Subdivision 1. Generally. As used in this chapter, the terms defined in this section have the meanings given in this section.
Subd. 2. City. "City" includes any home rule charter city, statutory city, or any city however organized.
Subd. 3. Person. "Person" means individuals, fiduciaries, estates, trusts, partnerships, companies, joint stock companies, corporations, and all associations.
Subd. 3a. Producer. "Producer" means a person engaged in the business of mining or producing iron ore, taconite concentrate, or direct reduced ore in this state.
Subd. 4. Taconite. "Taconite" means ferruginous chert or ferruginous slate in the form of compact, siliceous rock, in which the iron oxide is so finely disseminated that substantially all of the iron-bearing particles of merchantable grade are smaller than 20 mesh and which is not merchantable as iron ore in its natural state, and which cannot be made merchantable by simple methods of beneficiation involving only crushing, screening, washing, jigging, drying, or any combination thereof.
Subd. 5. Iron sulphides. "Iron sulphides" means chemical combinations of iron and sulphur (mineralogically known as pyrrhotite, pyrites, or marcasite), in relatively impure condition, which are not merchantable as iron ore and which cannot be made merchantable by the simple methods of beneficiation above described.
Subd. 6. Semitaconite. "Semitaconite" means altered iron formation, altered taconite, ferruginous chert, or ferruginous slate which has been oxidized and partially leached and in which the iron oxide is so finely disseminated that substantially all of the iron-bearing particles of merchantable grade are smaller than 20 mesh and which is not merchantable as iron ore in its natural state, and which cannot be made merchantable by simple methods of beneficiation involving only crushing, screening, washing, jigging, heavy media separation, spirals, cyclones, drying, or any combination thereof.
Subd. 7. Agglomerates. "Agglomerates" means the merchantable iron ore aggregates which are produced by agglomeration.
Subd. 8. Commissioner. "Commissioner" means the commissioner of revenue of the state of Minnesota, except that when used in sections 298.22 to 298.227 and 298.291 to 298.297, "commissioner" means the commissioner of Iron Range resources and rehabilitation.
Subd. 9. Other iron-bearing material. "Other iron-bearing material" means the material described in section 298.405.
Subd. 10. Refining. "Refining" means and is limited to refining:
(1) of ores, metals, or mineral products, the mining, extraction, or quarrying of which were subject to tax under section 298.015; and
(2) carried out by the entity, or an affiliated entity, that mined, extracted, or quarried the metal or mineral products.
Subd. 11. Direct reduced ore. "Direct reduced ore" means ore that results in a product that has an iron content of at least 75 percent.
Subd. 12. Advisory board. "Advisory board" means the Iron Range Resources and Rehabilitation Board, as established under section 298.22. The acronym "IRRRB" means the advisory board.
Subd. 13. Merchantable iron ore concentrate. "Merchantable iron ore concentrate" means iron-bearing material that has been treated in Minnesota by any means of beneficiation, separation, concentration, or refinement for the purpose of making it salable for its iron ore content.
1998 c 389 art 10 s 4; 2006 c 259 art 12 s 1; 2008 c 366 art 10 s 1; 1Sp2011 c 7 art 7 s 3; 2017 c 40 art 1 s 106; 2017 c 94 art 7 s 21,22; 1Sp2021 c 14 art 11 s 20
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Section 298.001 — Definitions.
Section 298.01 — Mining Or Producing Ores.
Section 298.015 — Net Proceeds Tax On Mining.
Section 298.016 — Gross Proceeds.
Section 298.018 — Distribution Of Proceeds.
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 298.22 — Iron Range Resources And Rehabilitation.
Section 298.221 — Receipts From Contracts; Appropriation.
Section 298.2211 — Financing Activities.
Section 298.2212 — Investment Of Funds.
Section 298.2214 — Iron Range Higher Education.
Section 298.2215 — County Scholarship Program.
Section 298.223 — Taconite Area Environmental Protection Fund.
Section 298.224 — Investment Of Funds; Income.
Section 298.225 — Appropriation.
Section 298.227 — Taconite Economic Development Fund.
Section 298.24 — Tax On Taconite And Iron Sulphides.
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 298.282 — 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 298.293 — Expending Funds.
Section 298.294 — Investment Of Fund.
Section 298.296 — Operation Of Fund.
Section 298.2961 — Producer Grants.
Section 298.297 — Advisory Committees.
Section 298.31 — [Private, 1945 c 283 s 1]
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 298.405 — Iron Ore Bearing Material Other Than Taconite And Semitaconite; Taxation.
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 298.75 — Aggregate Material Removal; Production Tax.