ARTICLE 236:

Individuals and legal entities who extract from channels, vessels, and stream areas, as well as nationally owned deposits, for each cubic meter, are obliged to pay the right for extraction of materials, according to the following fees:

The states of, Baja California, Guanajuato, Sinaloa, Sonora, Tabasco, Veracruz and Zacatecas:

Gravel ............................................. $ 26.70

Sand ............................................... $ 26.70

Clays and silts ........................................ $ 20.96

Grene materials ........................................ $ 20.96

Stone .............................................. $ 22.90

Others ............................................. $ 9.56

The States not included in the previous section and the Federal District:

Gravel .............................................. $ 17.17

Sand ............................................... $ 17.17

Clays and silts ......................................... $ 13.34

Grene materials ....................................... $ 13.34

Stone ............................................. $ 15.25

Others ............................................. $ 5.71

The right for extraction of materials will be previously paid, by means of a declaration that is presented in the offices authorized by the Service Tax Administration (Servicio de Administración Tributaria).

The right will be paid monthly, within the ten days prior to extraction, considering the volume of material scheduled to be extracted during that period.

The individuals and legal entities that extract stone materials will be required to keep a daily record of the volumes extracted in the format authorized for this purpose by the Service Tax Administration (Servicio de Administración Tributaria). Said register must be kept in accordance with the provisions of article 30 of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 30)

The right referred to in this article will not be paid when the material is extracted due to deconstruction activities, provided that these activities have been previously approved by the National Water Commission (Comisión Nacional del Agua) and have the respective concession or assignment title.