2025 Minnesota 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298.011	[Repealed, Ex1971 c 31 art 4 s 5]
298.012	[Repealed, 1998 c 389 art 10 s 23]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	GROSS 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298.017	[Repealed, 1Sp2011 c 7 art 7 s 9]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298.02	[Repealed, 1987 c 268 art 9 s 43]
298.025	[Repealed, Ex1971 c 31 art 4 s 5]
298.026	[Repealed, 1987 c 268 art 9 s 43]
298.027	[Repealed, 1987 c 268 art 9 s 43]
298.028	[Repealed, 1987 c 268 art 9 s 43]
298.03	[Repealed, 1987 c 268 art 9 s 43]
298.031	[Repealed, 1987 c 268 art 9 s 43]
298.04	[Repealed, 1987 c 268 art 9 s 43]
298.045	[Repealed, 1984 c 522 s 20]
298.046	[Repealed, 1984 c 522 s 20]
298.047	[Repealed, 1984 c 522 s 20]
298.048	[Repealed, 1984 c 522 s 20]
298.05	[Repealed, 1991 c 291 art 11 s 20]
298.06	[Repealed, 1991 c 291 art 11 s 20]
298.07	[Repealed, 1991 c 291 art 11 s 20]
298.08	[Repealed, 1991 c 291 art 11 s 20]
298.09	[Repealed, 1991 c 291 art 11 s 20]
298.10	[Repealed, 1991 c 291 art 11 s 20]
298.11	[Repealed, 1991 c 291 art 11 s 20]
298.12	[Repealed, 1991 c 291 art 11 s 20]
298.13	[Repealed, 1991 c 291 art 11 s 20]
298.14	[Repealed, 1991 c 291 art 11 s 20]
298.15	[Repealed, 1991 c 291 art 11 s 20]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298.19	[Repealed, 1991 c 291 art 11 s 20]
298.20	[Repealed, 1991 c 291 art 11 s 20]
298.21	[Repealed, 1998 c 389 art 10 s 23]
298.215	[Repealed, 2005 c 156 art 2 s 34]
298.216	[Repealed, 2005 c 156 art 2 s 34]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.
298.2213	[Repealed, 2017 c 94 art 7 s 60]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.
GIANTS RIDGE
298.2216	GIANTS RIDGE ACCOUNT.
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298.226	[Repealed, 1996 c 310 s 1]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298.23	[Repealed, 1998 c 389 art 10 s 23]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298.241	[Repealed, 1977 c 423 art 10 s 31]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	MS 2016 [Repealed, 2018 c 182 art 1 s 109]
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]