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Minnesota Legislature

Office of the Revisor of Statutes

MINING

See also AGGLOMERATING FACILITIES TAXES; PROSPECTING

Accidents

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

Application of law

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

Definitions

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

Development

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

Employees

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

Exploration

Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2004 298.017

Defined, Minn. Statutes 2004 298.016

Exploratory boring, see EXPLORATORY BORING

Facilities, acquisition

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

Gross proceeds

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

Liability

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

Machinery and equipment

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

Mine operators

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

Mine owners

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

Mineland reclamation

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

Mines

Abandoned mines

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

Mining companies

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

Part owners of mineral land

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

Peat, see Mining under PEAT

Peatland scientific and natural areas, Minn. Statutes 2004 84.035

Permits

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

Policy of state

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

Research

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

Rulemaking about

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

Soudan Mine

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

Tax-forfeited lands

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

Tools

Personal property taxes, exemption, Minn. Statutes 2004 272.02

Real property, exclusion, Minn. Statutes 2004 272.03

Violations and penalties

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