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Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 298. MINERALS TAXES

Table of Sections
Section Headnote
298.001 DEFINITIONS.
MINING
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298.011 [Repealed, Ex1971 c 31 art 4 s 5]
298.012 [Repealed, 1998 c 389 art 10 s 23]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298.017 [Repealed, 1Sp2011 c 7 art 7 s 9]
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298.02 [Repealed, 1987 c 268 art 9 s 43]
298.025 [Repealed, Ex1971 c 31 art 4 s 5]
298.026 [Repealed, 1987 c 268 art 9 s 43]
298.027 [Repealed, 1987 c 268 art 9 s 43]
298.028 [Repealed, 1987 c 268 art 9 s 43]
298.03 [Repealed, 1987 c 268 art 9 s 43]
298.031 [Repealed, 1987 c 268 art 9 s 43]
298.04 [Repealed, 1987 c 268 art 9 s 43]
298.045 [Repealed, 1984 c 522 s 20]
298.046 [Repealed, 1984 c 522 s 20]
298.047 [Repealed, 1984 c 522 s 20]
298.048 [Repealed, 1984 c 522 s 20]
298.05 [Repealed, 1991 c 291 art 11 s 20]
298.06 [Repealed, 1991 c 291 art 11 s 20]
298.07 [Repealed, 1991 c 291 art 11 s 20]
298.08 [Repealed, 1991 c 291 art 11 s 20]
298.09 [Repealed, 1991 c 291 art 11 s 20]
298.10 [Repealed, 1991 c 291 art 11 s 20]
298.11 [Repealed, 1991 c 291 art 11 s 20]
298.12 [Repealed, 1991 c 291 art 11 s 20]
298.13 [Repealed, 1991 c 291 art 11 s 20]
298.14 [Repealed, 1991 c 291 art 11 s 20]
298.15 [Repealed, 1991 c 291 art 11 s 20]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298.19 [Repealed, 1991 c 291 art 11 s 20]
298.20 [Repealed, 1991 c 291 art 11 s 20]
298.21 [Repealed, 1998 c 389 art 10 s 23]
298.215 [Repealed, 2005 c 156 art 2 s 34]
298.216 [Repealed, 2005 c 156 art 2 s 34]
IRON RANGE RESOURCES AND REHABILITATION
298.22 IRON RANGE RESOURCES AND REHABILITATION.
298.221 RECEIPTS FROM CONTRACTS; APPROPRIATION.
298.2211 FINANCING ACTIVITIES.
298.2212 INVESTMENT OF FUNDS.
NORTHEAST MINNESOTA ECONOMIC DEVELOPMENT FUND
298.2213 [Repealed, 2017 c 94 art 7 s 60]
IRON RANGE HIGHER EDUCATION
298.2214 IRON RANGE HIGHER EDUCATION.
298.2215 COUNTY SCHOLARSHIP PROGRAM.
TACONITE ENVIRONMENTAL
PROTECTION FUND ACT
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298.226 [Repealed, 1996 c 310 s 1]
TACONITE ECONOMIC DEVELOPMENT FUND
298.227 TACONITE ECONOMIC DEVELOPMENT FUND.
TAX ON TACONITE
AND IRON SULPHIDES
298.23 [Repealed, 1998 c 389 art 10 s 23]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 OCCUPATION TAX; IN LIEU OF 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.
298.285 STATE AID AMOUNT; APPROPRIATION.
298.29 [Renumbered 117.46]
DOUGLAS J. JOHNSON ECONOMIC
PROTECTION TRUST FUND ACT
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 [Repealed, 2017 c 94 art 7 s 60]
298.30 [Renumbered 117.47]
298.31 [Private, 1945 c 283 s 1]
298.32 [Repealed, 1975 c 437 art 11 s 7]
SEMITACONITE TAXATION
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.
AGGLOMERATING FACILITIES PRODUCTION TAX
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.
TAXATION OF OTHER IRON-BEARING MATERIAL
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]
UNMINED IRON ORE
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]
AGGREGATE MATERIAL TAX
298.75 AGGREGATE MATERIAL REMOVAL; PRODUCTION TAX.
298.76 [Repealed, 1982 c 523 art 13 s 3]