See also AGGLOMERATING FACILITIES TAXES; PROSPECTING
Employers' liability, Minn. Statutes 2010 180.04
Generally, Minn. Statutes 2010 180.08
Reports about, Minn. Statutes 2010 180.11
Aggregate material, extraction sites, Minn. Statutes 2010 298.75
Assets, Minn. Statutes 2010 298.01
Boundary Waters Canoe Area, Minn. Statutes 2010 84.523
Excavation, mineral extraction excluded, Minn. Statutes 2010 216D.01
Land reclamation, Minn. Statutes 2010 93.46
Minnesota family investment program (MFIP), Minn. Statutes 2010 256J.08
Net proceeds taxes (mining), Minn. Statutes 2010 298.016
Personal property taxes, Minn. Statutes 2010 272.03
Tax administration, Minn. Statutes 2010 289A.02
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2010 298.017
Taconite economic development fund, use, Minn. Statutes 2010 298.227
Easements, permits required, Minn. Statutes 2010 117.47, 2010 117.471
Daily wage, determining, workers' compensation, Minn. Statutes 2010 176.011
Health, monitoring, taconite area environmental protection fund, use, Minn. Statutes 2010 298.223
Workers' compensation, see WORKERS COMPENSATION
Equipment, see Machinery and equipment under this topic
Exploration, costs, net proceeds taxes (mining), deductions, Minn. Statutes 2010 298.017
Exploratory boring, see EXPLORATORY BORING
Iron Range Resources and Rehabilitation Board, spending priority, Minn. Statutes 2010 298.22
Taconite economic development fund, use, Minn. Statutes 2010 298.227
Gravel pits, Minn. Statutes 2010 218.031, 2010 222.27, 2010 268.051
Computation, Minn. Statutes 2010 298.016
Deductions, net proceeds taxes (mining), Minn. Statutes 2010 298.017
Historic sites and places, Minn. Statutes 2010 138.662, 2010 138.664
Hull-Rust-Mahoning Mine, historic place, Minn. Statutes 2010 138.664
Income or gains not subject to state franchise tax, corporations
Subtractions from federal taxable income, Minn. Statutes 2010 290.01
Industrial development projects, see Projects under INDUSTRIAL DEVELOPMENT DISTRICTS
Industrial production, mining defined as, Minn. Statutes 2010 297A.68
Inspections, Minn. Statutes 2010 180.03, 2010 180.05, 2010 180.07
Iron mining, see IRON MINING
Lawsuits, see Part owners of mineral land under this topic
Lean ore stockpile removal, Minn. Statutes 2010 93.46, 2010 93.481
Accidents, employers' liability, Minn. Statutes 2010 180.04
Owners, mining costs, Minn. Statutes 2010 560.04
Water-filled pits, users' liability, Minn. Statutes 2010 604A.24
Acquisition, Minn. Statutes 2010 298.22, 2010 298.227
Defined as heavy equipment, Minn. Statutes 2010 325E.068
Property taxes, exemption, Minn. Statutes 2010 272.02
Real property, exclusion, Minn. Statutes 2010 272.03
Sales and use taxes, Minn. Statutes 2010 297A.68
Tools, Minn. Statutes 2010 272.02, 2010 272.03
Mine development data, classification, Minn. Statutes 2010 103I.605
Bond or other financial assurance, Minn. Statutes 2010 93.481, 2010 93.49
Defined, Minn. Statutes 2010 93.46
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2010 273.16
Plan maps, duties, Minn. Statutes 2010 93.47
Props and supports, duties, Minn. Statutes 2010 180.09
Iron mines, discontinuing operations, conditions, Minn. Statutes 2010 93.003
Liability, mining by part owners, costs, Minn. Statutes 2010 560.04
Maintenance and maintenance plans, Minn. Statutes 2010 93.003
Part owners of mineral land, see same under this topic
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2010 273.16
Props and supports, duties, Minn. Statutes 2010 180.09
Water-filled mine pits, liability to user, Minn. Statutes 2010 604A.24
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2010 298.017
Definitions, Minn. Statutes 2010 93.46
Liability insurance, Minn. Statutes 2010 93.481
Mine safety devices, exemption, Minn. Statutes 2010 180.03
Natural Resources Department, duties, Minn. Statutes 2010 93.45, 2010 93.47 to 2010 93.51
Peat lands, Minn. Statutes 2010 93.461
Plans, Minn. Statutes 2010 93.481, 2010 103G.222
Policy of state, Minn. Statutes 2010 93.44
Taconite relief areas, taconite area environmental protection fund, use, Minn. Statutes 2010 298.223
Mineral deposit evaluation data, classification, Minn. Statutes 2010 103I.605
Funding, Minn. Statutes 2010 93.482
Peat lands, Minn. Statutes 2010 93.482
Miners, see MECHANICS AND MATERIAL SUPPLIERS LIENS
Generally, Minn. Statutes 2010 180.03
Liability, Minn. Statutes 2010 466.03, 2010 604A.24
Underground space, see MINED UNDERGROUND SPACE
Water-filled mines, Minn. Statutes 2010 466.03, 2010 604A.24
Condemnation, unsafe places, Minn. Statutes 2010 180.03
Defined as real property, Minn. Statutes 2010 256J.08, 2010 272.03
Employees, orders to quit, unsafe conditions, Minn. Statutes 2010 180.03, 2010 180.04
Fences, Minn. Statutes 2010 180.03, 2010 180.10
Historic sites and places, Minn. Statutes 2010 138.662, 2010 138.664
Idle mines, safety devices, Minn. Statutes 2010 180.03
Inspections, Minn. Statutes 2010 180.03, 2010 180.05, 2010 180.07
Liability, Minn. Statutes 2010 180.04, 2010 466.03, 2010 604A.24
Operators, see Mine operators under this topic
Owners, see Mine owners under this topic
Percentage depletions, Minn. Statutes 2010 290.01, 2010 290.091
Property taxes, exemptions, Minn. Statutes 2010 272.02, 2010 272.03
Reports about, Minn. Statutes 2010 180.11
Safety devices, Minn. Statutes 2010 180.03, 2010 180.09, 2010 180.10
Sales and use taxes, exemptions, Minn. Statutes 2010 297A.71
Trespass, Minn. Statutes 2010 609.605
Violations and penalties, see same under this topic
Assets, basis of property, federal and state income taxes, Minn. Statutes 2010 290.01
Generally, Minn. Statutes 2010 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 2010 290.01
Matching funds, acquisition of equipment and facilities, Minn. Statutes 2010 298.227
Net income, nondeductible items, Minn. Statutes 2010 290.10
Occupation tax returns, filing extension, Minn. Statutes 2010 289A.19
Shares, Minn. Statutes 2010 300.65
Tax liability, income taxes, Minn. Statutes 2010 289A.31
Taxable net income, alternative allocation methods, exception, Minn. Statutes 2010 290.20
Mining cooperatives, see COOPERATIVE ASSOCIATIONS
Mountain Iron Mine, historic place, Minn. Statutes 2010 138.664
Net proceeds, Minn. Statutes 2010 272.02, 2010 298.015, 2010 298.017
Nonferrous metallic minerals, permits, Minn. Statutes 2010 93.482
Occupation taxes, see OCCUPATION TAXES
Lawsuits to mine land, Minn. Statutes 2010 560.01 to 2010 560.03
Less than half-interest owners, rights, Minn. Statutes 2010 560.07
Mining under court order, Minn. Statutes 2010 560.04 to 2010 560.09
Surface use, Minn. Statutes 2010 560.05
Peatland scientific and natural areas, Minn. Statutes 2010 84.035
Administration, costs, Minn. Statutes 2010 93.481
Applications, Minn. Statutes 2010 93.481, 2010 93.50, 2010 103I.605
Fees, Minn. Statutes 2010 93.481, 2010 93.482
Natural Resources Department, permits necessary for easements, Minn. Statutes 2010 117.47, 2010 117.471
Requirement, Minn. Statutes 2010 93.481
State mineral lands, see Permits under MINERAL LANDS
Water use permits, Minn. Statutes 2010 103G.297
Generally, Minn. Statutes 2010 93.001
Mineland reclamation, Minn. Statutes 2010 93.44
Property taxes, qualified businesses
Extended duration abatement, Minn. Statutes 2010 469.1813
Property, sale or acquisition, counties, powers, Minn. Statutes 2010 373.01
Reclamation, see Mineland reclamation under this topic
Reports about, mine inspectors, duties, Minn. Statutes 2010 180.11
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2010 298.017
Taconite economic development fund, use, Minn. Statutes 2010 298.227
Sales and use taxes, exemptions, Minn. Statutes 2010 297A.68
Sand pits, Minn. Statutes 2010 218.031
Scram mining, permits, Minn. Statutes 2010 93.482
Historic place, Minn. Statutes 2010 138.664
State park, Minn. Statutes 2010 85.012
State lands, see MINERAL LANDS
Taconite mining, see TACONITE MINING
Tailings, deposits, state land, leases, Minn. Statutes 2010 92.50
Leases, Minn. Statutes 2010 93.43, 2010 282.01, 2010 282.04
Waste products, depositing on, Minn. Statutes 2010 282.04
Taxes, see OCCUPATION TAXES
Personal property taxes, exemption, Minn. Statutes 2010 272.02
Real property, exclusion, Minn. Statutes 2010 272.03
Trespass, Minn. Statutes 2010 609.605
Variances from rules, Minn. Statutes 2010 93.48
Generally, Minn. Statutes 2010 93.51
Mines, Minn. Statutes 2010 180.10, 2010 180.12
Mining companies, shares or securities, fraudulent issuance or sale, Minn. Statutes 2010 300.65
Public waters, unauthorized mining under, Minn. Statutes 2010 93.34
Waste products, depositing on tax-forfeited lands
Leases, permits, or licenses, Minn. Statutes 2010 282.04
Wells and borings, Minn. Statutes 2010 103I.113
Wilderness areas, Minn. Statutes 2010 86A.05