(1) Each person mining or extracting gold, silver, copper, lead, or other metals from any mine or mining property located within this state shall assay each shipment of ore, concentrate or slimes prior to its leaving the state. These assays shall be provided to the state upon request, and records of all assays taken in conjunction with this rule shall be maintained by the taxpayer for a period of 5 years following the year in which the assays were conducted.