MINING

See also AGGLOMERATING FACILITIES TAXES; PROSPECTING

Accidents

Employers' liability, Minn. Statutes 2009 180.04

Generally, Minn. Statutes 2009 180.08

Reports about, Minn. Statutes 2009 180.11

Aggregate material, extraction sites, Minn. Statutes 2009 298.75

Assets, Minn. Statutes 2009 298.01

Boundary Waters Canoe Area, Minn. Statutes 2009 84.523

Definitions

Excavation, mineral extraction excluded, Minn. Statutes 2009 216D.01

Land reclamation, Minn. Statutes 2009 93.46

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

Net proceeds taxes (mining), Minn. Statutes 2009 298.016

Personal property taxes, Minn. Statutes 2009 272.03

Tax administration, Minn. Statutes 2009 289A.02

Development

Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2009 298.017

Taconite economic development fund, use, Minn. Statutes 2009 298.227

Easements, permits required, Minn. Statutes 2009 117.47, 117.471

Employees

Daily wage, determining, workers' compensation, Minn. Statutes 2009 176.011

Health, monitoring, taconite area environmental protection fund, use, Minn. Statutes 2009 298.223

Workers' compensation, see WORKERS COMPENSATION

Equipment, see Machinery and equipment under this topic

Exploration, costs, net proceeds taxes (mining), deductions, Minn. Statutes 2009 298.017

Exploratory boring, see EXPLORATORY BORING

Facilities, acquisition

Iron Range Resources and Rehabilitation Board, spending priority, Minn. Statutes 2009 298.22

Taconite economic development fund, use, Minn. Statutes 2009 298.227

Gravel pits, Minn. Statutes 2009 218.031, 222.27, 268.051

Gross proceeds

Computation, Minn. Statutes 2009 298.016

Deductions, net proceeds taxes (mining), Minn. Statutes 2009 298.017

Historic sites and places, Minn. Statutes 2009 138.662, 138.664

Hull-Rust-Mahoning Mine, historic place, Minn. Statutes 2009 138.664

Income or gains not subject to state franchise tax, corporations

Subtractions from federal taxable income, Minn. Statutes 2009 290.01

Industrial development projects, see Projects under INDUSTRIAL DEVELOPMENT DISTRICTS

Industrial production, mining defined as, Minn. Statutes 2009 297A.68

Inspections, Minn. Statutes 2009 180.03, 180.05, 180.07

Iron mining, see IRON MINING

Lawsuits, see Part owners of mineral land under this topic

Lean ore stockpile removal, Minn. Statutes 2009 93.46, 93.481

Liability

Accidents, employers' liability, Minn. Statutes 2009 180.04

Owners, mining costs, Minn. Statutes 2009 560.04

Water-filled pits, users' liability, Minn. Statutes 2009 604A.24

Machinery and equipment

Acquisition, Minn. Statutes 2009 298.22, 298.227

Defined as heavy equipment, Minn. Statutes 2009 325E.068

Property taxes, exemption, Minn. Statutes 2009 272.02

Real property, exclusion, Minn. Statutes 2009 272.03

Sales and use taxes, Minn. Statutes 2009 297A.68

Tools, Minn. Statutes 2009 272.02, 272.03

Mine development data, classification, Minn. Statutes 2009 103I.605

Mine operators

Bond or other financial assurance, Minn. Statutes 2009 93.481, 93.49

Defined, Minn. Statutes 2009 93.46

Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2009 273.16

Plan maps, duties, Minn. Statutes 2009 93.47

Props and supports, duties, Minn. Statutes 2009 180.09

Mine owners

Iron mines, discontinuing operations, conditions, Minn. Statutes 2009 93.003

Liability, mining by part owners, costs, Minn. Statutes 2009 560.04

Maintenance and maintenance plans, Minn. Statutes 2009 93.003

Part owners of mineral land, see same under this topic

Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2009 273.16

Props and supports, duties, Minn. Statutes 2009 180.09

Water-filled mine pits, liability to user, Minn. Statutes 2009 604A.24

Mineland reclamation

Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2009 298.017

Definitions, Minn. Statutes 2009 93.46

Liability insurance, Minn. Statutes 2009 93.481

Mine safety devices, exemption, Minn. Statutes 2009 180.03

Natural Resources Department, duties, Minn. Statutes 2009 93.45, 93.47 to 93.51

Peat lands, Minn. Statutes 2009 93.461

Plans, Minn. Statutes 2009 93.481, 103G.222

Policy of state, Minn. Statutes 2009 93.44

Taconite relief areas, taconite area environmental protection fund, use, Minn. Statutes 2009 298.223

Mineral deposit evaluation data, classification, Minn. Statutes 2009 103I.605

Mineral land reclamation

Funding, Minn. Statutes 2009 93.482

Peat lands, Minn. Statutes 2009 93.482

Miners, see MECHANICS AND MATERIAL SUPPLIERS LIENS

Mines

Abandoned mines

Generally, Minn. Statutes 2009 180.03

Liability, Minn. Statutes 2009 466.03, 604A.24

Underground space, see MINED UNDERGROUND SPACE

Water-filled mines, Minn. Statutes 2009 466.03, 604A.24

Condemnation, unsafe places, Minn. Statutes 2009 180.03

Defined as real property, Minn. Statutes 2009 256J.08, 272.03

Employees, orders to quit, unsafe conditions, Minn. Statutes 2009 180.03, 180.04

Fences, Minn. Statutes 2009 180.03, 180.10

Historic sites and places, Minn. Statutes 2009 138.662, 138.664

Idle mines, safety devices, Minn. Statutes 2009 180.03

Inspections, Minn. Statutes 2009 180.03, 180.05, 180.07

Liability, Minn. Statutes 2009 180.04, 466.03, 604A.24

Operators, see Mine operators under this topic

Owners, see Mine owners under this topic

Percentage depletions, Minn. Statutes 2009 290.01, 290.091

Property taxes, exemptions, Minn. Statutes 2009 272.02, 272.03

Reports about, Minn. Statutes 2009 180.11

Safety devices, Minn. Statutes 2009 180.03, 180.09, 180.10

Sales and use taxes, exemptions, Minn. Statutes 2009 297A.71

Trespass, Minn. Statutes 2009 609.605

Violations and penalties, see same under this topic

Mining companies

Assets, basis of property, federal and state income taxes, Minn. Statutes 2009 290.01

Generally, Minn. Statutes 2009 300.65

Income taxes, see Mining companies under INCOME AND FRANCHISE TAXES

Losses not subject to state income tax, federal taxable income, additions, Minn. Statutes 2009 290.01

Matching funds, acquisition of equipment and facilities, Minn. Statutes 2009 298.227

Net income, nondeductible items, Minn. Statutes 2009 290.10

Occupation tax returns, filing extension, Minn. Statutes 2009 289A.19

Shares, Minn. Statutes 2009 300.65

Tax liability, income taxes, Minn. Statutes 2009 289A.31

Taxable net income, alternative allocation methods, exception, Minn. Statutes 2009 290.20

Mining cooperatives, see COOPERATIVE ASSOCIATIONS

Mountain Iron Mine, historic place, Minn. Statutes 2009 138.664

Net proceeds, Minn. Statutes 2009 272.02, 298.015, 298.017

Nonferrous metallic minerals, permits, Minn. Statutes 2009 93.482

Occupation taxes, see OCCUPATION TAXES

Part owners of mineral land

Lawsuits to mine land, Minn. Statutes 2009 560.01 to 560.03

Less than half-interest owners, rights, Minn. Statutes 2009 560.07

Mining under court order, Minn. Statutes 2009 560.04 to 560.09

Surface use, Minn. Statutes 2009 560.05

Peat, see Mining under PEAT

Peatland scientific and natural areas, Minn. Statutes 2009 84.035

Permits

Administration, costs, Minn. Statutes 2009 93.481

Applications, Minn. Statutes 2009 93.481, 93.50, 103I.605

Fees, Minn. Statutes 2009 93.481, 93.482

Natural Resources Department, permits necessary for easements, Minn. Statutes 2009 117.47, 117.471

Requirement, Minn. Statutes 2009 93.481

State mineral lands, see Permits under MINERAL LANDS

Water use permits, Minn. Statutes 2009 103G.297

Policy of state

Generally, Minn. Statutes 2009 93.001

Mineland reclamation, Minn. Statutes 2009 93.44

Property, sale or acquisition, counties, powers, Minn. Statutes 2009 373.01

Property taxes, qualified businesses

Extended duration abatement, Minn. Statutes 2009 469.1813

Reclamation, see Mineland reclamation under this topic

Reports about, mine inspectors, duties, Minn. Statutes 2009 180.11

Research

Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2009 298.017

Taconite economic development fund, use, Minn. Statutes 2009 298.227

Sales and use taxes, exemptions, Minn. Statutes 2009 297A.68

Sand pits, Minn. Statutes 2009 218.031

Scram mining, permits, Minn. Statutes 2009 93.482

Soudan Mine

Historic place, Minn. Statutes 2009 138.664

State park, Minn. Statutes 2009 85.012

State lands, see MINERAL LANDS

Taconite mining, see TACONITE MINING

Tailings, deposits, state land, leases, Minn. Statutes 2009 92.50

Tax-forfeited lands

Leases, Minn. Statutes 2009 93.43, 282.01, 282.04

Waste products, depositing on, Minn. Statutes 2009 282.04

Taxes, see OCCUPATION TAXES

Tools

Personal property taxes, exemption, Minn. Statutes 2009 272.02

Real property, exclusion, Minn. Statutes 2009 272.03

Trespass, Minn. Statutes 2009 609.605

Variances from rules, Minn. Statutes 2009 93.48

Violations and penalties

Generally, Minn. Statutes 2009 93.51

Mines, Minn. Statutes 2009 180.10, 180.12

Mining companies, shares or securities, fraudulent issuance or sale, Minn. Statutes 2009 300.65

Public waters, unauthorized mining under, Minn. Statutes 2009 93.34

Waste products, depositing on tax-forfeited lands

Leases, permits, or licenses, Minn. Statutes 2009 282.04

Wells and borings, Minn. Statutes 2009 103I.113

Wilderness areas, Minn. Statutes 2009 86A.05