Minerals Taxes

  1. Law
  2. Minnesota Statutes
  3. Excise And Sales Taxes
  4. Minerals Taxes

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Section
298.001

Definitions.

Section
298.01

Mining Or Producing Ores.

Section
298.02

[repealed, 1987 C 268 Art 9 S 43]

Section
298.03

[repealed, 1987 C 268 Art 9 S 43]

Section
298.04

[repealed, 1987 C 268 Art 9 S 43]

Section
298.05

[repealed, 1991 C 291 Art 11 S 20]

Section
298.06

[repealed, 1991 C 291 Art 11 S 20]

Section
298.07

[repealed, 1991 C 291 Art 11 S 20]

Section
298.08

[repealed, 1991 C 291 Art 11 S 20]

Section
298.09

[repealed, 1991 C 291 Art 11 S 20]

Section
298.011

[repealed, Ex1971 C 31 Art 4 S 5]

Section
298.012

[repealed, 1998 C 389 Art 10 S 23]

Section
298.015

Net Proceeds Tax On Mining.

Section
298.016

Gross Proceeds.

Section
298.017

[repealed, 1sp2011 C 7 Art 7 S 9]

Section
298.018

Distribution Of Proceeds.

Section
298.025

[repealed, Ex1971 C 31 Art 4 S 5]

Section
298.026

[repealed, 1987 C 268 Art 9 S 43]

Section
298.027

[repealed, 1987 C 268 Art 9 S 43]

Section
298.028

[repealed, 1987 C 268 Art 9 S 43]

Section
298.031

[repealed, 1987 C 268 Art 9 S 43]

Section
298.045

[repealed, 1984 C 522 S 20]

Section
298.046

[repealed, 1984 C 522 S 20]

Section
298.047

[repealed, 1984 C 522 S 20]

Section
298.048

[repealed, 1984 C 522 S 20]

Section
298.10

[repealed, 1991 C 291 Art 11 S 20]

Section
298.11

[repealed, 1991 C 291 Art 11 S 20]

Section
298.12

[repealed, 1991 C 291 Art 11 S 20]

Section
298.13

[repealed, 1991 C 291 Art 11 S 20]

Section
298.14

[repealed, 1991 C 291 Art 11 S 20]

Section
298.15

[repealed, 1991 C 291 Art 11 S 20]

Section
298.16

Taxes To Be Credited To General Fund.

Section
298.17

Occupation Taxes To Be Apportioned.

Section
298.18

Taxes To Go To General Fund If Section 298.17 Invalid.

Section
298.19

[repealed, 1991 C 291 Art 11 S 20]

Section
298.20

[repealed, 1991 C 291 Art 11 S 20]

Section
298.21

[repealed, 1998 C 389 Art 10 S 23]

Section
298.22

Iron Range Resources And Rehabilitation.

Section
298.23

[repealed, 1998 C 389 Art 10 S 23]

Section
298.24

Tax On Taconite And Iron Sulphides.

Section
298.25

Taxes Additional To Occupation Tax; In Lieu Of Other Taxes.

Section
298.26

Tax On Unmined Taconite And Iron Sulphides.

Section
298.27

Collection And Payment Of Tax.

Section
298.28

Division And Distribution Of Proceeds.

Section
298.29

[renumbered 117.46]

Section
298.30

[renumbered 117.47]

Section
298.31

[private, 1945 C 283 S 1]

Section
298.32

[repealed, 1975 C 437 Art 11 S 7]

Section
298.34

Semitaconite, Taxation, Definitions.

Section
298.35

Imposition Of Tax; Amount.

Section
298.36

Nature Of Tax.

Section
298.37

Assessment At Local Tax Rate.

Section
298.38

Payment And Collection.

Section
298.39

Distribution Of Proceeds.

Section
298.40

[repealed, 1987 C 268 Art 9 S 43]

Section
298.41

[repealed, Ex1971 C 31 Art 12 S 1]

Section
298.42

[repealed, Ex1971 C 31 Art 12 S 1]

Section
298.43

[repealed, Ex1971 C 31 Art 12 S 1]

Section
298.44

[repealed, Ex1971 C 31 Art 12 S 1]

Section
298.45

[repealed, Ex1971 C 31 Art 12 S 1]

Section
298.46

Exploratory Drilling For Iron Ore.

Section
298.47

Notification Of Commissioner Of Revenue Of Unmined Iron Ore.

Section
298.48

Mineral Rights; Exploration Data; Filing Requirements; Penalties.

Section
298.51

[repealed, 1987 C 268 Art 9 S 43]

Section
298.52

[repealed, 1987 C 268 Art 9 S 43]

Section
298.53

[repealed, 1987 C 268 Art 9 S 43]

Section
298.54

[repealed, 1987 C 268 Art 9 S 43]

Section
298.55

[repealed, 1987 C 268 Art 9 S 43]

Section
298.61

[repealed, 1987 C 268 Art 9 S 43]

Section
298.62

[repealed, 1987 C 268 Art 9 S 43]

Section
298.63

[repealed, 1987 C 268 Art 9 S 43]

Section
298.64

[repealed, 1987 C 268 Art 9 S 43]

Section
298.65

[repealed, 1987 C 268 Art 9 S 43]

Section
298.66

[repealed, 1987 C 268 Art 9 S 43]

Section
298.67

[repealed, 1987 C 268 Art 9 S 43]

Section
298.75

Aggregate Material Removal; Production Tax.

Section
298.76

[repealed, 1982 C 523 Art 13 S 3]

Section
298.215

[repealed, 2005 C 156 Art 2 S 34]

Section
298.216

[repealed, 2005 C 156 Art 2 S 34]

Section
298.221

Receipts From Contracts; Appropriation.

Section
298.222

Citation.

Section
298.223

Taconite Area Environmental Protection Fund.

Section
298.224

Investment Of Funds; Income.

Section
298.225

Appropriation.

Section
298.226

[repealed, 1996 C 310 S 1]

Section
298.227

Taconite Economic Development Fund.

Section
298.241

[repealed, 1977 C 423 Art 10 S 31]

Section
298.242

[repealed, 1975 C 437 Art 11 S 7]

Section
298.243

[repealed, 1977 C 423 Art 10 S 31]

Section
298.244

[repealed, 1996 C 310 S 1]

Section
298.281

[repealed, 1977 C 423 Art 10 S 30]

Section
298.282

Distribution Of Taconite Municipal Aid Account; Taconite Municipal Aid; Payment.

Section
298.283

Change Of Status Of Municipality; Date For Determining Status.

Section
298.285

State Aid Amount; Appropriation.

Section
298.291

Citation.

Section
298.292

Policy.

Section
298.293

Expending Funds.

Section
298.294

Investment Of Fund.

Section
298.295

[repealed, 1983 C 46 S 8]

Section
298.296

Operation Of Fund.

Section
298.297

Advisory Committees.

Section
298.298

[repealed, 2017 C 94 Art 7 S 60]

Section
298.391

Agglomerating Facilities Definitions.

Section
298.392

Qualification Of Agglomerating Facilities; Procedure And Order.

Section
298.393

Imposition Of Tax; Amount.

Section
298.394

Nature Of Tax.

Section
298.395

Payment And Collection.

Section
298.396

Distribution Of Proceeds.

Section
298.401

[repealed, 1988 C 719 Art 2 S 56]

Section
298.402

Ms 2016 [repealed, 2018 C 182 Art 1 S 109]

Section
298.405

Iron Ore Bearing Material Other Than Taconite And Semitaconite; Taxation.

Section
298.2211

Financing Activities.

Section
298.2212

Investment Of Funds.

Section
298.2213

[repealed, 2017 C 94 Art 7 S 60]

Section
298.2214

Iron Range Higher Education.

Section
298.2215

County Scholarship Program.

Section
298.2961

Producer Grants.