See also AGGLOMERATING FACILITIES TAXES; PROSPECTING
Employers' liability, Minn. Statutes 2004 180.04
Mine inspectors, duties, Minn. Statutes 2004 180.08
Mine personnel, duties, Minn. Statutes 2004 180.08
Notice given, Minn. Statutes 2004 180.08
Reports about, Minn. Statutes 2004 180.11
Aggregate material, extraction sites, Minn. Statutes 2004 298.75
Gross proceeds, computation, Minn. Statutes 2004 298.016
Wells and borings, Minn. Statutes 2004 103I.113
Assets, Minn. Statutes 2004 298.01
Boundary Waters Canoe Area, Minn. Statutes 2004 84.523
Excavation, mineral extraction excluded, Minn. Statutes 2004 216D.01
Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08
Net proceeds taxes (mining), Minn. Statutes 2004 298.016
Personal property taxes, Minn. Statutes 2004 272.03
Property tax abatement, Minn. Statutes 2004 469.1813
Sales and use taxes, Minn. Statutes 2004 297A.68
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2004 298.017
Defined, Minn. Statutes 2004 298.016
Taconite economic development fund, use, Minn. Statutes 2004 298.227
Easements, permits required, Minn. Statutes 2004 117.47, 2004 117.471
Daily wage, determining, workers' compensation, Minn. Statutes 2004 176.011
Health, monitoring, taconite area environmental protection fund, use, Minn. Statutes 2004 298.223
Workers' compensation, see WORKERS COMPENSATION
Equipment, see Machinery and equipment under this topic
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2004 298.017
Defined, Minn. Statutes 2004 298.016
Exploratory boring, see EXPLORATORY BORING
Iron Range Resources and Rehabilitation Board, spending priority, Minn. Statutes 2004 298.22
Taconite economic development fund, use, Minn. Statutes 2004 298.227
Gravel pits, Minn. Statutes 2004 218.031, 2004 222.27, 2004 268.051
Computation, Minn. Statutes 2004 298.016
Deductions, net proceeds taxes (mining), Minn. Statutes 2004 298.017
Historic sites and places, Minn. Statutes 2004 138.662, 2004 138.664
Hull-Rust-Mahoning Mine, historic place, Minn. Statutes 2004 138.664
Income or gains not subject to state franchise tax
Corporations, subtractions from federal taxable income, Minn. Statutes 2004 290.01
Industrial development projects, see Projects under INDUSTRIAL DEVELOPMENT DISTRICTS
Industrial production, mining defined as, Minn. Statutes 2004 297A.68
Inspections, Minn. Statutes 2004 180.03, 2004 180.05, 2004 180.07
Iron mining, see IRON MINING
Lawsuits, see Part owners of mineral land under this topic
Lean ore stockpile removal, Minn. Statutes 2004 93.46, 2004 93.481
Accidents, employers' liability, Minn. Statutes 2004 180.04
Owners, mining costs, Minn. Statutes 2004 560.04
Water-filled pits, users' liability, Minn. Statutes 2004 604A.24
Acquisition, Minn. Statutes 2004 298.22, 2004 298.227
Capital equipment, defined, Minn. Statutes 2004 297A.68
Defined as heavy equipment, Minn. Statutes 2004 325E.068
Personal property taxes, exemption, Minn. Statutes 2004 272.02
Real property, exclusion, Minn. Statutes 2004 272.03
Tools, Minn. Statutes 2004 272.02, 2004 272.03
Mine development data, classification, Minn. Statutes 2004 103I.605
Bond or other financial assurance, Minn. Statutes 2004 93.481, 2004 93.49
Defined, Minn. Statutes 2004 93.46
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2004 273.16
Plan maps, duties, Minn. Statutes 2004 93.47
Props and supports, duties, Minn. Statutes 2004 180.09
Iron mines, discontinuing operations, conditions, Minn. Statutes 2004 93.003
Liability, mining by part owners, costs, Minn. Statutes 2004 560.04
Maintenance and maintenance plans, Minn. Statutes 2004 93.003
Part owners of mineral land, see same under this topic
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2004 273.16
Props and supports, duties, Minn. Statutes 2004 180.09
Water-filled mine pits, liability to user, Minn. Statutes 2004 604A.24
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2004 298.017
Definitions, Minn. Statutes 2004 93.46
Liability insurance, Minn. Statutes 2004 93.481
Mine safety devices, exemption, Minn. Statutes 2004 180.03
Natural Resources Department, duties, Minn. Statutes 2004 93.45, 2004 93.47 to 2004 93.51
Peat lands, Minn. Statutes 2004 93.461
Plans, Minn. Statutes 2004 93.481, 2004 103G.222
Policy of state, Minn. Statutes 2004 93.44
Taconite relief areas, taconite area environmental protection fund, use, Minn. Statutes 2004 298.223
Mineral deposit evaluation data, classification, Minn. Statutes 2004 103I.605
Miners, see MECHANICS AND MATERIAL SUPPLIERS LIENS
Cold water aquaculture facilities, Minn. Statutes 2004 180.03
Inspections, Minn. Statutes 2004 180.03
Liability, Minn. Statutes 2004 466.03, 2004 604A.24
Safety devices, Minn. Statutes 2004 180.03
Underground space, see MINED UNDERGROUND SPACE
Water-filled mines, Minn. Statutes 2004 466.03, 2004 604A.24
Condemnation, unsafe places, Minn. Statutes 2004 180.03
Defined as real property, Minn. Statutes 2004 256J.08, 2004 272.03
Employees, orders to quit, unsafe conditions, Minn. Statutes 2004 180.03, 2004 180.04
Fences, Minn. Statutes 2004 180.03, 2004 180.10
Historic sites and places, Minn. Statutes 2004 138.662, 2004 138.664
Idle mines, safety devices, Minn. Statutes 2004 180.03
Inspections, Minn. Statutes 2004 180.03, 2004 180.05, 2004 180.07
Liability, Minn. Statutes 2004 180.04, 2004 466.03, 2004 604A.24
Operators, see Mine operators under this topic
Owners, see Mine owners under this topic
Percentage depletions, Minn. Statutes 2004 290.01, 2004 290.091
Reports about, Minn. Statutes 2004 180.11
Safety devices, Minn. Statutes 2004 180.03, 2004 180.09, 2004 180.10
Sales and use taxes, exemptions, Minn. Statutes 2004 297A.71
Shafts, tunnels, and other underground openings, Minn. Statutes 2004 272.02, 2004 272.03
Violations and penalties, see same under this topic
Assets, basis of property, federal and state income taxes, Minn. Statutes 2004 290.01
Defined, Minn. Statutes 2004 289A.02
Directors, meetings, Minn. Statutes 2004 300.65
Fraud, shares or securities, Minn. Statutes 2004 300.65
Income taxes, see Mining companies under INCOME AND FRANCHISE TAXES
Losses not subject to state income tax, federal taxable income, additions, Minn. Statutes 2004 290.01
Managing officers, meetings, Minn. Statutes 2004 300.65
Matching funds, acquisition of equipment and facilities, Minn. Statutes 2004 298.227
Net income, nondeductible items, Minn. Statutes 2004 290.10
Occupation tax returns, filing extension, Minn. Statutes 2004 289A.19
Officers, shares or securities violations, Minn. Statutes 2004 300.65
Offices, location outside of Minnesota, Minn. Statutes 2004 300.65
Securities, fraudulent issuance or sale, Minn. Statutes 2004 300.65
Service of process on, office in Minnesota, Minn. Statutes 2004 300.65
Shareholders, meetings, Minn. Statutes 2004 300.65
Shares, Minn. Statutes 2004 300.08, 2004 300.65
Tax liability, income taxes, Minn. Statutes 2004 289A.31
Taxable net income, alternative allocation methods, exception, Minn. Statutes 2004 290.20
Violations and penalties, shares or securities, fraudulent issuance or sale, Minn. Statutes 2004 300.65
Mining cooperatives, see COOPERATIVE ASSOCIATIONS
Mountain Iron Mine, historic place, Minn. Statutes 2004 138.664
Net operating losses, carryovers, occupation taxes, Minn. Statutes 2004 298.01
Net proceeds, Minn. Statutes 2004 298.015, 2004 298.017
Occupation taxes, see OCCUPATION TAXES
Lawsuits to mine land, Minn. Statutes 2004 560.01 to 2004 560.03
Mining under court order, Minn. Statutes 2004 560.04 to 2004 560.09
Peatland scientific and natural areas, Minn. Statutes 2004 84.035
Applications, Minn. Statutes 2004 93.481, 2004 93.50, 2004 103I.605
Natural Resources Department, permits necessary for easements, Minn. Statutes 2004 117.47, 2004 117.471
Requirement, Minn. Statutes 2004 93.481
State mineral lands, see Permits under MINERAL LANDS
Water use permits, Minn. Statutes 2004 103G.297
Generally, Minn. Statutes 2004 93.001
Mineland reclamation, Minn. Statutes 2004 93.44
Property taxes, qualified businesses
Extended duration abatement, Minn. Statutes 2004 469.1813
Property used for, defined as project, Minn. Statutes 2004 469.153
Property, sale or acquisition, counties, powers, Minn. Statutes 2004 373.01
Reclamation, see Mineland reclamation under this topic
Reports about, mine inspectors, duties, Minn. Statutes 2004 180.11
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2004 298.017
Defined, Minn. Statutes 2004 298.016
Taconite economic development fund, use, Minn. Statutes 2004 298.227
Mining operations, Minn. Statutes 2004 93.47
Variances from rules, Minn. Statutes 2004 93.48
Violations, Minn. Statutes 2004 93.51
Sales and use taxes, exemptions, Minn. Statutes 2004 297A.68
Sand pits, Minn. Statutes 2004 218.031
Historic place, Minn. Statutes 2004 138.664
State park, Minn. Statutes 2004 85.012
State lands, see MINERAL LANDS
Taconite mining, see TACONITE MINING
Tailings, deposits, state land, leases, Minn. Statutes 2004 92.50
Leases, Minn. Statutes 2004 93.43, 2004 282.01, 2004 282.04
Waste products, depositing on, Minn. Statutes 2004 282.04
Taxes, see OCCUPATION TAXES
Personal property taxes, exemption, Minn. Statutes 2004 272.02
Real property, exclusion, Minn. Statutes 2004 272.03
Generally, Minn. Statutes 2004 93.51
Mines, Minn. Statutes 2004 180.05, 2004 180.10, 2004 180.12
Mining companies, shares or securities, fraudulent issuance or sale, Minn. Statutes 2004 300.65
Public waters, unauthorized mining under, Minn. Statutes 2004 93.34
Waste products, depositing on tax-forfeited lands
Leases, permits, or licenses, Minn. Statutes 2004 282.04
Wilderness areas, Minn. Statutes 2004 86A.05