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298.17 OCCUPATION TAXES TO BE APPORTIONED.
All occupation taxes paid by persons, copartnerships, companies, joint stock companies,
corporations, and associations, however or for whatever purpose organized, engaged in the
business of mining or producing iron ore or other ores, when collected shall be apportioned and
distributed in accordance with the Constitution of the state of Minnesota, article X, section 3,
in the manner following: 90 percent shall be deposited in the state treasury and credited to the
general fund of which four-ninths shall be used for the support of elementary and secondary
schools; and ten percent of the proceeds of the tax imposed by this section shall be deposited in
the state treasury and credited to the general fund for the general support of the university. Of
the moneys apportioned to the general fund by this section there is annually appropriated and
credited to the Iron Range Resources and Rehabilitation Board account in the special revenue
fund an amount equal to that which would have been generated by a 1.5 cent tax imposed by
section 298.24 on each taxable ton produced in the preceding calendar year, to be expended for
the purposes of section 298.22. The money appropriated pursuant to this section shall be used (1)
to provide environmental development grants to local governments located within any county
in region 3 as defined in governor's executive order number 60, issued on June 12, 1970, which
does not contain a municipality qualifying pursuant to section 273.134, paragraph (b), or (2) to
provide economic development loans or grants to businesses located within any such county,
provided that the county board or an advisory group appointed by the county board to provide
recommendations on economic development shall make recommendations to the Iron Range
Resources and Rehabilitation Board regarding the loans. Payment to the Iron Range Resources
and Rehabilitation Board account shall be made by May 15 annually.
Of the money allocated to Koochiching County, one-third must be paid to the Koochiching
County Economic Development Commission.
History: (2391) 1923 c 402 s 1; 1961 c 561 s 9; 1969 c 399 s 42; 1976 c 2 s 172; 1980 c
607 art 7 s 2; 1984 c 524 s 1; 1991 c 199 art 1 s 65; 1996 c 471 art 13 s 14; 2000 c 484 art 1 s
1; 1Sp2001 c 5 art 6 s 13

Official Publication of the State of Minnesota
Revisor of Statutes