See also AGGLOMERATING FACILITIES TAXES; PROSPECTING
Accidents
Employers' liability, Minn. Statutes 2024 180.04
Generally, Minn. Statutes 2024 180.08
Reportable accidents, definitions, Minn. Statutes 2024 180.015
Reports about, Minn. Statutes 2024 180.11
Advertising, Minn. Rules 6130.4900, 6130.5100, 6130.5700
Aggregate material, extraction sites, Minn. Statutes 2024 298.75
Appeals, final decisions, Minn. Statutes 2024 93.50
Applications, permits, Minn. Rules 6130.4200, 6130.4300
Assets, Minn. Statutes 2024 298.01
Assignments, permits, Minn. Rules 6130.5500
Beryllium, national emission standards, Minn. Rules 7011.9940
Bonds (officers and fiduciaries), performance bonds, Minn. Rules 6130.6000
Boundary Waters Canoe Area, Minn. Statutes 2024 84.523
Brass, see BRASS
Bronze, air pollution, Minn. Rules 7011.1900 to 7011.1920
Calciners and dryers, performance standards, Minn. Rules 7011.3470
Child labor, prohibition, Minn. Rules 5200.0910
Chromium, see CHROMIUM
Commencement of proceedings, revocation of permit, Minn. Rules 6130.5200
Conditional variances, Minn. Rules 6130.5800
Dams, generally, Minn. Rules 6115.0300 to 6115.0520
Data, drill core library access, Minn. Statutes 2024 93.61
Deactivation
Goals and requirements, Minn. Rules 6130.4100
Plan, Minn. Rules 6130.4600
Release of permittee, Minn. Rules 6130.5400
Request for release, Minn. Rules 6130.4700
Definitions
Excavation, mineral extraction excluded, Minn. Statutes 2024 216D.01
Land reclamation, Minn. Statutes 2024 93.46
Mine inspectors, Minn. Statutes 2024 180.015
Minnesota family investment program (MFIP), Minn. Statutes 2024 142G.02
Net proceeds taxes (mining), Minn. Statutes 2024 298.016
Personal property taxes, Minn. Statutes 2024 272.03
Tax administration, Minn. Statutes 2024 289A.02
Development, taconite economic development fund, use, Minn. Statutes 2024 298.227
Dredges and dredging, see DREDGES
Drill core library, access, Minn. Statutes 2024 93.61
Easements, permits required, Minn. Statutes 2024 117.47, 117.471
Electricity, annual consumption forecast, Minn. Rules 7849.0270
Employees
Daily wage, determining, workers' compensation, Minn. Statutes 2024 176.011
Health, monitoring, taconite area environmental protection fund, use, Minn. Statutes 2024 298.223
Workers' compensation, see WORKERS COMPENSATION
Environmental assessment worksheets, mandatory categories, Minn. Rules 4410.4300
Environmental impact statements, mandatory categories, Minn. Rules 4410.4400
Environmental review, exemptions, Minn. Rules 4410.4600
Equipment, see Machinery and equipment under this topic
Erosion
Barriers, Minn. Rules 6130.1500
Sloping and landform design, Minn. Rules 6130.2000
Special treatment of stockpiles with rapidly decomposing materials, Minn. Rules 6130.2600
Vegetation, goals of vegetation, Minn. Rules 6130.3500
Exploratory boring, see EXPLORATORY BORING
Exploratory borings, see EXPLORATORY BORING
Facilities, acquisition
Iron Range Resources and Rehabilitation Board, spending priority, Minn. Statutes 2024 298.22
Taconite economic development fund, use, Minn. Statutes 2024 298.227
Fines, Minn. Rules 6130.6100
Floodplains, permitted uses, Minn. Rules 6120.5800
Gravel, Minn. Rules 6125.6000 to 6125.7100
Gravel pits, Minn. Statutes 2024 222.27
Gross proceeds, Minn. Statutes 2024 298.015, 298.016
Hearings
Procedures, Minn. Rules 6130.5600
Variances, application, Minn. Rules 6130.4900
Historic sites and places, Minn. Statutes 2024 138.662, 138.664
Hull-Rust-Mahoning Mine, historic place, Minn. Statutes 2024 138.664
Income or gains not subject to state franchise tax, corporations, subtractions from income, Minn. Statutes 2024 290.0134
Industrial development projects, see Projects under INDUSTRIAL DEVELOPMENT DISTRICTS
Industrial minerals, Minn. Rules 6125.8000 to 6125.8700
Industrial production, mining defined as, Minn. Statutes 2024 297A.68
Inspection, Minn. Rules 6130.6300
Inspections, Minn. Statutes 2024 180.03, 180.05, 180.07
Iron, see IRON
Iron mining, see IRON MINING
Lawsuits, see Part owners of mineral land under this topic
Lead, see LEAD (MINERAL)
Lean ore stockpile removal, Minn. Statutes 2024 93.46, 93.481
Liability
Accidents, employers' liability, Minn. Statutes 2024 180.04
Owners, mining costs, Minn. Statutes 2024 560.04
Water-filled pits, user liability, Minn. Statutes 2024 604A.24
Liens, performance bonds, Minn. Rules 6130.6000
Machinery and equipment
Acquisition, Minn. Statutes 2024 298.22, 298.227
Defined as heavy equipment, Minn. Statutes 2024 325E.068
Property taxes, exemption, Minn. Statutes 2024 272.02
Real property, exclusion, Minn. Statutes 2024 272.03
Sales and use taxes, Minn. Statutes 2024 297A.68
Tools, Minn. Statutes 2024 272.02, 272.03
Mercury, see MERCURY
Metallic minerals, Minn. Rules 6125.0100 to 6125.0620
Mine development data, classification, Minn. Statutes 2024 103I.605
Mine operators
Bond or other financial assurance, Minn. Statutes 2024 93.481, 93.49
Defined, Minn. Statutes 2024 93.46
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2024 273.16
Plan maps, duties, Minn. Statutes 2024 93.47
Mine owners
Iron mines, discontinuing operations, conditions, Minn. Statutes 2024 93.003
Liability, mining by part owners, costs, Minn. Statutes 2024 560.04
Maintenance and maintenance plans, Minn. Statutes 2024 93.003
Part owners of mineral land, see same under this topic
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2024 273.16
Water-filled mine pits, liability to user, Minn. Statutes 2024 604A.24
Mineland reclamation
Contested cases, petition, hearings, Minn. Statutes 2024 93.483
Definitions, Minn. Statutes 2024 93.46
Liability insurance, Minn. Statutes 2024 93.481
Mine safety devices, exemption, Minn. Statutes 2024 180.03
Natural Resources Department, duties, Minn. Statutes 2024 93.45, 93.47 to 93.51
Peat lands, Minn. Statutes 2024 93.461
Plans, Minn. Statutes 2024 93.481, 103G.222
Policy of state, Minn. Statutes 2024 93.44
Scram mining, Minn. Statutes 2024 93.46
Taconite relief areas, taconite area environmental protection fund, use, Minn. Statutes 2024 298.223
Mineral deposit evaluation data, classification, Minn. Statutes 2024 103I.605
Mineral land reclamation, Minn. Statutes 2024 93.482
Miners, see MECHANICS AND MATERIAL SUPPLIERS LIENS
Mines
Abandoned mines
Generally, Minn. Statutes 2024 180.03
Liability, Minn. Statutes 2024 466.03, 604A.24
Underground space, see MINED UNDERGROUND SPACE
Water-filled mines, Minn. Statutes 2024 466.03, 604A.24
Condemnation, unsafe places, Minn. Statutes 2024 180.03
Defined as real property, Minn. Statutes 2024 142G.02, 272.03
Employees, orders to cease, unsafe conditions, Minn. Statutes 2024 180.03, 180.04
Exemptions, Minn. Statutes 2024 180.03
Fences, Minn. Statutes 2024 180.03, 180.10
Historic sites and places, Minn. Statutes 2024 138.662, 138.664
Idle mines, safety devices, Minn. Statutes 2024 180.03
Inspections, Minn. Statutes 2024 180.03, 180.05, 180.07
Liability, Minn. Statutes 2024 180.04, 466.03, 604A.24
Operators, see Mine operators under this topic
Owners, see Mine owners under this topic
Percentage depletions, Minn. Statutes 2024 290.0135, 290.091
Property taxes, exemptions, Minn. Statutes 2024 272.02, 272.03
Reports about, Minn. Statutes 2024 180.11
Safety devices, Minn. Statutes 2024 180.03, 180.10
Sales and use taxes, exemptions, Minn. Statutes 2024 297A.71
Trespass, Minn. Statutes 2024 609.605
Violations and penalties, see same under this topic
Mining companies
Assets, basis of property, federal and state income taxes, Minn. Statutes 2024 290.0135
Generally, Minn. Statutes 2024 300.65
Income taxes, see Mining companies under INCOME AND FRANCHISE TAXES
Losses not subject to state income tax, income, additions, Minn. Statutes 2024 290.0133
Matching funds, acquisition of equipment and facilities, Minn. Statutes 2024 298.227
Net income, nondeductible items, Minn. Statutes 2024 290.10
Occupation tax returns, filing extension, Minn. Statutes 2024 289A.19
Tax liability, income taxes, Minn. Statutes 2024 289A.31
Taxable net income, alternative allocation methods, exception, Minn. Statutes 2024 290.20
Mining cooperatives, see COOPERATIVE ASSOCIATIONS
Mississippi River corridor critical area, Minn. Rules 6106.0110
Mountain Iron Mine, historic place, Minn. Statutes 2024 138.664
Net proceeds, Minn. Statutes 2024 272.02
Nonferrous metallic mineral mining, Minn. Rules 6132.0100 to 6132.5300
Nonferrous metallic minerals, permits, Minn. Statutes 2024 93.482
Nonferrous mining, property taxes, exemption, Minn. Statutes 2024 272.02
Notice, sales, permits or leases, EQB Monitor publication, Minn. Rules 4410.5200
Occupation taxes, see OCCUPATION TAXES
Operating plans, Minn. Rules 6130.4400
Part owners of mineral land
Lawsuits to mine land, Minn. Statutes 2024 560.01 to 560.03
Less than half-interest owners, rights, Minn. Statutes 2024 560.07
Mining under court order, Minn. Statutes 2024 560.04 to 560.09
Surface use, Minn. Statutes 2024 560.05
Peat, see Mining under PEAT
Peatland scientific and natural areas, Minn. Statutes 2024 84.035
Penalties, Minn. Rules 6130.6100
Performance bonds, Minn. Rules 6130.6000
Permits
Administration, costs, Minn. Statutes 2024 93.481
Amendments, Minn. Rules 6130.5000
Appeals, Minn. Statutes 2024 93.50
Applications, Minn. Statutes 2024 93.481, 103I.605, Minn. Rules 6130.4300
Assignments, Minn. Rules 6130.5500
Avoidance areas, Minn. Rules 6130.1300
Cancellation, Minn. Rules 6130.5100
Contested cases, petition, hearings, Minn. Statutes 2024 93.483
Deactivation, Minn. Rules 6130.5400
Fees, Minn. Statutes 2024 93.481, 93.482
Financial assurance money, investment account, Minn. Statutes 2024 11A.236
Hearings, Minn. Rules 6130.4800
Metallic minerals, Minn. Rules 6130.4200
Modification, Minn. Rules 6130.5200
Natural Resources Department, permits necessary for easements, Minn. Statutes 2024 117.47, 117.471
Performance bonds, Minn. Rules 6130.6000
Procedure for obtaining permit to mine, Minn. Rules 6130.4800
Public waters, Minn. Rules 6115.0280
Requirement, Minn. Statutes 2024 93.481
Revocation, Minn. Rules 6130.5200, 6130.5900
Silica sand projects, Minn. Statutes 2024 103G.217
State mineral lands, see Permits under MINERAL LANDS
Suspension, Minn. Rules 6130.5300, 6130.6200
Term, Minn. Rules 6130.0300
Variances, application, Minn. Rules 6130.4900
Water use permits, Minn. Statutes 2024 103G.297
Wetland replacement, Minn. Statutes 2024 103G.222
Policy of state
Generally, Minn. Statutes 2024 93.001
Mineland reclamation, Minn. Statutes 2024 93.44
Pollution
Barriers, Minn. Rules 6130.1500
Deactivation, Minn. Rules 6130.4100
In-mine disposal of waste, Minn. Rules 6130.1400
Property, sale or acquisition, counties, powers, Minn. Statutes 2024 373.01
Prospecting leases, auctions, Minn. Rules 6125.0500
Publications, advertisements, Minn. Rules 6130.5700
Railroads, see RAILROADS
Reclamation, see Mineland reclamation under this topic
Annual report, Minn. Rules 6130.4500
Deactivation, Minn. Rules 6130.4100, 6130.4600
Definitions, Minn. Rules 6130.0100
In-mine disposal of waste, Minn. Rules 6130.1400
Performance bonds, Minn. Rules 6130.6000
Permits, applications, Minn. Rules 6130.4200
Public policy, Minn. Rules 6130.0200
Purpose of rules, Minn. Rules 6130.0200
Scope of rules, Minn. Rules 6130.0300
Severability of rules, Minn. Rules 6130.0400
Sloping and landform design, Minn. Rules 6130.2000
Release
Duties on deactivation on mine, Minn. Rules 6130.5400
Goals and requirements, Minn. Rules 6130.4100
Request, Minn. Rules 6130.4700
Reports about, mine inspectors, duties, Minn. Statutes 2024 180.11
Reports, annual report, Minn. Rules 6130.4500
Research, taconite economic development fund, use, Minn. Statutes 2024 298.227
Sales and use taxes, exemptions, Minn. Statutes 2024 297A.68, Minn. Rules 8130.5500
Sand, Minn. Rules 6125.6000 to 6125.7100
Scram mining, Minn. Statutes 2024 93.46, 93.482
Second and subsequent offenses, fines, Minn. Rules 6130.6100
Security deposits, Minn. Rules 6130.6000
Silica sand projects, see SILICA SAND MINING
Solid waste disposal, exemption from rules, Minn. Rules 7035.2525
Soudan Mine
Historic place, Minn. Statutes 2024 138.664
Hoist system, inspections, Minn. Statutes 2024 85.0506
State park, Minn. Statutes 2024 85.012, 85.054, 477A.17
State lands, see MINERAL LANDS
Steel, see STEEL
Taconite, see TACONITE
Taconite mining, see TACONITE MINING
Tailings, deposits
Scram mining, Minn. Statutes 2024 93.46
State land, leases, Minn. Statutes 2024 92.50
Tax-forfeited lands
Leases, Minn. Statutes 2024 93.43, 282.01, 282.04
Waste products, depositing on, Minn. Statutes 2024 282.04
Taxes, see OCCUPATION TAXES
Tools
Personal property taxes, exemption, Minn. Statutes 2024 272.02
Real property, exclusion, Minn. Statutes 2024 272.03
Trespass, Minn. Statutes 2024 609.605
Variances
Application, Minn. Rules 6130.4900
Granting, Minn. Rules 6130.5800
Variances from rules, Minn. Statutes 2024 93.48
Vegetation
Air pollution, Minn. Rules 6130.3700
Barriers, Minn. Rules 6130.1500
Deactivation, request for release, Minn. Rules 6130.4700
Location, Minn. Rules 6130.3600
Permits, applications, Minn. Rules 6130.4300
Rock, lean ore and coarse tailings stockpiles, standards, Minn. Rules 6130.2400
Sloping and landform design, Minn. Rules 6130.2000
Special treatment of stockpiles with rapidly decomposing materials, Minn. Rules 6130.2600
Violations and penalties
Generally, Minn. Statutes 2024 93.51
Mines, Minn. Statutes 2024 180.10, 180.12
Public waters, unauthorized mining under, Minn. Statutes 2024 93.34
Waste products, depositing on tax-forfeited lands, leases, permits, or licenses, Minn. Statutes 2024 282.04
Water appropriation and impoundments
Conditions, Minn. Rules 6115.0720
Field investigations, Minn. Rules 6115.0790
Permits, Minn. Rules 6115.0610, 6115.0670
Temporary permits, Minn. Rules 6115.0750
Termination of permits, Minn. Rules 6115.0750
Water softeners, sales and use taxes, Minn. Rules 8130.9000
Waters (geographical features), see WATERS (GEOGRAPHICAL FEATURES)
Wells and borings, Minn. Statutes 2024 103I.113
Wetland replacement, Minn. Statutes 2024 103G.222
Wetlands
Impacts on, from mining activities, Minn. Rules 8420.0930
Mining in, Natural Resources Department, approval authority, Minn. Rules 8420.0200
Wilderness areas, Minn. Statutes 2024 86A.05
Workplace accident and injury reduction, employers, duties, Minn. Rules 5208.1500