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Office of the Revisor of Statutes

2004 Minnesota Statutes Index (topics)

ORES

Conveyances, recording, Minn. Statutes 2004 507.36

Depreciation, net proceeds taxes (mining), deduction, Minn. Statutes 2004 298.017

Direct reduced ores

Defined, Minn. Statutes 2004 298.24

Occupation taxes, see OCCUPATION TAXES

Producers, taconite economic development fund, Minn. Statutes 2004 298.227, 298.28

Sales, occupation taxes, Minn. Statutes 2004 298.01

Taconite and iron sulfides taxes

General law, see TACONITE AND IRON SULFIDES TAXES

Rate, Minn. Statutes 2004 298.24

Transfers, deemed as sales outside of state, occupation taxes, Minn. Statutes 2004 298.01

Gross proceeds, computation, net proceeds taxes (mining), Minn. Statutes 2004 298.016

Iron ore, see IRON ORE

Iron sulfides, defined, Minn. Statutes 2004 298.001

Metals, metal or metal products

Gross proceeds, computation, Minn. Statutes 2004 298.016

Mine value, Minn. Statutes 2004 298.01

Mining, see MINING

Occupation taxes, see OCCUPATION TAXES

Ores other than iron, mining leases, Minn. Statutes 2004 93.25, 93.43

Prices, determination, net proceeds taxes (mining)

Alternative computation, Minn. Statutes 2004 298.016

Royalties, see Minerals under ROYALTIES

Sales, transfers deemed as sales outside of state

Occupation taxes, Minn. Statutes 2004 298.01

Semitaconite, see SEMITACONITE

Storage, warehouse operators, exclusion, Minn. Statutes 2004 231.01

Taconite, see TACONITE

Transfers, deemed as sales outside of state

Occupation taxes, Minn. Statutes 2004 298.01