Providing for the taxation of mining and refining nonferrous ores, +metals and minerals; subjecting property used in mining or refining the ores to +the net proceeds tax and exempting associated property from property and +sales taxes and mining corporations from the franchise tax, excluding the mining +activities from the trade or business income apportionment formula; providing a transitional provision for persons with an alternative minimum tax +credit on a certain date, authorizing application of the credit to the occupation+ tax; repealing the AMT on ores and certain deductions from the occupation +tax (ra)