Micaceous Mineral Mines License Tax


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

Micaceous minerals are complex silicates such as:

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 MMM return is due 30 days from the end of the calendar quarter.

First QuarterApril 30
Second QuarterJuly 30
Third QuarterOctober 30
Fourth QuarterJanuary 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.

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