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03-06-2013, 09:43 AM
I got my packet at the end of jan. it says the tax packet is coming seperate, dont recall getting it yet!!( is this time frame normal?) This is the first yr. i applied for the apma(2012) Also I never mined except with recreational dredging so that doesnt apply under this royalty packet?correct? Thanx,

Steve Herschbach
03-06-2013, 12:15 PM
Do You have a mining claim? State or federal?

03-06-2013, 12:55 PM
hi steve, they are on state land, I have only rec. dredged on them and have done my annual fees/ect. to keep them current for the last 3 yrs. Last spring i did a apma but never did anything except the 3"/6" dredges. I have done my lease fees/reclamation requirements on time this last fall also. I see the place in the production royalty packet to file for not mining but dont have the paper work for the irs yet. I do have the numbers to call dnr. I will also get a aerial pict. also by May.

Steve Herschbach
03-06-2013, 01:28 PM
If you have a mining claim there is no such thing as recreational mining. You are a miner, operating under the mining law. Everything you do is governed by the mining law.

From http://dnr.alaska.gov/mlw/forms/mining/royalty_fm.pdf

Notice – If you filed an APMA and had a mining permit for mining claims on state land, or other mining records indicate that you mined in 2012, you must fill out the information below, otherwise your claims are at risk of being abandoned under law AS 38.05.265.

New mining operations are NOT exempt from production royalty requirements. Production royalty returns and payments are due every year on or before May 1 for the preceding calendar year. Upon written request, the division may grant an extension of time to file a production royalty return and to pay the royalty payment. The written request must be received by the division no later than 10 days before the due date, May 1. An extension of time may not exceed 120 days, during which interest will accrue on the unpaid balance during the term of the extension.

Recreational mining is a misnomer as it is not mining. If you are engaged in recreation, you are not only not subject to the rules governing mining you are not subject to the protections afforded by those rules. You in effect waive your rights under the mining laws and make yourself suject to whatever recreation rules anyone in governemnt want to make up.

The mining license tax stuff is not from the IRS, it is from the State Department of Revenue.

Royalty Info http://dnr.alaska.gov/mlw/factsht/mine_fs/producti.pdf

Mining License Tax info and forms http://www.tax.alaska.gov/programs/programs/forms/index.aspx?60610