Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 298. Occupation taxes

Table of Sections
Section Headnote
298.001 Definitions.
298.01 Mining or producing ores.
298.011 [Repealed, Ex1971 c 31 art 4 s 5]
298.012 [Repealed, 1998 c 389 art 10 s 23]
298.015 Net proceeds tax on mining.
298.016 Gross proceeds.
298.017 Deductions.
298.018 Distribution of proceeds.
298.02 [Repealed, 1987 c 268 art 9 s 43]
298.025 [Repealed, Ex1971 c 31 art 4 s 5]
298.026 [Repealed, 1987 c 268 art 9 s 43]
298.027 [Repealed, 1987 c 268 art 9 s 43]
298.028 [Repealed, 1987 c 268 art 9 s 43]
298.03 [Repealed, 1987 c 268 art 9 s 43]
298.031 [Repealed, 1987 c 268 art 9 s 43]
298.04 [Repealed, 1987 c 268 art 9 s 43]
298.045 [Repealed, 1984 c 522 s 20]
298.046 [Repealed, 1984 c 522 s 20]
298.047 [Repealed, 1984 c 522 s 20]
298.048 [Repealed, 1984 c 522 s 20]
298.05 [Repealed, 1991 c 291 art 11 s 20]
298.06 [Repealed, 1991 c 291 art 11 s 20]
298.07 [Repealed, 1991 c 291 art 11 s 20]
298.08 [Repealed, 1991 c 291 art 11 s 20]
298.09 [Repealed, 1991 c 291 art 11 s 20]
298.10 [Repealed, 1991 c 291 art 11 s 20]
298.11 [Repealed, 1991 c 291 art 11 s 20]
298.12 [Repealed, 1991 c 291 art 11 s 20]
298.13 [Repealed, 1991 c 291 art 11 s 20]
298.14 [Repealed, 1991 c 291 art 11 s 20]
298.15 [Repealed, 1991 c 291 art 11 s 20]
298.16 Taxes to be credited to general fund.
298.17 Occupation taxes to be apportioned.
298.18 Taxes to go to general fund if section 298.17 invalid.
298.19 [Repealed, 1991 c 291 art 11 s 20]
298.20 [Repealed, 1991 c 291 art 11 s 20]
298.21 [Repealed, 1998 c 389 art 10 s 23]
298.22 Iron range resources and rehabilitation.
298.221 Receipts from contracts; appropriation.
298.2211 Financing activities.
298.2212 Investment of funds.
298.2213 Northeast Minnesota economic development fund.
298.2214 Iron range higher education.
298.222 Citation.
298.223 Taconite area environmental protection fund.
298.224 Investment of funds; income.
298.225 Appropriation.
298.226 [Repealed, 1996 c 310 s 1]
298.227 Taconite economic development fund.
298.23 [Repealed, 1998 c 389 art 10 s 23]
298.24 Tax on taconite and iron sulphides.
298.241 [Repealed, 1977 c 423 art 10 s 31]
298.242 [Repealed, 1975 c 437 art 11 s 7]
298.243 [Repealed, 1977 c 423 art 10 s 31]
298.244 [Repealed, 1996 c 310 s 1]
298.25 Taxes additional to other taxes.
298.26 Tax on unmined taconite and iron sulphides.
298.27 Collection and payment of tax.
298.28 Division and distribution of proceeds.
298.281 [Repealed, 1977 c 423 art 10 s 30]
298.282 Distribution of taconite municipal aid account; taconite municipal aid; payment.
298.283 Change of status of municipality; date for determining status.
298.29 Renumbered 117.46
298.291 Citation.
298.292 Policy.
298.293 Expending funds.
298.294 Investment of fund.
298.295 [Repealed, 1983 c 46 s 8]
298.296 Operation of fund.
298.2961 Producer grants.
298.297 Advisory committees.
298.298 Long-range plan.
298.30 Renumbered 117.47
298.31 Private
298.32 [Repealed, 1975 c 437 art 11 s 7]
298.34 Semitaconite, taxation, definitions.
298.35 Imposition of tax; amount.
298.36 Nature of tax.
298.37 Assessment at local tax rate.
298.38 Payment and collection.
298.39 Distribution of proceeds.
298.391 Agglomerating facilities definitions.
298.392 Qualification of agglomerating facilities; procedure and order.
298.393 Imposition of tax; amount.
298.394 Nature of tax.
298.395 Payment and collection.
298.396 Distribution of proceeds.
298.40 [Repealed, 1987 c 268 art 9 s 43]
298.401 [Repealed, 1988 c 719 art 2 s 56]
298.402 Net operating losses.
298.405 Iron ore bearing material other than taconite and semitaconite; taxation.
298.41 [Repealed, Ex1971 c 31 art 12 s 1]
298.42 [Repealed, Ex1971 c 31 art 12 s 1]
298.43 [Repealed, Ex1971 c 31 art 12 s 1]
298.44 [Repealed, Ex1971 c 31 art 12 s 1]
298.45 [Repealed, Ex1971 c 31 art 12 s 1]
298.46 Exploratory drilling for iron ore.
298.47 Notification of commissioner of revenue of unmined iron ore.
298.48 Mineral rights; exploration data; filing requirements; penalties.
298.51 [Repealed, 1987 c 268 art 9 s 43]
298.52 [Repealed, 1987 c 268 art 9 s 43]
298.53 [Repealed, 1987 c 268 art 9 s 43]
298.54 [Repealed, 1987 c 268 art 9 s 43]
298.55 [Repealed, 1987 c 268 art 9 s 43]
298.61 [Repealed, 1987 c 268 art 9 s 43]
298.62 [Repealed, 1987 c 268 art 9 s 43]
298.63 [Repealed, 1987 c 268 art 9 s 43]
298.64 [Repealed, 1987 c 268 art 9 s 43]
298.65 [Repealed, 1987 c 268 art 9 s 43]
298.66 [Repealed, 1987 c 268 art 9 s 43]
298.67 [Repealed, 1987 c 268 art 9 s 43]
298.75 Aggregate material removal; production tax.
298.76 [Repealed, 1982 c 523 art 13 s 3]