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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 [Repealed, 1987 c 268 art 9 s 43]...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...