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Minnesota Legislature

Office of the Revisor of Statutes

TACONITE

Application of law

Net proceeds taxes (mining), exception, Minn. Statutes 2004 298.015

Definitions

Mineral leases, Minn. Statutes 2004 93.20, 2004 93.201

Property taxes, Minn. Statutes 2004 272.03

Taconite and iron sulfides taxes, Minn. Statutes 2004 298.001

Deposits

Valuation of property (taxation), exception, Minn. Statutes 2004 273.12

Direct reduced ore, defined, Minn. Statutes 2004 298.24

Fluxed pellets, Minn. Statutes 2004 297A.71, 2004 298.24

Merchantable iron ore concentrate

Determination for tax purposes, Minn. Statutes 2004 298.24

Metallurgical tests, results, reporting, Minn. Statutes 2004 298.48

Mine value, Minn. Statutes 2004 298.01

Mining, see TACONITE MINING

Net proceeds taxes (mining), exception, Minn. Statutes 2004 298.015

Occupation taxes, see OCCUPATION TAXES

Producers

Cessation of operation, bond payments, Minn. Statutes 2004 298.225

Grants, appropriations for, Minn. Statutes 2004 298.2961

Notice received, taconite and iron sulfides taxes, amounts due, Minn. Statutes 2004 298.27

Reports given, taconite and iron sulfides taxes, Minn. Statutes 2004 298.27

Taconite and iron sulfides taxes, estimate, Minn. Statutes 2004 298.28

Production facilities

Sales and use taxes, exemptions, Minn. Statutes 2004 297A.71

Production materials

Sales and use taxes, exemption, Minn. Statutes 2004 297A.68

Real property, taconite defined as, Minn. Statutes 2004 272.03

Rentals, state mineral lands

Depositing, Minn. Statutes 2004 93.22, 2004 93.222

Mineral lease provisions, Minn. Statutes 2004 93.20

Royalties

Calculation, producer price index, use, Minn. Statutes 2004 93.20

State mineral lands, Minn. Statutes 2004 93.20, 2004 93.201, 2004 93.22, 2004 93.222

Sales

Stockpiled state-owned material, sale for construction use, Minn. Statutes 2004 93.41

Transfers deemed as sales outside of state, occupation taxes, Minn. Statutes 2004 298.01

Semitaconite, see SEMITACONITE

State mineral lands

Royalties, Minn. Statutes 2004 93.20 to 2004 93.222

State-owned ore, stockpiled materials, sale, Minn. Statutes 2004 93.41

Taconite iron ore mining leases, Minn. Statutes 2004 93.193, 2004 93.20 to 2004 93.222

Stockpiled metallic minerals material, see Stockpiling under METALLIC MINERALS

Surface lands, property taxes, Minn. Statutes 2004 298.25

Taconite and iron sulfides taxes, see TACONITE AND IRON SULFIDES TAXES

Taconite concentrates

Defined, Minn. Statutes 2004 93.20

Royalties, Minn. Statutes 2004 93.20, 2004 93.201

Taconite concentration plants, Minn. Statutes 2004 412.013

Transportation, railroad companies, defined, Minn. Statutes 2004 270.80

Taconite ore, defined, Minn. Statutes 2004 93.20, 2004 93.201

Taconite pellet production

Grants and appropriations, Minn. Statutes 2004 93.2235

Taconite relief areas

Property tax relief, see Taconite homestead credit under PROPERTY TAXES

Transportation construction contracts, Minn. Statutes 2004 161.366

Trunk highway construction contracts, Minn. Statutes 2004 161.366

Taconite value-added production

Grants and appropriations, Minn. Statutes 2004 93.2235

Tailings

Defined, Minn. Statutes 2004 298.24

Mineral deposition, permit procedures, Minn. Statutes 2004 116.0717

Taxes, see TACONITE AND IRON SULFIDES TAXES

Transfers

Deemed as sales outside of state, occupation taxes, Minn. Statutes 2004 298.01

Transportation

Taconite concentrates, railroad companies, defined, Minn. Statutes 2004 270.80

Unmined lands, property taxes, Minn. Statutes 2004 298.25

Value added iron products plants, loans for, Minn. Statutes 2004 298.296