011-6 Wyo. Code R. § 6-4c
Current through April 27, 2019
(a) "Mining cost" means the cost incurred prior to the point of valuation for stripping, drilling, scraping, field drying, loading, hauling to the point of valuation, reclamation and any other costs directly related to the mining operation that are incurred prior to the point of valuation. A written claim or request may be made by the taxpayer to the Department for approval of field drying within the pit as a processing cost based upon information which shows a definite change in the physical or chemical characteristic or a definite enhancement of the marketability of the mineral.
011-6 Wyo. Code R. § 6-4c