2026 Minnesota Statutes Index (topics)
METALLIC MINERALS
Gross proceeds, computation, net proceeds taxes (mining), Minn. Statutes 2026 298.016
Gross proceeds taxes (mining), Minn. Statutes 2026 298.015
Iron-bearing material, tax-forfeited lands, leases, Minn. Statutes 2026 282.04
Net proceeds taxes (mining), Minn. Statutes 2026 126C.48, 298.016
Occupation taxes, see OCCUPATION TAXES
Prices, determination, net proceeds taxes (mining), alternative computation, Minn. Statutes 2026 298.016
Property taxes, exemption, Minn. Statutes 2026 272.02
Stockpiling
Property taxes, exceptions, Minn. Statutes 2026 273.1651
State-owned ore, sale for construction use, Minn. Statutes 2026 93.41
Tax-forfeited lands, stockpiling on, Minn. Statutes 2026 282.01, 282.04