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 [Repealed, 1998 c 389 art 10 s 23] Subd. 3.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 […]

Section 298.394 — Nature Of Tax.

298.394 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 298.395 — Payment And Collection.

298.395 PAYMENT AND COLLECTION. The tax provided in section 298.393 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 […]

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 […]