2015 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 298 — MINERALS TAXES

• Section 298.001 — DEFINITIONS.

MINING

• 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• Section 298.011 — [Repealed, Ex1971 c 31 art 4 s 5]
• Section 298.012 — [Repealed, 1998 c 389 art 10 s 23]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• Section 298.017 — [Repealed, 1Sp2011 c 7 art 7 s 9]
• 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• Section 298.02 — [Repealed, 1987 c 268 art 9 s 43]
• Section 298.025 — [Repealed, Ex1971 c 31 art 4 s 5]
• Section 298.026 — [Repealed, 1987 c 268 art 9 s 43]
• Section 298.027 — [Repealed, 1987 c 268 art 9 s 43]
• Section 298.028 — [Repealed, 1987 c 268 art 9 s 43]
• Section 298.03 — [Repealed, 1987 c 268 art 9 s 43]
• Section 298.031 — [Repealed, 1987 c 268 art 9 s 43]
• Section 298.04 — [Repealed, 1987 c 268 art 9 s 43]
• Section 298.045 — [Repealed, 1984 c 522 s 20]
• Section 298.046 — [Repealed, 1984 c 522 s 20]
• Section 298.047 — [Repealed, 1984 c 522 s 20]
• Section 298.048 — [Repealed, 1984 c 522 s 20]
• Section 298.05 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.06 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.07 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.08 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.09 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.10 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.11 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.12 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.13 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.14 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.15 — [Repealed, 1991 c 291 art 11 s 20]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• Section 298.19 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.20 — [Repealed, 1991 c 291 art 11 s 20]
• Section 298.21 — [Repealed, 1998 c 389 art 10 s 23]
• Section 298.215 — [Repealed, 2005 c 156 art 2 s 34]
• Section 298.216 — [Repealed, 2005 c 156 art 2 s 34]

IRON RANGE RESOURCES AND REHABILITATION

• 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.

NORTHEAST MINNESOTA ECONOMIC DEVELOPMENT FUND

• Section 298.2213 — NORTHEAST MINNESOTA ECONOMIC DEVELOPMENT FUND.

IRON RANGE HIGHER EDUCATION

• Section 298.2214 — IRON RANGE HIGHER EDUCATION.

TACONITE ENVIRONMENTAL PROTECTION FUND ACT

• 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]

TACONITE ECONOMIC DEVELOPMENT FUND

• Section 298.227 — TACONITE ECONOMIC DEVELOPMENT FUND.

TAX ON TACONITE AND IRON SULPHIDES

• 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]

DOUGLAS J. JOHNSON ECONOMIC PROTECTION TRUST FUND ACT

• 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, 1945 c 283 s 1]
• Section 298.32 — [Repealed, 1975 c 437 art 11 s 7]

SEMITACONITE TAXATION

• 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.

AGGLOMERATING FACILITIES PRODUCTION TAX

• 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.

TAXATION OF OTHER IRON-BEARING MATERIAL

• 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]

UNMINED IRON ORE

• 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]

AGGREGATE MATERIAL TAX

• Section 298.75 — AGGREGATE MATERIAL REMOVAL; PRODUCTION TAX.
• Section 298.76 — [Repealed, 1982 c 523 art 13 s 3]