Article 1599 quinquies B of the French General Tax Code
I. – A tax is levied each year for the benefit of the region and the body mentioned in V, payable by gold mine concessionaires, the amodiataires of gold mine concessions and the holders of permits and authorisations to operate gold mines operated in French Guyana. II. – The tax is based on the net mass of gold extracted by the persons mentioned in I in the year preceding that…