activities.
3. " Mining entity" means a person who owns or operates more than one individual mining site in this state.