Minn. Stat. ch. 298 – Minerals Taxes | Midpage

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Minnesota Statutes

Excise and Sales Taxes

Chapter 298

Minn. Stat. ch. 298

Minerals Taxes

298.001Definitions 298.01Mining or Producing Ores 298.011[Repealed, Ex1971 c 31 art 4 s 5]298.012[Repealed, 1998 c 389 art 10 s 23]298.015Gross Proceeds Tax on Mining 298.016Gross Proceeds 298.017[Repealed, 1Sp2011 c 7 art 7 s 9]298.018Distribution of Proceeds 298.02[Repealed, 1987 c 268 art 9 s 43]298.025[Repealed, Ex1971 c 31 art 4 s 5]298.026[Repealed, 1987 c 268 art 9 s 43]298.027[Repealed, 1987 c 268 art 9 s 43]298.028[Repealed, 1987 c 268 art 9 s 43]298.03[Repealed, 1987 c 268 art 9 s 43]298.031[Repealed, 1987 c 268 art 9 s 43]298.04[Repealed, 1987 c 268 art 9 s 43]298.045[Repealed, 1984 c 522 s 20]298.046[Repealed, 1984 c 522 s 20]298.047[Repealed, 1984 c 522 s 20]298.048[Repealed, 1984 c 522 s 20]298.05[Repealed, 1991 c 291 art 11 s 20]298.06[Repealed, 1991 c 291 art 11 s 20]298.07[Repealed, 1991 c 291 art 11 s 20]298.08[Repealed, 1991 c 291 art 11 s 20]298.09[Repealed, 1991 c 291 art 11 s 20]298.10[Repealed, 1991 c 291 art 11 s 20]298.11[Repealed, 1991 c 291 art 11 s 20]298.12[Repealed, 1991 c 291 art 11 s 20]298.13[Repealed, 1991 c 291 art 11 s 20]298.14[Repealed, 1991 c 291 art 11 s 20]298.15[Repealed, 1991 c 291 art 11 s 20]298.16Taxes to Be Credited to General Fund 298.17Occupation Taxes to Be Apportioned 298.18Taxes to Go to General Fund If Section 298.17 Invalid 298.19[Repealed, 1991 c 291 art 11 s 20]298.20[Repealed, 1991 c 291 art 11 s 20]298.21[Repealed, 1998 c 389 art 10 s 23]298.215[Repealed, 2005 c 156 art 2 s 34]298.216[Repealed, 2005 c 156 art 2 s 34]298.22Iron Range Resources and Rehabilitation 298.221Receipts from Contracts; Appropriation 298.2211Financing Activities 298.2212Investment of Funds 298.2213[Repealed, 2017 c 94 art 7 s 60]298.2214Iron Range Higher Education 298.2215County Scholarship Program 298.2216Giants Ridge Account 298.222Citation 298.223Taconite Area Environmental Protection Fund 298.224Investment of Funds; Income 298.225Appropriation 298.226[Repealed, 1996 c 310 s 1]298.227Taconite Economic Development Fund 298.23[Repealed, 1998 c 389 art 10 s 23]298.24Tax on Taconite and Iron Sulphides 298.241[Repealed, 1977 c 423 art 10 s 31]298.242[Repealed, 1975 c 437 art 11 s 7]298.243[Repealed, 1977 c 423 art 10 s 31]298.244[Repealed, 1996 c 310 s 1]298.25Taxes Additional to Occupation Tax; in Lieu of Other Taxes 298.26Tax on Unmined Taconite and Iron Sulphides 298.27Collection and Payment of Tax 298.28Division and Distribution of Proceeds 298.281[Repealed, 1977 c 423 art 10 s 30]298.282Distribution of Taconite Municipal Aid Account; Taconite Municipal Aid; Payment 298.283Change of Status of Municipality; Date for Determining Status 298.285State Aid Amount; Appropriation 298.29[Renumbered 117.46]298.291Citation 298.292Policy 298.293Expending Funds 298.294Investment of Fund 298.295[Repealed, 1983 c 46 s 8]298.296Operation of Fund 298.2961Producer Grants 298.297Advisory Committees 298.298[Repealed, 2017 c 94 art 7 s 60]298.30[Renumbered 117.47]298.31[Private, 1945 c 283 s 1]298.32[Repealed, 1975 c 437 art 11 s 7]298.34Semitaconite, Taxation, Definitions 298.35Imposition of Tax; Amount 298.36Nature of Tax 298.37Assessment at Local Tax Rate 298.38Payment and Collection 298.39Distribution of Proceeds 298.391Agglomerating Facilities Definitions 298.392Qualification of Agglomerating Facilities; Procedure and Order 298.393Imposition of Tax; Amount 298.394Nature of Tax 298.395Payment and Collection 298.396Distribution of Proceeds 298.40[Repealed, 1987 c 268 art 9 s 43]298.401[Repealed, 1988 c 719 art 2 s 56]298.402MS 2016 [Repealed, 2018 c 182 art 1 s 109]298.405Iron Ore Bearing Material Other Than Taconite and Semitaconite; Taxation 298.41[Repealed, Ex1971 c 31 art 12 s 1]298.42[Repealed, Ex1971 c 31 art 12 s 1]298.43[Repealed, Ex1971 c 31 art 12 s 1]298.44[Repealed, Ex1971 c 31 art 12 s 1]298.45[Repealed, Ex1971 c 31 art 12 s 1]298.46Exploratory Drilling for Iron Ore 298.47Notification of Commissioner of Revenue of Unmined Iron Ore 298.48Mineral Rights; Exploration Data; Filing Requirements; Penalties 298.51[Repealed, 1987 c 268 art 9 s 43]298.52[Repealed, 1987 c 268 art 9 s 43]298.53[Repealed, 1987 c 268 art 9 s 43]298.54[Repealed, 1987 c 268 art 9 s 43]298.55[Repealed, 1987 c 268 art 9 s 43]298.61[Repealed, 1987 c 268 art 9 s 43]298.62[Repealed, 1987 c 268 art 9 s 43]298.63[Repealed, 1987 c 268 art 9 s 43]298.64[Repealed, 1987 c 268 art 9 s 43]298.65[Repealed, 1987 c 268 art 9 s 43]298.66[Repealed, 1987 c 268 art 9 s 43]298.67[Repealed, 1987 c 268 art 9 s 43]298.75Aggregate Material Removal; Production Tax 298.76[Repealed, 1982 c 523 art 13 s 3]