There is a newer version of the Minnesota Statutes
2004 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 298 Minerals Taxes
- Section 298.001 Definitions.
- Section 298.01 Mining or producing ores.
- Section 298.011 Repealed, Ex1971 c 31 art 4 s 5
- Section 298.012 Repealed, 1998 c 389 art 10 s 23
- Section 298.015 Net proceeds tax on mining.
- Section 298.016 Gross proceeds.
- Section 298.017 Deductions.
- Section 298.018 Distribution of proceeds.
- Section 298.02 Repealed, 1987 c 268 art 9 s 43
- Section 298.025 Repealed, Ex1971 c 31 art 4 s 5
- Section 298.026 Repealed, 1987 c 268 art 9 s 43
- Section 298.027 Repealed, 1987 c 268 art 9 s 43
- Section 298.028 Repealed, 1987 c 268 art 9 s 43
- Section 298.03 Repealed, 1987 c 268 art 9 s 43
- Section 298.031 Repealed, 1987 c 268 art 9 s 43
- Section 298.04 Repealed, 1987 c 268 art 9 s 43
- Section 298.045 Repealed, 1984 c 522 s 20
- Section 298.046 Repealed, 1984 c 522 s 20
- Section 298.047 Repealed, 1984 c 522 s 20
- Section 298.048 Repealed, 1984 c 522 s 20
- Section 298.05 Repealed, 1991 c 291 art 11 s 20
- Section 298.06 Repealed, 1991 c 291 art 11 s 20
- Section 298.07 Repealed, 1991 c 291 art 11 s 20
- Section 298.08 Repealed, 1991 c 291 art 11 s 20
- Section 298.09 Repealed, 1991 c 291 art 11 s 20
- Section 298.10 Repealed, 1991 c 291 art 11 s 20
- Section 298.11 Repealed, 1991 c 291 art 11 s 20
- Section 298.12 Repealed, 1991 c 291 art 11 s 20
- Section 298.13 Repealed, 1991 c 291 art 11 s 20
- Section 298.14 Repealed, 1991 c 291 art 11 s 20
- Section 298.15 Repealed, 1991 c 291 art 11 s 20
- Section 298.16 Taxes to be credited to general fund.
- Section 298.17 Occupation taxes to be apportioned.
- Section 298.18 Taxes to go to general fund if section 298.17 invalid.
- Section 298.19 Repealed, 1991 c 291 art 11 s 20
- Section 298.20 Repealed, 1991 c 291 art 11 s 20
- Section 298.21 Repealed, 1998 c 389 art 10 s 23
- Section 298.22 Iron Range resources and rehabilitation.
- Section 298.221 Receipts from contracts; appropriation.
- Section 298.2211 Financing activities.
- Section 298.2212 Investment of funds.
- Section 298.2213 Northeast Minnesota economic development fund.
- Section 298.2214 Iron Range higher education.
- Section 298.222 Citation.
- Section 298.223 Taconite area environmental protection fund.
- Section 298.224 Investment of funds; income.
- Section 298.225 Appropriation.
- Section 298.226 Repealed, 1996 c 310 s 1
- Section 298.227 Taconite economic development fund.
- Section 298.23 Repealed, 1998 c 389 art 10 s 23
- Section 298.24 Tax on taconite and iron sulphides.
- Section 298.241 Repealed, 1977 c 423 art 10 s 31
- Section 298.242 Repealed, 1975 c 437 art 11 s 7
- Section 298.243 Repealed, 1977 c 423 art 10 s 31
- Section 298.244 Repealed, 1996 c 310 s 1
- Section 298.25 Taxes additional to occupation tax; in lieu of other taxes.
- Section 298.26 Tax on unmined taconite and iron sulphides.
- Section 298.27 Collection and payment of tax.
- Section 298.28 Division and distribution of proceeds.
- Section 298.281 Repealed, 1977 c 423 art 10 s 30
- Section 298.282 Distribution of taconite municipal aid account; taconite municipal aid; payment.
- Section 298.283 Change of status of municipality; date for determining status.
- Section 298.285 State aid amount; appropriation.
- Section 298.29 Renumbered 117.46
- Section 298.291 Citation.
- Section 298.292 Policy.
- Section 298.293 Expending funds.
- Section 298.294 Investment of fund.
- Section 298.295 Repealed, 1983 c 46 s 8
- Section 298.296 Operation of fund.
- Section 298.2961 Producer grants.
- Section 298.297 Advisory committees.
- Section 298.298 Long-range plan.
- Section 298.30 Renumbered 117.47
- Section 298.31 Private
- Section 298.32 Repealed, 1975 c 437 art 11 s 7
- Section 298.34 Semitaconite, taxation, definitions.
- Section 298.35 Imposition of tax; amount.
- Section 298.36 Nature of tax.
- Section 298.37 Assessment at local tax rate.
- Section 298.38 Payment and collection.
- Section 298.39 Distribution of proceeds.
- Section 298.391 Agglomerating facilities definitions.
- Section 298.392 Qualification of agglomerating facilities; procedure and order.
- Section 298.393 Imposition of tax; amount.
- Section 298.394 Nature of tax.
- Section 298.395 Payment and collection.
- Section 298.396 Distribution of proceeds.
- Section 298.40 Repealed, 1987 c 268 art 9 s 43
- Section 298.401 Repealed, 1988 c 719 art 2 s 56
- Section 298.402 Net operating losses.
- Section 298.405 Iron ore bearing material other than taconite and semitaconite; taxation.
- Section 298.41 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.42 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.43 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.44 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.45 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.46 Exploratory drilling for iron ore.
- Section 298.47 Notification of commissioner of revenue of unmined iron ore.
- Section 298.48 Mineral rights; exploration data; filing requirements; penalties.
- Section 298.51 Repealed, 1987 c 268 art 9 s 43
- Section 298.52 Repealed, 1987 c 268 art 9 s 43
- Section 298.53 Repealed, 1987 c 268 art 9 s 43
- Section 298.54 Repealed, 1987 c 268 art 9 s 43
- Section 298.55 Repealed, 1987 c 268 art 9 s 43
- Section 298.61 Repealed, 1987 c 268 art 9 s 43
- Section 298.62 Repealed, 1987 c 268 art 9 s 43
- Section 298.63 Repealed, 1987 c 268 art 9 s 43
- Section 298.64 Repealed, 1987 c 268 art 9 s 43
- Section 298.65 Repealed, 1987 c 268 art 9 s 43
- Section 298.66 Repealed, 1987 c 268 art 9 s 43
- Section 298.67 Repealed, 1987 c 268 art 9 s 43
- Section 298.75 Aggregate material removal; production tax.
- Section 298.76 Repealed, 1982 c 523 art 13 s 3
Disclaimer: These codes may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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