ROYALTIES

See also COPYRIGHT; INVENTIONS; PATENTS; PRODUCT DEVELOPMENT

Definitions

General Assistance Act, Minn. Statutes 2025 256D.02

Music royalties, Minn. Statutes 2025 325E.50

Unemployment Insurance Law, Minn. Statutes 2025 268.035

Withholding (taxes), Minn. Statutes 2025 290.923

Gas, Minn. Statutes 2025 93.516

Gravel, Minn. Rules 6125.6000 to 6125.7100

Income

Definitions, Minn. Statutes 2025 256D.02

Ore, see Minerals under this topic

Income and franchise taxes

Iron ore, see same under this topic

Minerals, see same under this topic

Sales factor, determination, Minn. Statutes 2025 290.191

Income tax, see INCOME AND FRANCHISE TAXES

Information returns (taxes), filing exception, Minn. Statutes 2025 289A.12

Iron ore

Additional taxes, Minn. Statutes 2025 298.36, 298.394, 298.405

Calculation, Minn. Statutes 2025 93.20

Income taxes, Minn. Statutes 2025 290.92, 290.923

Royalties not considered income, income and franchise taxes, Minn. Statutes 2025 290.05

State mineral lands, Minn. Statutes 2025 93.193, 93.20

State-owned ore, construction uses, Minn. Statutes 2025 93.41

Withholding (taxes)

Payment, due dates, Minn. Statutes 2025 289A.20, 290.923

Returns, filing, Minn. Statutes 2025 289A.09, 289A.18, 289A.19, 290.923

Statements, providing to payees, Minn. Statutes 2025 289A.09, 290.923

Mineral lands

Gas and oil production, Minn. Statutes 2025 93.516

Leases, minerals management account, Minn. Statutes 2025 93.22

Property leases, counties, duties, Minn. Statutes 2025 373.01

State mineral lands, calculation, Minn. Statutes 2025 93.20

Minerals

Allocation as trust income, Minn. Statutes 2025 501C.1109

Income taxes, Minn. Statutes 2025 290.92, 290.923

Iron ore, see same under this topic

Presumption of abandonment, Minn. Statutes 2025 345.39

Royalties not considered income, income and franchise taxes, Minn. Statutes 2025 290.05

State trust fund lands, Minn. Statutes 2025 16A.125

Taconite, see Royalties under TACONITE

Unclaimed royalties, see ABANDONED AND UNCLAIMED PROPERTY

Withholding (taxes)

Payment, due dates, Minn. Statutes 2025 289A.20, 290.923

Returns, filing, Minn. Statutes 2025 289A.09, 289A.18, 289A.19, 290.923

Statements, providing to payees, Minn. Statutes 2025 289A.09, 290.923

Nondramatic musical works

Contract requirements, Minn. Statutes 2025 325E.52

Definitions, Minn. Statutes 2025 325E.50

Negotiations, Minn. Statutes 2025 325E.51

Violations, remedies, Minn. Statutes 2025 325E.55, 325E.56

Oil, see OIL, Minn. Statutes 2025 93.516

Ores, see Minerals under this topic

Ownership, Minn. Statutes 2025 116P.10

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2025 501C.1111

Sand, Minn. Rules 6125.6000 to 6125.7100

State mineral lands, calculation, producer price index, use, Minn. Statutes 2025 93.20

Taconite, calculation, producer price index, Minn. Statutes 2025 93.20

Trade secrets, misappropriation, Minn. Statutes 2025 325C.02, 325C.03