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The US's Mining Fiscal Regime: H2 2015

The US's Mining Fiscal Regime: H2 2015

Synopsis

Timetric’s the US fiscal regime report outlines the role of governing bodies, laws, licenses, rights and obligations, as well as tax-related information on 10 commodities: coal, iron ore, copper, lead, zinc, gold, silver, nickel, platinum and uranium.

Summary

Timetric fiscal regime report covers the US, where federal and state bodies and laws have separate roles and responsibilities with regards to resource exploration and development. Mineral resources, for example, are owned by the state or federal governments rather than private individuals. The Department of Interior, Office of Surface Mining Reclamation and Enforcement, Mine Safety and Health Administration and the Environmental Protection Agency are the main governing bodies. Mining Law 1972 and the Surface Mining Reclamation and Enforcement Act (SMRCA) are apex laws.Scope

The report outlines governing bodies, governing laws, mining ownership licenses, rights and obligations and key fiscal terms which includes, bonus, rentals, federal reclamation fee, occupation tax, royalty, mining claim fees, state fees, state mineral resources severance tax and fees, state real property tax, corporate taxes, alternative minimum tax, deductions and allowances, depreciation, branch profit tax, withholding tax and loss carry forward.Reasons To Buy

Gain an overview of the US's mining fiscal regimeKey Highlights

  • The US Department of Interior is a cabinet-level agency responsible for managing the country’s vast natural and cultural resources
  • The Division of Minerals in Nevada is responsible for the production and exploration of minerals and maintaining information regarding annual mine production.
  • The Surface Mining Control and Reclamation Act (SMCRA) ensure cooperation between the state and the Secretary of the Interior with respect to the regulation of surface coal mining operations, and the acquisition and reclamation of abandoned mines.
  • The Mining Law 1872 promotes the development of mining resources in the US.


  • EXECUTIVE SUMMARY
    • Table The Mining Industry in the US - Fiscal Regime Terms and Other Taxes, 2015
  • THE US MINING INDUSTRY - GOVERNING BODIES
    • Federal
      • US Department of Interior
      • Office of Surface Mining Reclamation and Enforcement
      • Mine Safety and Health Administration
      • Federal Mine Safety and Health Review Commission
      • Department of Energy
      • Nuclear Regulatory Commission (NRC)
      • United States Environmental Protection Agency
    • State
      • Michigan - Office of Oil, Gas, and Minerals (OOGM)
      • Nevada - Division of Minerals
      • Minnesota - Department of Natural Resources
      • Pennsylvania- Department of Conservation and Natural Resources
      • Alaska - Department of Natural Resources
      • Virginia - Department of Mines Mineral and Energy
      • Idaho - Department of Lands
      • Missouri - Department of Natural Resources
      • Wyoming - State Geological Survey
      • Tennessee - Department of Environment & Conservation
  • THE US MINING INDUSTRY - GOVERNING LAWS
    • Federal Laws
      • Surface Mining Control and Reclamation Act (SMCRA)
      • Other Laws
      • The Mining Law 1872
      • Federal Mine Safety and Health Act (1977) (FMSHA)
      • National Environmental Policy Act 1969
      • Atomic Energy Act 1954
      • Energy Reorganization Act 1974
      • Uranium Mill Tailings Radiation Control Act 1978
      • Nuclear Waste Policy Act 1982
    • State Laws
      • Minnesota Mining Laws (1998)
      • Natural Resources and Environment Protection Act, 1994 PA 451 (NREPA)
      • Alaska
      • Idaho
      • Tennessee
  • THE US MINING INDUSTRY - MINING OWNERSHIP, LICENSES
    • Coal Mining Lease
      • Issuance
      • Area
      • Term
    • Exploratory License
    • State Permits
      • Iron ore mining laws
      • Location certificate
      • Operating permit
      • Mining permit
      • Source material license
      • Leasing for uranium mining operations
  • THE US MINING INDUSTRY - RIGHTS AND OBLIGATIONS
    • Rights
    • Obligations
  • THE US MINING INDUSTRY - KEY FISCAL TERMS
    • Bonus
    • Rentals
    • Federal Reclamation Fee
      • Table The Mining Industry in the US - Coal Mining Fees (US$), 2015
    • Occupation Tax
      • Table The Mining Industry in the US - Minnesota Occupation Tax Rates (%), 2015
    • Royalty
      • Table The Mining Industry in the US - Coal Royalty Rates (%), 2015
    • Mining Claim Fees
      • Table The Mining Industry in the US - Mining Claim Fees (US$), 2015
    • State Fee
      • Tennessee
        • Table The Mining Industry in the US - Tennessee Mining Fees (US$), 2015
    • State Mineral Resources Severance tax and fees
      • Alaska
        • Table The Mining Industry in the US - Alaska Mining License Tax on Net Income (%), 2015
      • Arizona
      • Alabama
      • Arkansas
      • Idaho
      • Indiana
      • Kentucky
      • Louisiana
      • Maryland
      • Minnesota
      • Montana
        • Table The Mining Industry in the US - Montana Coal Severance Tax (%), 2015
      • North Dakota
      • Nevada
        • Table The Mining Industry in the US - Nevada Mineral Resources, Net Proceeds Tax Rates (%), 2015
      • New Mexico
      • Ohio
      • Pennsylvania
      • Texas
      • Tennessee
      • Utah
      • Virginia
      • West Virginia
      • Wyoming
    • State Real Property Tax
      • Michigan
      • Minnesota
      • Alabama
      • Arizona
      • Colorado
      • Illinois
      • Indiana
      • Kentucky
      • Maryland
      • Montana
      • North Dakota
      • Ohio
      • Pennsylvania
      • Texas
      • Virginia
      • West Virginia
      • Wyoming
    • Corporate Taxes
      • Federal Income Tax
        • Table The Mining Industry in the US - State Federal Income Tax Rates (%), 2015
      • State Corporate Tax Rate
        • Table The Mining Industry in the US - State Corporate Income Tax Rates (%), 2015
        • Table The Mining Industry in the US - Arkansas State Corporate Income Tax Rates (%), 2015
        • Table The Mining Industry in the US - Kentucky State Corporate Income Tax Rates (%), 2015
        • Table The Mining Industry in the US - Louisiana State Corporate Income Tax Rates (%), 2015
        • Table The Mining Industry in the US - Mississippi State Corporate Income Tax Rates (%), 2015
        • Table The Mining Industry in the US - New Mexico State Corporate Income Tax Rates (%), 2015
        • Table The Mining Industry in the US - North Dakota State Corporate Income Tax Rates (%), 2015
    • Alternative Minimum Tax
    • Deductions and Allowances
      • Tax deductions
      • Depletion allowance
        • Table The Mining Industry in the US - Percentage Mineral Depletion Rates (%), 2015
    • Depreciation
    • Branch Profit Tax
    • Withholding Tax
    • Loss Carry Forward
  • FUTURE DEVELOPMENT
  • APPENDIX
    • Abbreviations
    • Secondary Research
    • Primary Research
    • Contact Timetric
    • About Timetric
    • Timetric's Services
    • Disclaimer

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