Occupation Fees, Rentals, Royalties and Taxes.
Section 51
SEC. 51. Occupation Fees, Rentals, Royalties and Taxes. - The claim owner shall pay the occupation fees, rentals, royalties and taxes on his mining claims and on the minerals extracted therefrom as provided for in the National Internal Revenue Code, as amended: Provided, That the failure to pay pay all taxes and fees due the government for two (2) consecutive years shall cause the cancellation of the mining claim and the reopening of the same for relocation by other parties.