ROYALTIES

See also COPYRIGHT; INVENTIONS; PATENTS; PRODUCT DEVELOPMENT

Definitions

General Assistance Act, Minn. Statutes 2015 256D.02

Music royalties, Minn. Statutes 2015 325E.50

Unemployment Insurance Law, Minn. Statutes 2015 268.035

Withholding (taxes), Minn. Statutes 2015 290.923

Foreign corporations, federal taxable income, additions, Minn. Statutes 2015 290.01

Income

Definitions, Minn. Statutes 2015 256D.02

Ore, see Minerals under this topic

Income and franchise taxes

Iron ore, see same under this topic

Minerals, see same under this topic

Sales factor, determination, Minn. Statutes 2015 290.191

Information returns (taxes), filing exception, Minn. Statutes 2015 289A.12

Iron ore

Additional taxes, Minn. Statutes 2015 298.36, 298.394, 298.405

Calculation, Minn. Statutes 2015 93.20

Income taxes, Minn. Statutes 2015 290.92, 290.923

Royalties not considered income, income and franchise taxes, Minn. Statutes 2015 290.05

State mineral lands, Minn. Statutes 2015 93.193, 93.20

State-owned ore, construction uses, Minn. Statutes 2015 93.41

Withholding (taxes)

Payment, due dates, Minn. Statutes 2015 289A.20, 290.923

Returns, filing, Minn. Statutes 2015 289A.09, 289A.18, 289A.19, 290.923

Statements, providing to payees, Minn. Statutes 2015 289A.09, 290.923

Mineral lands

Leases, minerals management account, Minn. Statutes 2015 93.22

Property leases, counties, duties, Minn. Statutes 2015 373.01

State mineral lands, calculation, Minn. Statutes 2015 93.20

Minerals

Allocation as trust income, Minn. Statutes 2015 501C.1109

Income taxes, Minn. Statutes 2015 290.92, 290.923

Iron ore, see same under this topic

Presumption of abandonment, Minn. Statutes 2015 345.39

Royalties not considered income, income and franchise taxes, Minn. Statutes 2015 290.05

State trust fund lands, Minn. Statutes 2015 16A.125

Taconite, see Royalties under TACONITE

Unclaimed royalties, see ABANDONED AND UNCLAIMED PROPERTY

Withholding (taxes)

Payment, due dates, Minn. Statutes 2015 289A.20, 290.923

Returns, filing, Minn. Statutes 2015 289A.09, 289A.18, 289A.19, 290.923

Statements, providing to payees, Minn. Statutes 2015 289A.09, 290.923

Nondramatic musical works

Contract requirements, Minn. Statutes 2015 325E.52

Definitions, Minn. Statutes 2015 325E.50

Negotiations, Minn. Statutes 2015 325E.51

Violations, remedies, Minn. Statutes 2015 325E.55, 325E.56

Ores, see Minerals under this topic

Ownership, Minn. Statutes 2015 116P.10

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2015 501C.1111

State mineral lands, calculation, producer price index, use, Minn. Statutes 2015 93.20

Taconite, calculation, producer price index, Minn. Statutes 2015 93.20

Trade secrets, misappropriation, Minn. Statutes 2015 325C.02, 325C.03