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2019 Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 298 — Minerals Taxes

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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Section 298.011 — [repealed, Ex1971 C 31 Art 4 S 5]
Section 298.012 — [repealed, 1998 C 389 Art 10 S 23]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Section 298.017 — [repealed, 1sp2011 C 7 Art 7 S 9]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Section 298.02 — [repealed, 1987 C 268 Art 9 S 43]
Section 298.025 — [repealed, Ex1971 C 31 Art 4 S 5]
Section 298.026 — [repealed, 1987 C 268 Art 9 S 43]
Section 298.027 — [repealed, 1987 C 268 Art 9 S 43]
Section 298.028 — [repealed, 1987 C 268 Art 9 S 43]
Section 298.03 — [repealed, 1987 C 268 Art 9 S 43]
Section 298.031 — [repealed, 1987 C 268 Art 9 S 43]
Section 298.04 — [repealed, 1987 C 268 Art 9 S 43]
Section 298.045 — [repealed, 1984 C 522 S 20]
Section 298.046 — [repealed, 1984 C 522 S 20]
Section 298.047 — [repealed, 1984 C 522 S 20]
Section 298.048 — [repealed, 1984 C 522 S 20]
Section 298.05 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.06 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.07 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.08 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.09 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.10 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.11 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.12 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.13 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.14 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.15 — [repealed, 1991 C 291 Art 11 S 20]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Section 298.19 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.20 — [repealed, 1991 C 291 Art 11 S 20]
Section 298.21 — [repealed, 1998 C 389 Art 10 S 23]
Section 298.215 — [repealed, 2005 C 156 Art 2 S 34]
Section 298.216 — [repealed, 2005 C 156 Art 2 S 34]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.
Section 298.2213 — [repealed, 2017 C 94 Art 7 S 60]

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 — [repealed, 2017 C 94 Art 7 S 60]
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

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 — Ms 2016 [repealed, 2018 C 182 Art 1 S 109]

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]

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