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1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 298.001 DEFINITIONS.
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298.001 DEFINITIONS. § 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…
Minn. Stat. § 298.01 MINING OR PRODUCING ORES.
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298.01 MINING OR PRODUCING ORES. § Subdivision 1. [Repealed, 1987 c 268 art 9 s 43] § Subd. 2. [Repealed, 1985 c 300 s 30] § Subd. 3.Occupation tax; other ores. Every person engaged in the business of mining, refining, or producing ores, metals, or minerals in this state, except …
Minn. Stat. § 298.015 GROSS PROCEEDS TAX ON MINING.
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298.015 GROSS PROCEEDS TAX ON MINING. § Subdivision 1.Tax imposed. A person engaged in the business of mining shall pay to the state of Minnesota for distribution as provided in section 298.018 a gross proceeds tax equal to 0.4 percent of the gross proceeds from mining in Minneso…
Minn. Stat. § 298.016 GROSS PROCEEDS.
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298.016 GROSS PROCEEDS. § Subdivision 1.Computation; arm's-length transactions. When a metal or mineral product is sold by the producer in an arm's-length transaction, the gross proceeds are equal to the proceeds from the sale of the product. This subdivision applies to sales rea…
