2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 298 Minerals Taxes
Section 298.285 STATE AID AMOUNT; APPROPRIATION.

298.285 STATE AID AMOUNT; APPROPRIATION.
The commissioner of revenue shall determine a state aid amount equal to a tax of 33 cents
per taxable ton of iron ore concentrates for production your 2001 and 22 cents per taxable ton of
iron ore concentrates for production years 2002 and thereafter. There is appropriated from the
general fund to the commissioner an amount equal to the state aid determined under this section.
It must be distributed under section 298.28, as if the aid were production tax revenues.
History: 1Sp2001 c 5 art 6 s 39

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