Chapter 298 Minerals Taxes
- Section 298.001 Definitions
- Section 298.01 Mining or Producing Ores
- Section 298.011 Repealed, Ex1971 c 31 art 4 s 5
- Section 298.012 Repealed, 1998 c 389 art 10 s 23
- Section 298.015 Net Proceeds Tax on Mining
- Section 298.016 Gross Proceeds
- Section 298.017 Deductions
- Section 298.018 Distribution of Proceeds
- Section 298.02 Repealed, 1987 c 268 art 9 s 43
- Section 298.025 Repealed, Ex1971 c 31 art 4 s 5
- Section 298.026 Repealed, 1987 c 268 art 9 s 43
- Section 298.027 Repealed, 1987 c 268 art 9 s 43
- Section 298.028 Repealed, 1987 c 268 art 9 s 43
- Section 298.03 Repealed, 1987 c 268 art 9 s 43
- Section 298.031 Repealed, 1987 c 268 art 9 s 43
- Section 298.04 Repealed, 1987 c 268 art 9 s 43
- Section 298.045 Repealed, 1984 c 522 s 20
- Section 298.046 Repealed, 1984 c 522 s 20
- Section 298.047 Repealed, 1984 c 522 s 20
- Section 298.048 Repealed, 1984 c 522 s 20
- Section 298.05 Repealed, 1991 c 291 art 11 s 20
- Section 298.06 Repealed, 1991 c 291 art 11 s 20
- Section 298.07 Repealed, 1991 c 291 art 11 s 20
- Section 298.08 Repealed, 1991 c 291 art 11 s 20
- Section 298.09 Repealed, 1991 c 291 art 11 s 20
- Section 298.10 Repealed, 1991 c 291 art 11 s 20
- Section 298.11 Repealed, 1991 c 291 art 11 s 20
- Section 298.12 Repealed, 1991 c 291 art 11 s 20
- Section 298.13 Repealed, 1991 c 291 art 11 s 20
- Section 298.14 Repealed, 1991 c 291 art 11 s 20
- Section 298.15 Repealed, 1991 c 291 art 11 s 20
- Section 298.16 Taxes to Be Credited to General Fund
- Section 298.17 Occupation Taxes to Be Apportioned
- Section 298.18 Taxes to Go to General Fund If Section 298.17 Invalid
- Section 298.19 Repealed, 1991 c 291 art 11 s 20
- Section 298.20 Repealed, 1991 c 291 art 11 s 20
- Section 298.21 Repealed, 1998 c 389 art 10 s 23
- Section 298.215 Repealed, 2005 c 156 art 2 s 34
- Section 298.216 Repealed, 2005 c 156 art 2 s 34
- Section 298.22 Iron Range Resources and Rehabilitation
- Section 298.221 Receipts from Contracts; Appropriation
- Section 298.2211 Financing Activities
- Section 298.2212 Investment of Funds
- Section 298.2213 Northeast Minnesota Economic Development Fund
- Section 298.2214 Iron Range Higher Education
- Section 298.222 Citation
- Section 298.223 Taconite Area Environmental Protection Fund
- Section 298.224 Investment of Funds; Income
- Section 298.225 Appropriation
- Section 298.226 Repealed, 1996 c 310 s 1
- Section 298.227 Taconite Economic Development Fund
- Section 298.23 Repealed, 1998 c 389 art 10 s 23
- Section 298.24 Tax on Taconite and Iron Sulphides
- Section 298.241 Repealed, 1977 c 423 art 10 s 31
- Section 298.242 Repealed, 1975 c 437 art 11 s 7
- Section 298.243 Repealed, 1977 c 423 art 10 s 31
- Section 298.244 Repealed, 1996 c 310 s 1
- Section 298.25 Taxes Additional to Occupation Tax; in Lieu of Other Taxes
- Section 298.26 Tax on Unmined Taconite and Iron Sulphides
- Section 298.27 Collection and Payment of Tax
- Section 298.28 Division and Distribution of Proceeds
- Section 298.281 Repealed, 1977 c 423 art 10 s 30
- Section 298.282 Distribution of Taconite Municipal Aid Account; Taconite Municipal Aid; Payment
- Section 298.283 Change of Status of Municipality; Date for Determining Status
- Section 298.285 State Aid Amount; Appropriation
- Section 298.29 Renumbered 117.46
- Section 298.291 Citation
- Section 298.292 Policy
- Section 298.293 Expending Funds
- Section 298.294 Investment of Fund
- Section 298.295 Repealed, 1983 c 46 s 8
- Section 298.296 Operation of Fund
- Section 298.2961 Producer Grants
- Section 298.297 Advisory Committees
- Section 298.298 Long-Range Plan
- Section 298.30 Renumbered 117.47
- Section 298.31 Private
- Section 298.32 Repealed, 1975 c 437 art 11 s 7
- Section 298.34 Semitaconite, Taxation, Definitions
- Section 298.35 Imposition of Tax; Amount
- Section 298.36 Nature of Tax
- Section 298.37 Assessment at Local Tax Rate
- Section 298.38 Payment and Collection
- Section 298.39 Distribution of Proceeds
- Section 298.391 Agglomerating Facilities Definitions
- Section 298.392 Qualification of Agglomerating Facilities; Procedure and Order
- Section 298.393 Imposition of Tax; Amount
- Section 298.394 Nature of Tax
- Section 298.395 Payment and Collection
- Section 298.396 Distribution of Proceeds
- Section 298.40 Repealed, 1987 c 268 art 9 s 43
- Section 298.401 Repealed, 1988 c 719 art 2 s 56
- Section 298.402 Net Operating Losses
- Section 298.405 Iron Ore Bearing Material Other Than Taconite and Semitaconite; Taxation
- Section 298.41 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.42 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.43 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.44 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.45 Repealed, Ex1971 c 31 art 12 s 1
- Section 298.46 Exploratory Drilling for Iron Ore
- Section 298.47 Notification of Commissioner of Revenue of Unmined Iron Ore
- Section 298.48 Mineral Rights; Exploration Data; Filing Requirements; Penalties
- Section 298.51 Repealed, 1987 c 268 art 9 s 43
- Section 298.52 Repealed, 1987 c 268 art 9 s 43
- Section 298.53 Repealed, 1987 c 268 art 9 s 43
- Section 298.54 Repealed, 1987 c 268 art 9 s 43
- Section 298.55 Repealed, 1987 c 268 art 9 s 43
- Section 298.61 Repealed, 1987 c 268 art 9 s 43
- Section 298.62 Repealed, 1987 c 268 art 9 s 43
- Section 298.63 Repealed, 1987 c 268 art 9 s 43
- Section 298.64 Repealed, 1987 c 268 art 9 s 43
- Section 298.65 Repealed, 1987 c 268 art 9 s 43
- Section 298.66 Repealed, 1987 c 268 art 9 s 43
- Section 298.67 Repealed, 1987 c 268 art 9 s 43
- Section 298.75 Aggregate Material Removal; Production Tax
- Section 298.76 Repealed, 1982 c 523 art 13 s 3