Micaceous Mineral Mines License Tax

Overview

All mines extracting micaceous minerals must file a Micaceous Mineral Mines License Tax (Form MMM) return.

Micaceous minerals are complex silicates such as:

  • Vermiculite
  • Perlite
  • Kernite
  • Maconite
  • Bauxite

Tax Rates

$0.05 per ton of concentrates mined, extracted, or produced.

Reporting and Payment Options

File and pay through our TransAction Portal (TAP).

Due Dates

The Micaceous Mineral Mines return is due 30 days from the end of the calendar quarter:

  • First Quarter: April 30
  • Second Quarter: July 30
  • Third Quarter: October 30
  • Fourth Quarter: January 30

Penalties and Interest

The Micaceous Mineral Mines License Tax is subject to uniform penalties and interest.

Revenue Distribution

All proceeds from the Micaceous Mineral Mines License Tax are deposited in the state general fund.

Related Laws