Section 298.48 — Mineral Rights; Exploration Data; Filing Requirements; Penalties.
298.48 MINERAL RIGHTS; EXPLORATION DATA; FILING REQUIREMENTS; PENALTIES. Subdivision 1. Annual filing. By April 1 each year, every owner or lessee of mineral rights who, in respect thereto, has engaged in any exploration for or mining of taconite, semitaconite, or iron-sulphide shall file with the commissioner of revenue all data of the following kinds in […]
Section 298.75 — Aggregate Material Removal; Production Tax.
298.75 AGGREGATE MATERIAL REMOVAL; PRODUCTION TAX. Subdivision 1. Definitions. Except as may otherwise be provided, the following words, when used in this section, shall have the meanings herein ascribed to them. (a) “Aggregate material” means: (1) nonmetallic natural mineral aggregate including, but not limited to sand, silica sand, gravel, crushed rock, limestone, granite, and borrow, […]
Section 298.396 — Distribution Of Proceeds.
298.396 DISTRIBUTION OF PROCEEDS. The proceeds of the tax collected under section 298.393 shall be distributed by the commissioner of management and budget, upon certificate of the commissioner to the general fund of the state and to the various taxing districts in which the agglomerating facility is located in the following proportions: 22 percent thereof […]
Section 298.405 — Iron Ore Bearing Material Other Than Taconite And Semitaconite; Taxation.
298.405 IRON ORE BEARING MATERIAL OTHER THAN TACONITE AND SEMITACONITE; TAXATION. Subdivision 1. Definition. Iron-bearing material, other than taconite and semitaconite, having not more than 46.5 percent natural iron content on the average, is subject to taxation under section 298.24. The tax under that section applies to material that is treated in Minnesota for the […]
Section 298.46 — Exploratory Drilling For Iron Ore.
298.46 EXPLORATORY DRILLING FOR IRON ORE. Subdivision 1. Public policy. It is hereby declared to be in the public interest of this state as a whole, and in particular with respect to counties or other political subdivisions, to encourage the location of all deposits of iron ore hitherto unknown to such political subdivisions, that may […]
Section 298.47 — Notification Of Commissioner Of Revenue Of Unmined Iron Ore.
298.47 NOTIFICATION OF COMMISSIONER OF REVENUE OF UNMINED IRON ORE. On ascertaining that there are in existence reserves of unmined iron ore previously unreported, the county auditor shall transmit all the relevant information to the commissioner of revenue as soon as expedient. History: 1974 c 365 s 2; 1986 c 444
Section 298.35 — Imposition Of Tax; Amount.
298.35 IMPOSITION OF TAX; AMOUNT. There is hereby imposed upon semitaconite and semitaconite deposits, and upon the mining and quarrying thereof, and upon the production of concentrate or equivalent therefrom, and upon the concentrate or equivalent so produced, a tax of (a) in the case of concentrates agglomerated or sintered in Minnesota or to be […]
Section 298.36 — Nature Of Tax.
298.36 NATURE OF TAX. Such tax shall be in addition to the occupation tax imposed upon the business of mining and producing iron ore and in addition to the royalty tax imposed upon royalties received for permission to mine and produce iron ore. Except as herein otherwise provided, it shall be in lieu of all […]
Section 298.37 — Assessment At Local Tax Rate.
298.37 ASSESSMENT AT LOCAL TAX RATE. In any year in which at least 1,000 tons of iron ore concentrate is not produced from any 40-acre tract or governmental lot containing semitaconite, a tax may be assessed upon the semitaconite therein at the local tax rate prevailing in the taxing district and spread against the net […]
Section 298.38 — Payment And Collection.
298.38 PAYMENT AND COLLECTION. The tax provided in section 298.35 shall be collected and paid in the same manner and at the same time as provided by law for the payment of the occupation tax. Reports shall be made and hearings held upon the determination of the tax at the same times and in the […]