2026 Minnesota Statutes Index (topics)
MINING
See also AGGLOMERATING FACILITIES TAXES; PROSPECTING
Accidents
Employers' liability, Minn. Statutes 2026 180.04
Generally, Minn. Statutes 2026 180.08
Reportable accidents, definitions, Minn. Statutes 2026 180.015
Reports about, Minn. Statutes 2026 180.11
Aggregate material, extraction sites, Minn. Statutes 2026 298.75
Appeals, final decisions, Minn. Statutes 2026 93.50
Assets, Minn. Statutes 2026 298.01
Boundary Waters Canoe Area, Minn. Statutes 2026 84.523
Data, drill core library access, Minn. Statutes 2026 93.61
Definitions
Excavation, mineral extraction excluded, Minn. Statutes 2026 216D.01
Land reclamation, Minn. Statutes 2026 93.46
Mine inspectors, Minn. Statutes 2026 180.015
Minnesota family investment program (MFIP), Minn. Statutes 2026 142G.02
Net proceeds taxes (mining), Minn. Statutes 2026 298.016
Personal property taxes, Minn. Statutes 2026 272.03
Tax administration, Minn. Statutes 2026 289A.02
Development, taconite economic development fund, use, Minn. Statutes 2026 298.227
Drill core library, access, Minn. Statutes 2026 93.61
Easements, permits required, Minn. Statutes 2026 117.47, 117.471
Employees
Daily wage, determining, workers' compensation, Minn. Statutes 2026 176.011
Health, monitoring, taconite area environmental protection fund, use, Minn. Statutes 2026 298.223
Workers' compensation, see WORKERS COMPENSATION
Equipment, see Machinery and equipment under this topic
Exploratory boring, see EXPLORATORY BORING
Facilities, acquisition
Iron Range Resources and Rehabilitation Board, spending priority, Minn. Statutes 2026 298.22
Taconite economic development fund, use, Minn. Statutes 2026 298.227
Gravel pits, Minn. Statutes 2026 222.27
Gross proceeds, Minn. Statutes 2026 298.015, 298.016
Historic sites and places, Minn. Statutes 2026 138.662, 138.664
Hull-Rust-Mahoning Mine, historic place, Minn. Statutes 2026 138.664
Income or gains not subject to state franchise tax, corporations, subtractions from income, Minn. Statutes 2026 290.0134
Industrial development projects, see Projects under INDUSTRIAL DEVELOPMENT DISTRICTS
Industrial production, mining defined as, Minn. Statutes 2026 297A.68
Inspections, Minn. Statutes 2026 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 2026 93.46, 93.481
Liability
Accidents, employers' liability, Minn. Statutes 2026 180.04
Owners, mining costs, Minn. Statutes 2026 560.04
Water-filled pits, user liability, Minn. Statutes 2026 604A.24
Machinery and equipment
Acquisition, Minn. Statutes 2026 298.22, 298.227
Defined as heavy equipment, Minn. Statutes 2026 325E.068
Property taxes, exemption, Minn. Statutes 2026 272.02
Real property, exclusion, Minn. Statutes 2026 272.03
Sales and use taxes, Minn. Statutes 2026 297A.68
Tools, Minn. Statutes 2026 272.02, 272.03
Mine development data, classification, Minn. Statutes 2026 103I.605
Mine operators
Bond or other financial assurance, Minn. Statutes 2026 93.481, 93.49
Defined, Minn. Statutes 2026 93.46
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2026 273.16
Plan maps, duties, Minn. Statutes 2026 93.47
Mine owners
Iron mines, discontinuing operations, conditions, Minn. Statutes 2026 93.003
Liability, mining by part owners, costs, Minn. Statutes 2026 560.04
Maintenance and maintenance plans, Minn. Statutes 2026 93.003
Part owners of mineral land, see same under this topic
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2026 273.16
Water-filled mine pits, liability to user, Minn. Statutes 2026 604A.24
Mineland reclamation
Contested cases, petition, hearings, Minn. Statutes 2026 93.483
Definitions, Minn. Statutes 2026 93.46
Liability insurance, Minn. Statutes 2026 93.481
Mine safety devices, exemption, Minn. Statutes 2026 180.03
Natural Resources Department, duties, Minn. Statutes 2026 93.45, 93.47 to 93.51
Peat lands, Minn. Statutes 2026 93.461
Plans, Minn. Statutes 2026 93.481, 103G.222
Policy of state, Minn. Statutes 2026 93.44
Scram mining, Minn. Statutes 2026 93.46
Taconite relief areas, taconite area environmental protection fund, use, Minn. Statutes 2026 298.223
Mineral deposit evaluation data, classification, Minn. Statutes 2026 103I.605
Mineral land reclamation, Minn. Statutes 2026 93.482
Miners, see MECHANICS AND MATERIAL SUPPLIERS LIENS
Mines
Abandoned mines
Generally, Minn. Statutes 2026 180.03
Liability, Minn. Statutes 2026 466.03, 604A.24
Underground space, see MINED UNDERGROUND SPACE
Water-filled mines, Minn. Statutes 2026 466.03, 604A.24
Condemnation, unsafe places, Minn. Statutes 2026 180.03
Defined as real property, Minn. Statutes 2026 142G.02, 272.03
Employees, orders to cease, unsafe conditions, Minn. Statutes 2026 180.03, 180.04
Exemptions, Minn. Statutes 2026 180.03
Fences, Minn. Statutes 2026 180.03, 180.10
Historic sites and places, Minn. Statutes 2026 138.662, 138.664
Idle mines, safety devices, Minn. Statutes 2026 180.03
Inspections, Minn. Statutes 2026 180.03, 180.05, 180.07
Liability, Minn. Statutes 2026 180.04, 466.03, 604A.24
Operators, see Mine operators under this topic
Owners, see Mine owners under this topic
Percentage depletions, Minn. Statutes 2026 290.0135, 290.091
Property taxes, exemptions, Minn. Statutes 2026 272.02, 272.03
Reports about, Minn. Statutes 2026 180.11
Safety devices, Minn. Statutes 2026 180.03, 180.10
Sales and use taxes, exemptions, Minn. Statutes 2026 297A.71
Trespass, Minn. Statutes 2026 609.605
Violations and penalties, see same under this topic
Mining companies
Assets, basis of property, federal and state income taxes, Minn. Statutes 2026 290.0135
Generally, Minn. Statutes 2026 300.65
Income taxes, see Mining companies under INCOME AND FRANCHISE TAXES
Losses not subject to state income tax, income, additions, Minn. Statutes 2026 290.0133
Matching funds, acquisition of equipment and facilities, Minn. Statutes 2026 298.227
Net income, nondeductible items, Minn. Statutes 2026 290.10
Occupation tax returns, filing extension, Minn. Statutes 2026 289A.19
Tax liability, income taxes, Minn. Statutes 2026 289A.31
Taxable net income, alternative allocation methods, exception, Minn. Statutes 2026 290.20
Mining cooperatives, see COOPERATIVE ASSOCIATIONS
Mountain Iron Mine, historic place, Minn. Statutes 2026 138.664
Net proceeds, Minn. Statutes 2026 272.02
Nonferrous metallic minerals, permits, Minn. Statutes 2026 93.482
Nonferrous mining, property taxes, exemption, Minn. Statutes 2026 272.02
Occupation taxes, see OCCUPATION TAXES
Part owners of mineral land
Lawsuits to mine land, Minn. Statutes 2026 560.01 to 560.03
Less than half-interest owners, rights, Minn. Statutes 2026 560.07
Mining under court order, Minn. Statutes 2026 560.04 to 560.09
Surface use, Minn. Statutes 2026 560.05
Peat, see Mining under PEAT
Peatland scientific and natural areas, Minn. Statutes 2026 84.035
Permits
Administration, costs, Minn. Statutes 2026 93.481
Appeals, Minn. Statutes 2026 93.50
Applications, Minn. Statutes 2026 93.481, 103I.605
Contested cases, petition, hearings, Minn. Statutes 2026 93.483
Fees, Minn. Statutes 2026 93.481, 93.482
Financial assurance money, investment account, Minn. Statutes 2026 11A.236
Natural Resources Department, permits necessary for easements, Minn. Statutes 2026 117.47, 117.471
Requirement, Minn. Statutes 2026 93.481
Silica sand projects, Minn. Statutes 2026 103G.217
State mineral lands, see Permits under MINERAL LANDS
Water-use permits, Minn. Statutes 2026 103G.297
Wetland replacement, Minn. Statutes 2026 103G.222
Policy of state
Generally, Minn. Statutes 2026 93.001
Mineland reclamation, Minn. Statutes 2026 93.44
Property, sale or acquisition, counties, powers, Minn. Statutes 2026 373.01
Reclamation, see Mineland reclamation under this topic
Reports about, mine inspectors, duties, Minn. Statutes 2026 180.11
Research, taconite economic development fund, use, Minn. Statutes 2026 298.227
Sales and use taxes, exemptions, Minn. Statutes 2026 297A.68
Scram mining, Minn. Statutes 2026 93.46, 93.482
Silica sand projects, see SILICA SAND MINING
Soudan Mine
Historic place, Minn. Statutes 2026 138.664
Hoist system, inspections, Minn. Statutes 2026 85.0506
State park, Minn. Statutes 2026 85.012, 85.054, 477A.17
State lands, see MINERAL LANDS
Taconite mining, see TACONITE MINING
Tailings, deposits
Scram mining, Minn. Statutes 2026 93.46
State land, leases, Minn. Statutes 2026 92.50
Tax-forfeited lands
Leases, Minn. Statutes 2026 93.43, 282.01, 282.04
Waste products, depositing on, Minn. Statutes 2026 282.04
Taxes, see OCCUPATION TAXES
Tools
Personal property taxes, exemption, Minn. Statutes 2026 272.02
Real property, exclusion, Minn. Statutes 2026 272.03
Trespass, Minn. Statutes 2026 609.605
Variances from rules, Minn. Statutes 2026 93.48
Violations and penalties
Generally, Minn. Statutes 2026 93.51
Mines, Minn. Statutes 2026 180.10, 180.12
Public waters, unauthorized mining under, Minn. Statutes 2026 93.34
Waste products, depositing on tax-forfeited lands, leases, permits, or licenses, Minn. Statutes 2026 282.04
Wells and borings, Minn. Statutes 2026 103I.113
Wetland replacement, Minn. Statutes 2026 103G.222
Wilderness areas, Minn. Statutes 2026 86A.05