Subdivision 1. Annual filing. By April 1 each year, every owner or lessee of mineral rights who, in respect thereto, has engaged in any exploration for or mining of taconite, semitaconite, or iron-sulphide shall file with the commissioner of revenue all data of the following kinds in the possession or under the control of the owner or lessee which was acquired during the preceding calendar year:
(a) Maps and other records indicating the location, character and extent of exploration for taconite, semitaconite, or iron-sulphides;
(b) Logs, notes and other records indicating the nature of minerals encountered during the course of exploration;
(c) The results of any analyses of metallurgical tests or samples taken in connection with exploration;
(d) The ultimate pit layout and the supporting cross sections; and
(e) Any other data which the commissioner of revenue may determine to be relevant to the determination of the location, nature, extent, quality or quantity of unmined ores of said minerals. The commissioner of revenue may compel submission of the data. The court administrator of any court of record, upon demand of the commissioner, shall issue a subpoena for the production of any data before the commissioner. Disobedience of subpoenas issued under this section shall be punished by the district court of the district in which the subpoena is issued as for a contempt of the district court.
Subd. 2. Use of data. Notwithstanding any other law to the contrary, the commissioner of revenue may use any data filed pursuant to subdivision 1 and any similar data otherwise obtained to the extent and in the manner the commissioner deems necessary to project the future availability, value, and utilization of the metallic mineral resources of this state. In making such projections the commissioner of revenue may consult with, and provide data as deemed appropriate to, the commissioner of natural resources.
Subd. 3. Penalties. Any owner or lessee of mineral rights who fails, neglects or refuses to make any filing required by this section is guilty of a gross misdemeanor.
Subd. 4. Confidential nature of information. The data filed pursuant to subdivision 1 shall be considered confidential for three years from the date it is filed with the commissioner. Nothing herein contained shall be construed to prohibit the commissioner from disclosing information or publishing statistics so classified as not to disclose the identity of particular data.
Notwithstanding the other provisions of this subdivision, the commissioner may furnish any information supplied under this section to the commissioner of natural resources, the commissioner of employment and economic development, or a county assessor. Any person violating the provisions of this section shall be guilty of a gross misdemeanor.
1977 c 423 art 10 s 29; 1978 c 767 s 36; 1981 c 356 s 193; 1983 c 289 s 115 subd 1; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1987 c 312 art 1 s 26 subd 2; 1992 c 464 art 1 s 56; 1998 c 389 art 10 s 21; 1Sp2003 c 4 s 1
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.