(as) "Mine" means an excavation in or at the earth's surface made 5
to extract metalliferous minerals for which a permit has been issued under s. 293.49 6or 295.58
(bm) "Mining-related purposes" means activities which are directly 9
in response to the application for a mining permit under s. 293.37
; directly 10
in response to construction, operation, curtailment of operation or cessation of 11
operation of a metalliferous mine site; or directly in response to conditions at a 12
metalliferous mine site which is not in operation. "Mining-related purposes" also 13
includes activities which anticipate the economic and social consequences of the
cessation of mining. "Mining-related purposes" also includes the purposes under s. 2
70.395 (2) (g).
70.38 (2) Combined reporting.
If the same person extracts metalliferous 5
minerals from different sites in this state, the net proceeds for each site for which a 6
permit has been issued under s. 293.49 or 295.58
shall be reported separately for the 7
purposes of computing the amount of the tax under s. 70.375 (5).".