ROCK

Aggregate material, Minn. Statutes 2026 298.75

Clay, see CLAY

Crushed rock

Defined as aggregate material, Minn. Statutes 2026 298.75

Gross proceeds taxes (mining), exception, Minn. Statutes 2026 298.015

Mineral processing plants, loans for, Minn. Statutes 2026 298.296

Property taxes, exemption, Minn. Statutes 2026 272.02

Sales, road authorities, powers, Minn. Statutes 2026 160.11

Transportation, Minn. Statutes 2026 218.025, 221.025

Gemstones, see GEMSTONES

Gravel, see GRAVEL

Gross proceeds taxes (mining), exception, Minn. Statutes 2026 298.015

Leases, removal

State lands, Minn. Statutes 2026 92.50

Tax-forfeited lands, Minn. Statutes 2026 282.04

Lime rock, transportation

Bottom-dump cargo vehicles, wheel flaps, Minn. Statutes 2026 169.733

Loading, Minn. Statutes 2026 169.81

Limestone, storage, warehouse operators, exclusion, Minn. Statutes 2026 231.01

Outdoor advertising devices on, Minn. Statutes 2026 173.15

Property taxes, exemption, Minn. Statutes 2026 272.02

Removal, leases

State lands, Minn. Statutes 2026 92.50

Tax-forfeited lands, Minn. Statutes 2026 282.04

Sand, see SAND

Stromatolites, Minn. Statutes 2026 84.1525

Town roads, removal from, town election ballots, Minn. Statutes 2026 366.015

Transportation

Crushed rock, Minn. Statutes 2026 221.025

Safety, rulemaking, Minn. Statutes 2026 221.031

Vehicle identification, Minn. Statutes 2026 221.031