Section Tax 13.03 - Definitions(1) "Board" means investment and local impact fund board.(2) "Certify" or "certification" means filing with the department of administration a written confirmation of specific transfers, payments, or investments to be made by the department of administration.(3) "Construction" means the activities described in the approved mining plan which can only occur at the mining site with the issuance of a mining permit and written authorization to commence mining under ss. 293.37, 293.49, and 293.51, Stats.(4) "Construction period payment" means an amount equal to $100,000 for each county, city, village, town, and Native American community containing at least 15% of a minable ore body eligible to receive a payment under s. 70.395(2) (d) 5, Stats., during the construction period.(4m) "Eligible recipient" means a county, city, village, town, tribal government, or local impact committee authorized under s. 293.43(3), Stats., actively involved or eligible to be involved in the good faith negotiation of a local agreement under s. 293.43, Stats., with the person filing the notice of intent under s. 293.31(1), Stats.(5) "First dollar payment" means an amount equal to $100,000 for each county, city, village, town, or Native American community eligible to receive a payment under s. 70.395(2) (d) 1, 2. or 2m., Stats. If the tax collected under ss. 70.38 to 70.39, Stats., in any year is less than the first dollar payment as defined in this subsection, the first dollar payment for that year means the total amount of taxes collected under ss. 70.38 to 70.39, Stats.(6) "Impact fund" means investment and local impact fund.(8) "Mine" means an excavation in or at the earth's surface made to extract metalliferous minerals for which a permit has been issued under s. 293.49, Stats.(9) "Mining" has the meaning under s. 70.375(1) (b), Stats.(10) "Mining permit application" means the mining permit application form filed with the department of natural resources pursuant to s. NR 132.06, Wis. Adm. Code. Note: The mine permit application is Form 2700-4, Rev. 4-82.
(10m) "Mining related purposes" has the meaning designated in s. 70.375(1) (bm), Stats.(11) "Mining site" means the location: (a) Of a metalliferous ore deposit for which a mining permit application has been filed pursuant to s. 293.37, Stats.(b) Designated by s. 70.375(1) (av), Stats., limited to the proposed location of the defined areas, structures, and equipment as shown in a mining plan: 1. Filed as part of a mining permit application under s. 293.37, Stats., or2. Filed with the board as part of the written notice by a person intending to begin construction under s. Tax 13.05.(12) "Municipality" means any county, city, village, town, or school district. Pursuant to s. 20.002(13), Stats., this definition also includes any federally recognized tribal governing body.(13) "Native American community" means a federally recognized tribal governing body.(14g) "Notice of intent distribution" means an amount equal to $225,000 maximum disbursed by the board to eligible municipalities, Native American communities, and local impact committees, on an as-needed basis pursuant to s. 70.395(2) (fm), Stats.(14r) "Notice of intent payment" means an amount equal to $225,000 maximum to be paid in 3 increments of $75,000 each until a refund is made or negotiations for a local agreement lapse, deposited into the impact fund pursuant to s. 70.395(2) (dc), Stats.(16) "Person" means a sole proprietorship, partnership, association, or corporation and includes a lessee engaged in mining metalliferous minerals.(18) "Project reserve fund" means an amount equal to 10% of the net proceeds tax paid by each mine plus all accrued interest.(19) "Tax" means the net proceeds occupation tax imposed on persons engaged in mining metalliferous minerals in this state.Wis. Admin. Code Department of Revenue Tax 13.03
Cr. Register, November, 1982, No. 323, eff. 12-1-82; emerg. cr. (10m), eff. 1-1-86. am. (4), cr. (10m), r. and recr. (11), Register, September, 1986, No. 369, eff. 10-1-86; emerg. cr. (20) and (21), eff. 12-14-92; emerg. cr. (4m), (14g) and (14r), eff. 5-17-93; am. (3), (10), (11) (a) and (b) 1., r. and recr. (4), cr. (4m), (14g) and (14r), r. (15) and (17), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (3), (4m), (5), (8), (11) (a) and (b) 1. made under s. 13.93(2m) (b) 7, Stats., Register September 2006 No. 609.Amended by, CR 16-076: r. (7), am. (9), r. (14), am. (14g), (14r) Register January 2018 No. 745, eff. 2/1/2018