2001 Minnesota 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298.011	[Repealed, Ex1971 c 31 art 4 s 5]
298.012	[Repealed, 1998 c 389 art 10 s 23]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298.02	[Repealed, 1987 c 268 art 9 s 43]
298.025	[Repealed, Ex1971 c 31 art 4 s 5]
298.026	[Repealed, 1987 c 268 art 9 s 43]
298.027	[Repealed, 1987 c 268 art 9 s 43]
298.028	[Repealed, 1987 c 268 art 9 s 43]
298.03	[Repealed, 1987 c 268 art 9 s 43]
298.031	[Repealed, 1987 c 268 art 9 s 43]
298.04	[Repealed, 1987 c 268 art 9 s 43]
298.045	[Repealed, 1984 c 522 s 20]
298.046	[Repealed, 1984 c 522 s 20]
298.047	[Repealed, 1984 c 522 s 20]
298.048	[Repealed, 1984 c 522 s 20]
298.05	[Repealed, 1991 c 291 art 11 s 20]
298.06	[Repealed, 1991 c 291 art 11 s 20]
298.07	[Repealed, 1991 c 291 art 11 s 20]
298.08	[Repealed, 1991 c 291 art 11 s 20]
298.09	[Repealed, 1991 c 291 art 11 s 20]
298.10	[Repealed, 1991 c 291 art 11 s 20]
298.11	[Repealed, 1991 c 291 art 11 s 20]
298.12	[Repealed, 1991 c 291 art 11 s 20]
298.13	[Repealed, 1991 c 291 art 11 s 20]
298.14	[Repealed, 1991 c 291 art 11 s 20]
298.15	[Repealed, 1991 c 291 art 11 s 20]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298.19	[Repealed, 1991 c 291 art 11 s 20]
298.20	[Repealed, 1991 c 291 art 11 s 20]
298.21	[Repealed, 1998 c 389 art 10 s 23]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298.226	[Repealed, 1996 c 310 s 1]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298.23	[Repealed, 1998 c 389 art 10 s 23]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298.241	[Repealed, 1977 c 423 art 10 s 31]
298.242	[Repealed, 1975 c 437 art 11 s 7]
298.243	[Repealed, 1977 c 423 art 10 s 31]
298.244	[Repealed, 1996 c 310 s 1]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298.281	[Repealed, 1977 c 423 art 10 s 30]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]