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Minnesota Legislature

Office of the Revisor of Statutes

ROYALTIES

See also COPYRIGHT; INVENTIONS; PATENTS; PRODUCT DEVELOPMENT

Definitions

General Assistance Act, Minn. Statutes 2009 256D.02

Music royalties, Minn. Statutes 2009 325E.50

Unemployment Insurance Law, Minn. Statutes 2009 268.035

Withholding (taxes), Minn. Statutes 2009 290.923

Foreign corporations, federal taxable income, additions, Minn. Statutes 2009 290.01

Income and franchise taxes

Iron ore, see same under this topic

Minerals, see same under this topic

Sales factor, determination, Minn. Statutes 2009 290.191

Income

Definitions, Minn. Statutes 2009 256D.02, 2009 501B.61, 2009 501B.67

Ore, see Minerals under this topic

Information returns (taxes), filing exception, Minn. Statutes 2009 289A.12

Investment in, trustees, enumerated powers, Minn. Statutes 2009 501B.81

Iron ore

Additional taxes, Minn. Statutes 2009 298.36, 2009 298.394, 2009 298.405

Calculation, Minn. Statutes 2009 93.20

Income taxes, Minn. Statutes 2009 290.92, 2009 290.923

Royalties not considered income, income and franchise taxes, Minn. Statutes 2009 290.05

State mineral lands, Minn. Statutes 2009 93.193, 2009 93.20

State-owned ore, construction uses, Minn. Statutes 2009 93.41

Withholding (taxes)

Payment, due dates, Minn. Statutes 2009 289A.20, 2009 290.923

Returns, filing, Minn. Statutes 2009 289A.09, 2009 289A.18, 2009 289A.19, 2009 290.923

Statements, providing to payees, Minn. Statutes 2009 289A.09, 2009 290.923

Mineral lands

Leases, minerals management account, Minn. Statutes 2009 93.22

Property leases, counties, duties, Minn. Statutes 2009 373.01

State mineral lands, calculation, Minn. Statutes 2009 93.20

Minerals

Income taxes, Minn. Statutes 2009 290.92, 2009 290.923

Iron ore, see same under this topic

Presumption of abandonment, Minn. Statutes 2009 345.39

Royalties not considered income, income and franchise taxes, Minn. Statutes 2009 290.05

State trust fund lands, Minn. Statutes 2009 16A.125

Taconite, see Royalties under TACONITE

Unclaimed royalties, see ABANDONED AND UNCLAIMED PROPERTY

Withholding (taxes)

Payment, due dates, Minn. Statutes 2009 289A.20, 2009 290.923

Returns, filing, Minn. Statutes 2009 289A.09, 2009 289A.18, 2009 289A.19, 2009 290.923

Statements, providing to payees, Minn. Statutes 2009 289A.09, 2009 290.923

Nondramatic musical works

Contract requirements, Minn. Statutes 2009 325E.52

Definitions, Minn. Statutes 2009 325E.50

Negotiations, Minn. Statutes 2009 325E.51

Violations, remedies, Minn. Statutes 2009 325E.55, 2009 325E.56

Ores, see Minerals under this topic

Ownership, Minn. Statutes 2009 116P.10

State mineral lands, calculation, producer price index, use, Minn. Statutes 2009 93.20

Taconite, calculation, producer price index, Minn. Statutes 2009 93.20

Trade secrets, misappropriation, Minn. Statutes 2009 325C.02, 2009 325C.03

Uniform Principal and Income Act, Minn. Statutes 2009 501B.61, 2009 501B.67