Section 298.2211 — Financing Activities.
298.2211 FINANCING ACTIVITIES. Subdivision 1. Purpose; grant of authority. In order to accomplish the legislative purposes specified in sections 469.142 to 469.165 and chapter 462C, within the taconite assistance area as defined in section 273.1341, the commissioner of Iron Range resources and rehabilitation may exercise the following powers: (1) all powers conferred upon a rural […]
Section 298.2212 — Investment Of Funds.
298.2212 INVESTMENT OF FUNDS. All funds credited to the Iron Range resources and rehabilitation account in the special revenue fund for the purposes of section 298.22 must be invested pursuant to law. The net interest and dividends from the investments are included and become part of the funds available for purposes of section 298.22. History: […]
Section 298.2214 — Iron Range Higher Education.
298.2214 IRON RANGE HIGHER EDUCATION. Subdivision 1. Creation of committee; purpose. A committee is created to advise the commissioner of Iron Range resources and rehabilitation on providing higher education programs in the taconite assistance area defined in section 273.1341. The committee is subject to section 15.059. Subd. 2. Iron Range Higher Education Committee; membership. The […]
Section 298.2215 — County Scholarship Program.
298.2215 COUNTY SCHOLARSHIP PROGRAM. Subdivision 1. Establishment. A county may establish a scholarship fund from any unencumbered revenue received pursuant to section 298.018, 298.28, 298.39, 298.396, or 298.405 or any law imposing a tax upon severed mineral values. Scholarships must be used at a two-year Minnesota State Colleges and Universities institution within the county. The […]
Section 298.222 — Citation.
298.222 CITATION. Sections 298.222 to 298.226 and Laws 1977, chapter 423, article 10, section 22 shall be known as the Taconite Environmental Protection Fund Act of 1977. History: 1977 c 423 art 10 s 19
Section 298.223 — Taconite Area Environmental Protection Fund.
298.223 TACONITE AREA ENVIRONMENTAL PROTECTION FUND. Subdivision 1. Creation; purposes. A fund called the taconite environmental protection fund is created for the purpose of reclaiming, restoring and enhancing those areas of northeast Minnesota located within the taconite assistance area defined in section 273.1341, that are adversely affected by the environmentally damaging operations involved in mining […]
Section 298.16 — Taxes To Be Credited To General Fund.
298.16 TAXES TO BE CREDITED TO GENERAL FUND. All taxes imposed under sections 298.01 and 298.015 must be paid into the state treasury and credited to the general fund. History: (2386) 1921 c 223 s 14; 1969 c 399 s 49; 1991 c 291 art 11 s 17
Section 297I.75 — Consent To Extend Time.
297I.75 CONSENT TO EXTEND TIME. If before the expiration of the time prescribed in sections 297I.65 and 297I.70 for the assessment of tax or surcharge or the filing of a claim for refund, the commissioner and the taxpayer have consented in writing to the assessment or filing of a claim for refund after that time, […]
Section 297I.80 — Interest.
297I.80 INTEREST. Subdivision 1. Payable to commissioner. (a) When interest is required under this section, interest is computed at the rate specified in section 270C.40. (b) If a tax or surcharge is not paid within the time named by law for payment, the unpaid tax or surcharge bears interest from the date the tax or […]
Section 297I.85 — Civil Penalties.
297I.85 CIVIL PENALTIES. Subdivision 1. Late filing penalty. If a taxpayer fails to file a return within the time prescribed, a penalty of five percent of the amount of tax or surcharge not timely paid is added to the tax or surcharge. Subd. 2. Late payment penalty. If a taxpayer fails to pay a tax […]