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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 2018 256D.02

Music royalties, Minn. Statutes 2018 325E.50

Unemployment Insurance Law, Minn. Statutes 2018 268.035

Withholding (taxes), Minn. Statutes 2018 290.923

Income and franchise taxes

Iron ore, see same under this topic

Minerals, see same under this topic

Sales factor, determination, Minn. Statutes 2018 290.191

Income

Definitions, Minn. Statutes 2018 256D.02

Ore, see Minerals under this topic

Information returns (taxes), filing exception, Minn. Statutes 2018 289A.12

Iron ore

Additional taxes, Minn. Statutes 2018 298.36, 2018 298.394, 2018 298.405

Calculation, Minn. Statutes 2018 93.20

Income taxes, Minn. Statutes 2018 290.92, 2018 290.923

Royalties not considered income, income and franchise taxes, Minn. Statutes 2018 290.05

State mineral lands, Minn. Statutes 2018 93.193, 2018 93.20

State-owned ore, construction uses, Minn. Statutes 2018 93.41

Withholding (taxes)

Payment, due dates, Minn. Statutes 2018 289A.20, 2018 290.923

Returns, filing, Minn. Statutes 2018 289A.09, 2018 289A.18, 2018 289A.19, 2018 290.923

Statements, providing to payees, Minn. Statutes 2018 289A.09, 2018 290.923

Mineral lands

Leases, minerals management account, Minn. Statutes 2018 93.22

Property leases, counties, duties, Minn. Statutes 2018 373.01

State mineral lands, calculation, Minn. Statutes 2018 93.20

Minerals

Allocation as trust income, Minn. Statutes 2018 501C.1109

Income taxes, Minn. Statutes 2018 290.92, 2018 290.923

Iron ore, see same under this topic

Presumption of abandonment, Minn. Statutes 2018 345.39

Royalties not considered income, income and franchise taxes, Minn. Statutes 2018 290.05

State trust fund lands, Minn. Statutes 2018 16A.125

Taconite, see Royalties under TACONITE

Unclaimed royalties, see ABANDONED AND UNCLAIMED PROPERTY

Withholding (taxes)

Payment, due dates, Minn. Statutes 2018 289A.20, 2018 290.923

Returns, filing, Minn. Statutes 2018 289A.09, 2018 289A.18, 2018 289A.19, 2018 290.923

Statements, providing to payees, Minn. Statutes 2018 289A.09, 2018 290.923

Nondramatic musical works

Contract requirements, Minn. Statutes 2018 325E.52

Definitions, Minn. Statutes 2018 325E.50

Negotiations, Minn. Statutes 2018 325E.51

Violations, remedies, Minn. Statutes 2018 325E.55, 2018 325E.56

Ores, see Minerals under this topic

Ownership, Minn. Statutes 2018 116P.10

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2018 501C.1111

State mineral lands, calculation, producer price index, use, Minn. Statutes 2018 93.20

Taconite, calculation, producer price index, Minn. Statutes 2018 93.20

Trade secrets, misappropriation, Minn. Statutes 2018 325C.02, 2018 325C.03