Section 298.285 — State Aid Amount; Appropriation.
298.285 STATE AID AMOUNT; APPROPRIATION. (a) The commissioner of revenue shall determine a state aid amount equal to a tax of 33 cents per taxable ton of iron ore concentrates for production year 2001 and 22 cents per taxable ton of iron ore concentrates for production years 2002 and thereafter, except as provided in paragraph […]
Section 298.24 — Tax On Taconite And Iron Sulphides.
298.24 TAX ON TACONITE AND IRON SULPHIDES. Subdivision 1. Imposed; calculation. (a) For concentrate produced in 2013, there is imposed upon taconite and iron sulphides, and upon the mining and quarrying thereof, and upon the production of iron ore concentrate therefrom, and upon the concentrate so produced, a tax of $2.56 per gross ton of […]
Section 298.25 — Taxes Additional To Occupation Tax; In Lieu Of Other Taxes.
298.25 TAXES ADDITIONAL TO OCCUPATION TAX; IN LIEU OF OTHER TAXES. The taxes imposed under section 298.24 shall be in addition to the occupation tax imposed upon the business of mining and producing iron ore. Except as herein otherwise provided, such taxes shall be in lieu of all other taxes upon taconite, iron sulphides, direct […]
Section 298.26 — Tax On Unmined Taconite And Iron Sulphides.
298.26 TAX ON UNMINED TACONITE AND IRON SULPHIDES. 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 taconite or iron sulphides, a tax may be assessed upon the taconite or iron sulphides therein at the local tax rate prevailing in […]
Section 298.27 — Collection And Payment Of Tax.
298.27 COLLECTION AND PAYMENT OF TAX. The taxes provided by section 298.24 shall be paid directly to each eligible county and the commissioner of Iron Range resources and rehabilitation. The commissioner of revenue shall notify each producer of the amount to be paid each recipient prior to February 15. Every person subject to taxes imposed […]
Section 298.28 — Division And Distribution Of Proceeds.
298.28 DIVISION AND DISTRIBUTION OF PROCEEDS. Subdivision 1. MS 1984 [Renumbered 298.28 subds 1-12] Subdivision 1. Distribution. The proceeds of the taxes collected under section 298.24, except the tax collected under section 298.24, subdivision 2, shall, upon certification of the commissioner of revenue, be allocated under subdivisions 2 to 12. Subd. 1a. [Repealed, 1977 c […]
Section 298.282 — Distribution Of Taconite Municipal Aid Account; Taconite Municipal Aid; Payment.
298.282 DISTRIBUTION OF TACONITE MUNICIPAL AID ACCOUNT; TACONITE MUNICIPAL AID; PAYMENT. Subdivision 1. Distribution of taconite municipal aid account. (a) The amount deposited with the county as provided in section 298.28, subdivision 3, must be distributed as provided by this section among: (1) the municipalities located within a taconite assistance area under section 273.1341 that […]
Section 298.283 — Change Of Status Of Municipality; Date For Determining Status.
298.283 CHANGE OF STATUS OF MUNICIPALITY; DATE FOR DETERMINING STATUS. If any qualifying municipality as defined in section 298.282, is consolidated with another municipality or part thereof, the secretary of state shall certify that fact to the commissioner of revenue, who shall determine the amounts payable to the consolidated municipality according to the combined population […]