Definitions
Mineral leases, Minn. Statutes 2005 93.20, 93.201
Property taxes, Minn. Statutes 2005 272.03
Taconite and iron sulfides taxes, Minn. Statutes 2005 298.001, 298.24
Transportation, Minn. Statutes 2005 270.80
Deposits
Valuation of property (taxation), exception, Minn. Statutes 2005 273.12
Fluxed pellets, Minn. Statutes 2005 297A.71, 298.24
Merchantable iron ore concentrate
Determination for tax purposes, Minn. Statutes 2005 298.24
Metallurgical tests, results, reporting, Minn. Statutes 2005 298.48
Mine value, Minn. Statutes 2005 298.01
Mining, see TACONITE MINING
Net proceeds taxes (mining), exception, Minn. Statutes 2005 298.015
Occupation taxes, see OCCUPATION TAXES
Producers
Cessation of operation, bond payments, Minn. Statutes 2005 298.225
Grants, appropriations for, Minn. Statutes 2005 298.2961
Taconite and iron sulfides taxes, generally, Minn. Statutes 2005 298.27, 298.28
Production facilities
Sales and use taxes, exemptions, Minn. Statutes 2005 297A.71
Production materials
Sales and use taxes, exemption, Minn. Statutes 2005 297A.68
Property taxes, exemption, Minn. Statutes 2005 272.02
Real property, taconite defined as, Minn. Statutes 2005 272.03
Rentals, state mineral lands
Depositing, Minn. Statutes 2005 93.22, 93.222
Mineral lease provisions, Minn. Statutes 2005 93.20
Royalties
Calculation, producer price index, use, Minn. Statutes 2005 93.20
State mineral lands, Minn. Statutes 2005 93.20, 93.201, 93.22, 93.222
Sales
Stockpiled state-owned material, sale for construction use, Minn. Statutes 2005 93.41
Transfers deemed as sales outside of state, occupation taxes, Minn. Statutes 2005 298.01
Semitaconite, see SEMITACONITE
State mineral lands
Royalties, Minn. Statutes 2005 93.20 to 93.222
State-owned ore, stockpiled materials, sale, Minn. Statutes 2005 93.41
Taconite iron ore mining leases, Minn. Statutes 2005 93.193, 93.20 to 93.222
Stockpiled metallic minerals material, see Stockpiling under METALLIC MINERALS
Surface lands, property taxes, Minn. Statutes 2005 272.02, 298.25
Taconite and iron sulfides taxes, see TACONITE AND IRON SULFIDES TAXES
Taconite concentrates
Royalties, Minn. Statutes 2005 93.20, 93.201
Taconite concentration plants, Minn. Statutes 2005 412.013
Transportation, railroad companies, Minn. Statutes 2005 270.80
Taconite pellet production
Grants and appropriations, Minn. Statutes 2005 93.2235
Taconite relief areas
Property tax relief, see Taconite homestead credit under PROPERTY TAXES
Transportation construction contracts, Minn. Statutes 2005 161.366
Taconite value-added production
Grants and appropriations, Minn. Statutes 2005 93.2235
Tailings
Mineral deposition, permit procedures, Minn. Statutes 2005 116.0717
Taxes, see TACONITE AND IRON SULFIDES TAXES
Transfers
Deemed as sales outside of state, occupation taxes, Minn. Statutes 2005 298.01
Unmined lands, property taxes, Minn. Statutes 2005 272.02, 298.25
Value added iron products plants, loans for, Minn. Statutes 2005 298.296