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 298.48 — 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 298.39 — Distribution Of Proceeds.
298.39 DISTRIBUTION OF PROCEEDS. The proceeds of the tax collected under section 298.35 shall be distributed by the commissioner of management and budget, upon certificate of the commissioner of revenue to the general fund of the state and to the various taxing districts in which the lands from which the semitaconite was mined or quarried […]
Section 298.391 — Agglomerating Facilities Definitions.
298.391 AGGLOMERATING FACILITIES DEFINITIONS. Subdivision 1. Definitions. When used in sections 298.391 to 298.396, the following terms have the meaning assigned to them in this section, unless the context otherwise requires. Subd. 2. [Repealed, 1998 c 389 art 10 s 23] Subd. 3. Agglomerating facility. “Agglomerating facility” means a plant or plants, other than taconite […]
Section 298.392 — Qualification Of Agglomerating Facilities; Procedure And Order.
298.392 QUALIFICATION OF AGGLOMERATING FACILITIES; PROCEDURE AND ORDER. An agglomerating facility shall be or become subject to taxation under sections 298.391 to 298.396 after it shall have been approved as such by order of the commissioner. Request for such approval shall be in writing and shall contain a description of the facility, together with such […]
Section 298.393 — Imposition Of Tax; Amount.
298.393 IMPOSITION OF TAX; AMOUNT. There is hereby imposed upon agglomerating facilities and upon the production of agglomerates and other merchantable iron ore products therein and upon the agglomerates and other products so produced, a tax equal to five cents per gross ton of agglomerates and other merchantable iron ore products which shall have been […]