Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes

Section 296A.06 — Revocation Of License, Permit, Or Certificate; Suspension Of License. - Subdivision 1. Revocation of license, permit, or certificate. If any...

Section 296A.061 — Cancellation Or Nonrenewal Of Licenses. - The commissioner may cancel a license or not renew a...

Section 296A.07 — Gasoline Tax. - Subdivision 1. Tax imposed. There is imposed an excise tax...

Section 296A.08 — Special Fuel Tax. - Subdivision 1. Tax imposed. (a) There is imposed an excise...

Section 296A.083 — Debt Service Surcharge. - Subdivision 1. Definitions. For purposes of this section, the following...

Section 296A.09 — Aviation Tax. - Subdivision 1. Gasoline tax imposed. Subject to any refunds or...

Section 296A.10 — Liability For Unpaid Tax. - Subdivision 1. Unreported fuel. It is the duty of every...

Section 296A.11 — Seller May Collect Tax. - A person who directly or indirectly pays a gasoline or...

Section 296A.12 — Gasoline And Special Fuel Tax In Lieu Of Other Taxes. - Gasoline and special fuel excise taxes shall be in lieu...

Section 296A.13 — Personal Liability For Tax. - Liability for payment of taxes under this chapter includes a...

Section 296A.14 — Tax As Personal Debt Of Fiduciary. - The tax imposed by this chapter, and interest and penalties,...

Section 296A.15 — Payment Of Tax. - Subdivision 1. Monthly gasoline report; shrinkage allowance. (a) Except as...

Section 296A.16 — Refund Or Credit. - Subdivision 1. Credit or refund of gasoline or special fuel...

Section 296A.17 — Aviation Refund. - Subdivision 1. Aviation refund requirements. Any person claiming to be...

Section 296A.18 — Apportionment Of Tax; Deposit Of Proceeds. - Subdivision 1. Intent; gasoline use. All gasoline received in this...

Section 296A.19 — Required Records. - Subdivision 1. Retention. All distributors, dealers, special fuel dealers, bulk...

Section 296A.21 — Statute Of Limitations. - Subdivision 1. General rules. (a) The commissioner shall make determinations,...

Section 296A.22 — Nonpayment Of Tax; Civil Penalties. - Subdivision 1. Penalty for failure to pay tax, general rule....

Section 296A.23 — Criminal Penalties. - Subdivision 1. Providing false information. A person who knowingly provides...

Section 296A.24 — Contraband. - Subdivision 1. Seizure. The commissioner or authorized agents may seize...

Section 296A.26 — Judicial Review; Appeal To Tax Court. - In lieu of an administrative appeal under section 270C.35, any...

Chapter 297A — General Sales And Use Taxes

Section 297A.61 — Definitions. - Subdivision 1. Applicability. The following words, terms, and phrases when...

Section 297A.62 — Sales Tax Imposed; Rates. - Subdivision 1. Generally. Except as otherwise provided in subdivision 3...

Section 297A.63 — Use Taxes Imposed; Rates. - Subdivision 1. Use of tangible personal property or taxable services....

Section 297A.64 — Rental Motor Vehicle Tax Imposed; Rate. - Subdivision 1. Tax imposed. A tax is imposed on the...

Section 297A.65 — Lottery Tickets; In Lieu Tax. - Sales of State Lottery tickets are exempt from the tax...

Section 297A.66 — Jurisdiction To Require Collection And Remittance Of Tax. - Subdivision 1. Definitions. (a) To the extent allowed by the...

Section 297A.665 — Presumption Of Tax; Burden Of Proof. - (a) For the purpose of the proper administration of this...

Section 297A.668 — Sourcing Of Sale; Situs In This State. - Subdivision 1. Applicability. The provisions of this section apply regardless...

Section 297A.669 — Telecommunication And Related Services Sourcing. - Subdivision 1. Call-by-call basis sourcing. Except for the defined telecommunication...

Section 297A.67 — General Exemptions. - Subdivision 1. Scope. The gross receipts from the sale and...

Section 297A.68 — Business Exemptions. - Subdivision 1. Scope. The gross receipts from the sale of,...

Section 297A.69 — Agricultural Exemptions. - Subdivision 1. Scope. The gross receipts from the sale of,...

Section 297A.70 — Exemptions For Governments And Nonprofit Groups. - Subdivision 1. Scope. (a) To the extent provided in this...

Section 297A.71 — Construction Exemptions. - Subdivision 1. Scope. The gross receipts from the sale of,...

Section 297A.72 — Exemption Certificates. - Subdivision 1. [Repealed, 2003 c 127 art 6 s 18]...

Section 297A.73 — Improper Use Of Item Obtained With Exemption Certificate. - If a purchaser who gives an exemption certificate makes any...

Section 297A.74 — Commingling Exemption Certificate Items. - If a purchaser gives an exemption certificate for the purchase...

Section 297A.75 — Refund; Appropriation. - Subdivision 1. Tax collected. The tax on the gross receipts...

Section 297A.76 — Computation Of Sales And Use Taxes. - Subdivision 1. Rounding up or down. In computing the sales...

Section 297A.77 — Collection Of Sales And Use Taxes. - Subdivision 1. Collection of tax at time of sale. The...

Section 297A.78 — Liability For Use Tax; Receipt As Evidence. - Liability for the payment of the use tax is not...

Section 297A.79 — Reporting Of Gross Receipts. - At the option of the taxpayer, gross receipts from sales...

Section 297A.80 — Taxes In Other States; Offset Against Use Tax. - If an article of tangible personal property or an item...

Section 297A.81 — Uncollectible Debts; Offset Against Other Taxes. - Subdivision 1. General. The taxpayer may offset against the taxes...

Section 297A.815 — Motor Vehicle Leases. - Subdivision 1. Motor vehicle lease price; payment. (a) In the...

Section 297A.8155 — Liquor Reporting Requirements; Penalty. - A person who sells liquor, as defined in section 295.75,...

Section 297A.82 — Aircraft; Flight Equipment; Payment Of Taxes; Exemptions. - Subdivision 1. Requirements for registration. An aircraft must not be...

Section 297A.825 — Snowmobiles; All-terrain Vehicles; Watercraft; Payment Of Taxes; Refunds. - Subdivision 1. Agreement with commissioners of natural resources and public...

Section 297A.83 — Application For Permit. - Subdivision 1. Persons applying. (a) A retailer required to collect...

Section 297A.84 — Permits Issued And Not Issued; Cancellation. - Subdivision 1. Definitions. (a) The following definitions apply for the...

Section 297A.85 — Cancellation Of Permits. - The commissioner may cancel a permit if one of the...

Section 297A.87 — Flea Markets, Shows, And Other Selling Events. - Subdivision 1. Events affected. (a) This section applies to a...

Section 297A.89 — Direct Payment By Purchasers Permitted. - Subdivision 1. Commissioner may permit. The commissioner may permit purchasers...

Section 297A.90 — Interstate Motor Carriers As Retailers. - Subdivision 1. Registration; records. (a) A person who is engaged...

Section 297A.91 — Seizure; Court Review. - Subdivision 1. Seizure of property used in illegal transport. (a)...

Section 297A.92 — Security. - Subdivision 1. Amount of security. To ensure compliance with the...

Section 297A.94 — Deposit Of Revenues. - (a) Except as provided in this section, the commissioner shall...

Section 297A.95 — Coordination Of State And Local Sales Tax Rates. - In preparing and distributing a sales tax schedule for use...

Section 297A.96 — Local Admissions And Amusement Taxes; Exemption For Nonprofit Organizations. - Amounts charged for admission to an event described in section...

Section 297A.98 — Local Governments Exempt From Local Sales Taxes. - Notwithstanding any other law, ordinance, or charter provision, a political...

Section 297A.99 — Local Sales Taxes. - Subdivision 1. Authorization; scope. (a) A political subdivision of this...

Section 297A.9905 — Use Of Local Tax Revenues By Cities Of The First Class. - (a) Notwithstanding section 297A.99, or other general or special law...

Section 297A.991 — Reporting Of Sales Tax On Minnesota Governments. - Subdivision 1. Commissioner of revenue to report. For each fiscal...

Section 297A.992 — Metropolitan Transportation Area Sales Tax. - Subdivision 1. Definitions. For purposes of this section, the following...

Section 297A.993 — County Transportation Sales And Use Tax. - Subdivision 1. Authorization; rates. Notwithstanding section 297A.99, subdivisions 1, 2,...

Section 297A.994 — City Of Minneapolis Sales Tax; Allocation Of Revenues. - Subdivision 1. Scope. Notwithstanding the provisions of section 297A.99, subdivision...

Section 297A.995 — Uniform Sales And Use Tax Administration Act. - Subdivision 1. Title. This section may be cited as the...

Chapter 297B — Sales Tax On Motor Vehicles

Section 297B.01 — Definitions. - Subdivision 1. Scope. The following words, terms and phrases when...

Section 297B.02 — Tax Imposed. - Subdivision 1. Rate. There is imposed an excise tax of...

Section 297B.025 — Older Passenger Automobile. - Subdivision 1. Noncollector vehicle. Purchase or use of a passenger...

Section 297B.03 — Exemptions. - There is specifically exempted from the provisions of this chapter...

Section 297B.031 — Tax Refund. - If a manufacturer of motor vehicles is required by a...

Section 297B.035 — Vehicle Purchased By Dealer Or Lessor. - Subdivision 1. Ordinary course of business. Except as provided in...

Section 297B.0351 — Manufacturer Testing Vehicle. - Except as provided in section 168.25, a vehicle purchased by...

Section 297B.04 — Purchaser's Certificate Furnished To Registrar. - All persons who apply for registration of any motor vehicle...

Section 297B.05 — Presentation Of Purchaser's Certificate To Registrar. - No registration plates or certificate shall be issued by the...

Section 297B.06 — No Registration Unless Tax Paid. - No registration plates or certificate shall be issued by the...

Section 297B.07 — Presumptions. - Subdivision 1. Presumption; sale and registration. For the purpose of...

Section 297B.08 — Tax Paid In Other State; Credit, Reciprocity. - If any motor vehicle has been or is subject to...

Section 297B.09 — Allocation Of Revenue. - Subdivision 1. Deposit of revenues. (a) Money collected and received...

Section 297B.10 — Penalties. - (a) Any person, including persons other than the purchaser, who...

Section 297B.11 — Registrar As Agent Of Commissioner Of Revenue; Powers. - The state commissioner of revenue is charged with the administration...

Section 297B.12 — Private Nature Of Information. - It shall be unlawful for the motor vehicle registrar, deputy...

Section 297B.13 — Exemption From Excise Tax Of Chapter 297a. - As defined in Laws 1971, chapter 853, the sale or...

Chapter 297D — Marijuana And Controlled Substance Taxation

Section 297D.01 — Definitions. - Subdivision 1. Marijuana. "Marijuana" means any marijuana, whether real or...

Section 297D.02 — Administration. - The commissioner of revenue shall administer this chapter. The commissioner...

Section 297D.03 — Rules. - The commissioner may adopt rules necessary to enforce this chapter....

Section 297D.04 — Tax Payment Required For Possession. - No tax obligor may possess any marijuana or controlled substance...

Section 297D.05 — No Immunity. - Nothing in this chapter may in any manner provide immunity...

Section 297D.06 — Pharmaceuticals. - Nothing in this chapter requires persons registered under chapter 151...

Section 297D.07 — Measurement. - For the purpose of calculating the tax under section 297D.08,...

Section 297D.08 — Tax Rate. - A tax is imposed on marijuana and controlled substances as...

Section 297D.085 — Credit For Previously Paid Taxes. - If another state or local unit of government has previously...

Section 297D.09 — Penalties; Criminal Provisions. - Subdivision 1. Penalties. Any tax obligor violating this chapter is...

Section 297D.10 — Stamp Price. - Official stamps, labels, or other indicia to be affixed to...

Section 297D.11 — Payment Due. - Subdivision 1. Stamps affixed. When a tax obligor purchases, acquires,...

Section 297D.12 — All Assessments Are Jeopardy. - Subdivision 1. Assessment procedure. An assessment for a tax obligor...

Section 297D.13 — Confidential Nature Of Information. - Subdivision 1. Disclosure prohibited. Notwithstanding any law to the contrary,...

Chapter 297E — Gambling Taxes

Section 297E.01 — Definitions. - Subdivision 1. Scope. Unless otherwise defined in this chapter, or...

Section 297E.02 — Tax Imposed. - Subdivision 1. Imposition. A tax is imposed on all lawful...

Section 297E.021 — Special Allocation Of Revenues. - Subdivision 1. Application; revenues not pledged. The provisions of this...

Section 297E.03 — Sports Bookmaking Tax. - Subdivision 1. Imposition of tax. An excise tax of six...

Section 297E.031 — Gambling Tax Permit. - Subdivision 1. Application and issuance. A distributor who sells gambling...

Section 297E.04 — Manufacturer's Reports And Records. - Subdivision 1. Reports of sales. A manufacturer who sells gambling...

Section 297E.05 — Distributor Reports And Records. - Subdivision 1. Business records. A distributor shall keep at each...

Section 297E.06 — Organization Reports And Records. - Subdivision 1. Reports. An organization must file with the commissioner,...

Section 297E.07 — Inspection Rights. - At any reasonable time, without notice and without a search...

Section 297E.10 — Extensions For Filing Returns And Paying Taxes. - If, in the commissioner's judgment, good cause exists, the commissioner...

Section 297E.11 — Limitations On Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 297E.12 — Civil Penalties. - Subdivision 1. Penalty for failure to pay tax. If a...

Section 297E.13 — Tax-related Criminal Penalties. - Subdivision 1. Penalty for failure to file or pay. (a)...

Section 297E.14 — Interest. - Subdivision 1. Interest rate. If an interest assessment is required...

Section 297E.16 — Contraband. - Subdivision 1. Seizure. Contraband may be seized by the commissioner...

Section 297E.17 — Distributor's Bond. - On finding it necessary to ensure compliance with this chapter,...

Chapter 297F — Cigarettes And Tobacco Taxes

Section 297F.01 — Definitions. - Subdivision 1. Applicability. Unless the language or context clearly indicates...

Section 297F.02 — Administration. - Subdivision 1. Duties of commissioner. The commissioner shall enforce the...

Section 297F.03 — Licenses; Cigarette And Tobacco Products Distributor And Subjobber. - Subdivision 1. Selling without license illegal. No person shall engage...

Section 297F.031 — Registration Requirement. - Prior to making delivery sales, an out-of-state retailer must file...

Section 297F.04 — License Suspension, Cancellation, Nonrenewal, Or Revocation. - Subdivision 1. Powers of commissioner. The commissioner may revoke or...

Section 297F.05 — Rates Of Tax; Personal Debt. - Subdivision 1. Rates; cigarettes. A tax is imposed upon the...

Section 297F.06 — Exemptions From Tax. - Subdivision 1. Federal laws. The tax imposed by this chapter...

Section 297F.07 — Sales To Indian Tribes. - Subdivision 1. Wholesalers. A wholesaler may set aside the part...

Section 297F.08 — Cigarette Stamps. - Subdivision 1. Stamp put on by distributor. Except as otherwise...

Section 297F.09 — Returns; Payment Of Tax. - Subdivision 1. Monthly return; cigarette distributor. On or before the...

Section 297F.10 — Deposit Of Proceeds. - Subdivision 1. Tax and use tax on cigarettes. Revenue received...

Section 297F.11 — Informational Reports; Cigarettes. - Subdivision 1. General rule. The following persons shall file with...

Section 297F.12 — Informational Reports; Tobacco Products. - Subdivision 1. General rule. The transportation of tobacco products into...

Section 297F.13 — Required Records. - Subdivision 1. Cigarette distributor. (a) A distributor shall keep at...

Section 297F.14 — Refunds. - Subdivision 1. General right to refund. If cigarettes or tobacco...

Section 297F.15 — Physical Inventory; Offset. - Subdivision 1. [Repealed, 2005 c 151 art 1 s 117]...

Section 297F.17 — Limitations On Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 297F.18 — Interest. - Subdivision 1. Interest rate. When interest is required under this...

Section 297F.185 — Revocation Of Sales And Use Tax Permits. - (a) If a retailer purchases for resale from an unlicensed...

Section 297F.19 — Civil Penalties. - Subdivision 1. Civil action; general rule. The commissioner may recover...

Section 297F.20 — Criminal Penalties. - Subdivision 1. Penalties for failure to file or pay. (a)...

Section 297F.21 — Contraband. - Subdivision 1. Contraband defined. The following are declared to be...

Section 297F.23 — Judicial Review. - In lieu of an administrative appeal under section 270C.35, a...

Section 297F.24 — Fee In Lieu Of Settlement. - Subdivision 1. Fee imposed. (a) A fee is imposed upon...

Section 297F.25 — Cigarette Sales Tax. - Subdivision 1. Imposition. (a) A tax is imposed on distributors...

Chapter 297G — Liquor Taxation

Section 297G.01 — Definitions. - Subdivision 1. Terms. For purposes of this chapter, the following...

Section 297G.02 — Administration. - Subdivision 1. Enforcement responsibility. The commissioners of public safety and...

Section 297G.03 — Distilled Spirits And Wine; Rate Of Tax. - Subdivision 1. General rate; distilled spirits and wine. The following...

Section 297G.031 — Farm Winery. - Farm wineries licensed under section 340A.315 shall be treated as...

Section 297G.032 — Microdistilleries. - A microdistillery, licensed under section 340A.301, is a wholesaler for...

Section 297G.04 — Fermented Malt Beverages; Rate Of Tax. - Subdivision 1. Tax imposed. The following excise tax is imposed...

Section 297G.05 — Use Tax; Rate Of Tax. - Subdivision 1. Wine and distilled spirits. A tax is imposed...

Section 297G.06 — Tax As Personal Debt. - The tax imposed by this chapter, and interest and penalties...

Section 297G.07 — Exemptions From Tax. - Subdivision 1. Exemptions. The following are not subject to the...

Section 297G.08 — Sales To Indian Tribes. - Subdivision 1. Wholesalers. A wholesaler may set aside the part...

Section 297G.09 — Returns; Payment Of Tax. - Subdivision 1. Monthly returns; manufacturers, wholesalers, brewers, or importers. On...

Section 297G.10 — Deposit Of Proceeds. - All tax revenues and other receipts payable to the state...

Section 297G.11 — Informational Reports. - The following persons shall file with the commissioner a monthly...

Section 297G.12 — Refunds. - Subdivision 1. Overpayment of tax. An overpayment of the tax...

Section 297G.13 — Inspection Rights. - The commissioner of public safety or the commissioner of revenue,...

Section 297G.14 — Physical Inventory. - Subdivision 1. [Repealed, 2005 c 151 art 1 s 117]...

Section 297G.16 — Statutes Of Limitations. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 297G.17 — Interest. - Subdivision 1. Interest rate. When interest is required under this...

Section 297G.18 — Civil Penalties. - Subdivision 1. General rule. The commissioner may recover the amount...

Section 297G.19 — Criminal Penalties. - Subdivision 1. Penalties for failure to file or pay. (a)...

Section 297G.20 — Contraband. - Subdivision 1. Contraband defined. The following are declared to be...

Section 297G.22 — Judicial Review. - In lieu of an administrative appeal under this chapter, a...

Chapter 297H — Solid Waste Management Taxes

Section 297H.01 — Solid Waste Management Tax Definitions. - Subdivision 1. Scope. When used in this chapter, the following...

Section 297H.02 — Residential Generators. - Subdivision 1. Imposition. (a) A tax is imposed upon the...

Section 297H.03 — Mixed Municipal Solid Waste Commercial Generators. - Subdivision 1. Imposition. (a) A tax is imposed upon the...

Section 297H.04 — Nonmixed Municipal Solid Waste. - Subdivision 1. Imposition. A tax is imposed upon the volume...

Section 297H.05 — Self-haulers. - (a) A self-hauler of mixed municipal solid waste shall pay...

Section 297H.06 — Exemptions. - Subdivision 1. Certain surcharges or fees. The amount of a...

Section 297H.07 — Billing. - The amount of the tax imposed under this chapter shall...

Section 297H.08 — Payment; Reporting. - (a) The waste management service provider, or a political subdivision...

Section 297H.09 — Bad Debts. - The remitter of the solid waste management tax may offset...

Section 297H.10 — Administration; Enforcement; Penalty. - Subdivision 1. Administration and enforcement. The audit, assessment, appeal, collection,...

Section 297H.11 — Requirements And Potential Liability Of Waste Management Service Providers. - Subdivision 1. Requirements. Waste management service providers are required to:...

Section 297H.115 — Use Tax. - Subdivision 1. Imposition; liability of generators and self-haulers. (a) A...

Section 297H.12 — Information Regarding The Solid Waste Management Tax. - The commissioner of the Pollution Control Agency, after consulting with...

Section 297H.13 — Deposit Of Revenues; Use Of Proceeds; Report On Receipts. - Subdivision 1. Deposit of revenues. The revenues derived from the...

Chapter 297I — Insurance Taxes

Section 297I.01 — Definitions. - Subdivision 1. Terms. Unless the language or context clearly indicates...

Section 297I.05 — Tax Imposed. - Subdivision 1. Domestic and foreign companies. Except as otherwise provided...

Section 297I.06 — Surcharges On Fire Safety Premiums. - Subdivision 1. Insurance policies surcharge. (a) Except as otherwise provided...

Section 297I.10 — Surcharge On Premiums To Restore Deficiency In Special Fund. - Subdivision 1. Cities of the first class. (a) The commissioner...

Section 297I.11 — Automobile Theft Prevention Surcharge. - Subdivision 1. Surcharge. Each insurer engaged in the writing of...

Section 297I.15 — Exemptions From Tax. - Subdivision 1. Government payments. Premiums under the Minnesota comprehensive health...

Section 297I.20 — Offsets Against Premium Taxes. - Subdivision 1. Guaranty association assessment offsets. (a) An insurance company...

Section 297I.25 — Information Returns. - Subdivision 1. Licensed brokers or agents of risk retention groups....

Section 297I.26 — Fire And Police Premium Reports. - Subdivision 1. Filing reports. (a) Each company must file with...

Section 297I.30 — Due Dates For Filing Returns. - Subdivision 1. General rule. On or before March 1, every...

Section 297I.35 — Payment Of Tax. - Subdivision 1. General rule. All taxes and surcharges imposed under...

Section 297I.40 — Estimated Tax. - Subdivision 1. Requirement to pay. On or before March 15,...

Section 297I.60 — Claims For Refund. - Subdivision 1. General right to refund. (a) Subject to the...

Section 297I.65 — Limitations Of Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided, the amount...

Section 297I.70 — Limitation On Claims For Refund. - Except as provided in section 297I.75, a claim for refund...

Section 297I.75 — Consent To Extend Time. - If before the expiration of the time prescribed in sections...

Section 297I.80 — Interest. - Subdivision 1. Payable to commissioner. (a) When interest is required...

Section 297I.85 — Civil Penalties. - Subdivision 1. Late filing penalty. If a taxpayer fails to...

Section 297I.90 — Criminal Penalties. - Subdivision 1. Penalties for knowing failure to file or pay;...

Chapter 298 — Minerals Taxes

Section 298.001 — Definitions. - Subdivision 1. Generally. As used in this chapter, the terms...

Section 298.01 — Mining Or Producing Ores. - Subdivision 1. [Repealed, 1987 c 268 art 9 s 43]...

Section 298.015 — Net Proceeds Tax On Mining. - Subdivision 1. Tax imposed. A person engaged in the business...

Section 298.016 — Gross Proceeds. - Subdivision 1. Computation; arm's-length transactions. When a metal or mineral...

Section 298.018 — Distribution Of Proceeds. - Subdivision 1. Within taconite assistance area. The proceeds of the...

Section 298.16 — Taxes To Be Credited To General Fund. - All taxes imposed under sections 298.01 and 298.015 must be...

Section 298.17 — Occupation Taxes To Be Apportioned. - (a) All occupation taxes paid by persons, copartnerships, companies, joint...

Section 298.18 — Taxes To Go To General Fund If Section 298.17 Invalid. - If for any reason section 298.17 shall be held to...

Section 298.22 — Iron Range Resources And Rehabilitation. - Subdivision 1. Department of Iron Range Resources and Rehabilitation. (a)...

Section 298.221 — Receipts From Contracts; Appropriation. - (a) Except as provided in paragraph (c), all money paid...

Section 298.2211 — Financing Activities. - Subdivision 1. Purpose; grant of authority. In order to accomplish...

Section 298.2212 — Investment Of Funds. - All funds credited to the Iron Range resources and rehabilitation...

Section 298.2214 — Iron Range Higher Education. - Subdivision 1. Creation of committee; purpose. A committee is created...

Section 298.2215 — County Scholarship Program. - Subdivision 1. Establishment. A county may establish a scholarship fund...

Section 298.222 — Citation. - Sections 298.222 to 298.226 and Laws 1977, chapter 423, article...

Section 298.223 — Taconite Area Environmental Protection Fund. - Subdivision 1. Creation; purposes. A fund called the taconite environmental...

Section 298.224 — Investment Of Funds; Income. - The fund established by section 298.223 shall be invested pursuant...

Section 298.225 — Appropriation. - Subdivision 1. Guaranteed distribution. (a) Except as provided under paragraph...

Section 298.227 — Taconite Economic Development Fund. - An amount equal to that distributed pursuant to each taconite...

Section 298.24 — Tax On Taconite And Iron Sulphides. - Subdivision 1. Imposed; calculation. (a) For concentrate produced in 2013,...

Section 298.25 — Taxes Additional To Occupation Tax; In Lieu Of Other Taxes. - The taxes imposed under section 298.24 shall be in addition...

Section 298.26 — Tax On Unmined Taconite And Iron Sulphides. - In any year in which at least 1,000 tons of...

Section 298.27 — Collection And Payment Of Tax. - The taxes provided by section 298.24 shall be paid directly...

Section 298.28 — Division And Distribution Of Proceeds. - Subdivision 1. MS 1984 [Renumbered 298.28 subds 1-12] Subdivision 1....

Section 298.282 — Distribution Of Taconite Municipal Aid Account; Taconite Municipal Aid; Payment. - Subdivision 1. Distribution of taconite municipal aid account. (a) The...

Section 298.283 — Change Of Status Of Municipality; Date For Determining Status. - If any qualifying municipality as defined in section 298.282, is...

Section 298.285 — State Aid Amount; Appropriation. - (a) The commissioner of revenue shall determine a state aid...

Section 298.291 — Citation. - Sections 298.291 to 298.294 shall be known as the "Douglas...

Section 298.292 — Policy. - Subdivision 1. Purposes. The legislature is cognizant of the severe...

Section 298.293 — Expending Funds. - The funds provided by section 298.28, subdivision 11, relating to...

Section 298.294 — Investment Of Fund. - The trust fund established by section 298.292 shall be invested...

Section 298.296 — Operation Of Fund. - Subdivision 1. Project approval. Projects shall be consistent with the...

Section 298.2961 — Producer Grants. - Subdivision 1. Appropriation. (a) $10,000,000 is appropriated from the Douglas...

Section 298.297 — Advisory Committees. - Before submission of a project to the advisory board, the...

Section 298.31 — [Private, 1945 c 283 s 1] - 298.31 [Private, 1945 c 283 s 1]

Section 298.34 — Semitaconite, Taxation, Definitions. - Subdivision 1. [Repealed, 1998 c 389 art 10 s 23]...

Section 298.35 — Imposition Of Tax; Amount. - There is hereby imposed upon semitaconite and semitaconite deposits, and...

Section 298.36 — Nature Of Tax. - Such tax shall be in addition to the occupation tax...

Section 298.37 — Assessment At Local Tax Rate. - In any year in which at least 1,000 tons of...

Section 298.38 — Payment And Collection. - The tax provided in section 298.35 shall be collected and...

Section 298.39 — Distribution Of Proceeds. - The proceeds of the tax collected under section 298.35 shall...

Section 298.391 — Agglomerating Facilities Definitions. - Subdivision 1. Definitions. When used in sections 298.391 to 298.396,...

Section 298.392 — Qualification Of Agglomerating Facilities; Procedure And Order. - An agglomerating facility shall be or become subject to taxation...

Section 298.393 — Imposition Of Tax; Amount. - There is hereby imposed upon agglomerating facilities and upon the...

Section 298.394 — Nature Of Tax. - Such tax shall be in addition to the occupation tax...

Section 298.395 — Payment And Collection. - The tax provided in section 298.393 shall be collected and...

Section 298.396 — Distribution Of Proceeds. - The proceeds of the tax collected under section 298.393 shall...

Section 298.405 — Iron Ore Bearing Material Other Than Taconite And Semitaconite; Taxation. - Subdivision 1. Definition. Iron-bearing material, other than taconite and semitaconite,...

Section 298.46 — Exploratory Drilling For Iron Ore. - Subdivision 1. Public policy. It is hereby declared to be...

Section 298.47 — Notification Of Commissioner Of Revenue Of Unmined Iron Ore. - On ascertaining that there are in existence reserves of unmined...

Section 298.48 — Mineral Rights; Exploration Data; Filing Requirements; Penalties. - Subdivision 1. Annual filing. By April 1 each year, every...

Section 298.75 — Aggregate Material Removal; Production Tax. - Subdivision 1. Definitions. Except as may otherwise be provided, the...

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Minnesota Statutes Chapters 296 - 299 — Excise And Sales Taxes

Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes