Title Minnesota Statutes, Minnesota Statutes

297I.26 FIRE AND POLICE PREMIUM REPORTS. § Subdivision 1.Filing reports. (a) Each company must file with the commissioner the reports defined in sections 477B.01, subdivision 8, and 477C.01, subdivision 4, signed by the authorized representative of the company, on or before March…

297I.30 DUE DATES FOR FILING RETURNS. § Subdivision 1.General rule. On or before March 1, every taxpayer subject to taxation under section 297I.05, subdivisions 1 to 5; 7, paragraph (b); 12; and 14, shall file an annual return for the preceding calendar year in the form prescribe…

297I.35 PAYMENT OF TAX. § Subdivision 1.General rule. All taxes and surcharges imposed under this chapter must be paid to the commissioner by the date that the return must be filed under section 297I.30. § Subd. 2.Electronic payments. If the aggregate amount of tax and surcharges…

297I.40 ESTIMATED TAX. § Subdivision 1.Requirement to pay. On or before March 15, June 15, September 15, and December 15 of the current year, every taxpayer subject to tax under section 297I.05, subdivisions 1 to 5, and 12, paragraph (a), clauses (1) to (4), and 14, must pay to t…

297I.60 CLAIMS FOR REFUND. § Subdivision 1.General right to refund. (a) Subject to the requirements of this section and section 297I.70, if a taxpayer has paid a tax or surcharge in excess of the amount due and files a written claim for refund, the commissioner shall refund or cr…

297I.65 LIMITATIONS OF TIME FOR ASSESSMENT OF TAX. § Subdivision 1.General rule. Except as otherwise provided, the amount of taxes or surcharges assessable must be assessed within 3-1/2 years after the date the return is filed. § Subd. 2.Filing date. For purposes of this section,…

297I.70 LIMITATION ON CLAIMS FOR REFUND. Except as provided in section 297I.75, a claim for refund of an overpayment must be filed within 3-1/2 years from the date prescribed for filing the return, or one year from the date of an order assessing tax or surcharge, or one year from…

297I.75 CONSENT TO EXTEND TIME. If before the expiration of the time prescribed in sections 297I.65 and 297I.70 for the assessment of tax or surcharge or the filing of a claim for refund, the commissioner and the taxpayer have consented in writing to the assessment or filing of a…

297I.80 INTEREST. § Subdivision 1.Payable to commissioner. (a) When interest is required under this section, interest is computed at the rate specified in section 270C.40. (b) If a tax or surcharge is not paid within the time named by law for payment, the unpaid tax or surcharge …

297I.85 CIVIL PENALTIES. § Subdivision 1.Late filing penalty. If a taxpayer fails to file a return within the time prescribed, a penalty of five percent of the amount of tax or surcharge not timely paid is added to the tax or surcharge. § Subd. 2.Late payment penalty. If a taxpay…

297I.90 CRIMINAL PENALTIES. § Subdivision 1.Penalties for knowing failure to file or pay; willful evasion. (a) If a person is required to file with the commissioner a return, report, or other document, and that person fails to file it when required and does so knowingly, rather t…

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…

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 …

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…

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…

298.018 DISTRIBUTION OF PROCEEDS. § Subdivision 1.Within taconite assistance area. (a) The proceeds of the tax paid under sections 298.015 and 298.016 on ores, metals, or minerals mined or extracted within the taconite assistance area defined in section 273.1341, shall be allocat…

298.16 TAXES TO BE CREDITED TO GENERAL FUND. All taxes imposed under sections 298.01 and 298.015 must be paid into the state treasury and credited to the general fund. History: (2386) 1921 c 223 s 14; 1969 c 399 s 49; 1991 c 291 art 11 s 17

298.17 OCCUPATION TAXES TO BE APPORTIONED. (a) All occupation taxes paid by persons, copartnerships, companies, joint stock companies, corporations, and associations, however or for whatever purpose organized, engaged in the business of mining or producing iron ore or other ores,…

298.18 TAXES TO GO TO GENERAL FUND IF SECTION 298.17 INVALID. If for any reason section 298.17 shall be held to be invalid, then all such taxes, when collected, shall be paid into the state treasury and credited to the general fund. History: (2392) 1923 c 402 s 2; 1969 c 399 s 49

298.22 IRON RANGE RESOURCES AND REHABILITATION. § Subdivision 1.Department of Iron Range Resources and Rehabilitation. (a) The Department of Iron Range Resources and Rehabilitation is created as an agency in the executive branch of state government. The governor shall appoint the…

298.221 RECEIPTS FROM CONTRACTS; APPROPRIATION. (a) Except as provided in paragraph (c), all money paid to the state of Minnesota pursuant to the terms of any contract entered into by the state under authority of section 298.22 and any fees which may, in the discretion of the com…

298.2211 FINANCING ACTIVITIES. § Subdivision 1.Purpose; grant of authority. In order to accomplish the legislative purposes specified in sections 469.142 to 469.165 and chapter 462C, within the taconite assistance area as defined in section 273.1341, the commissioner of Iron Rang…

298.2212 INVESTMENT OF FUNDS. All funds credited to the Iron Range resources and rehabilitation account in the special revenue fund for the purposes of section 298.22 must be invested pursuant to law. The net interest and dividends from the investments are included and become par…

298.2214 IRON RANGE HIGHER EDUCATION. § Subdivision 1.Creation of committee; purpose. A committee is created to advise the commissioner of Iron Range resources and rehabilitation on providing higher education programs in the taconite assistance area defined in section 273.1341. T…

298.2215 COUNTY SCHOLARSHIP PROGRAM. § Subdivision 1.Establishment. A county may establish a scholarship fund from any unencumbered revenue received pursuant to section 93.22, 298.018, 298.28, 298.39, 298.396, or 298.405 or any law imposing a tax upon severed mineral values. Scho…

298.2216 GIANTS RIDGE ACCOUNT. § Subdivision 1.Account established. The Giants Ridge account is established in the state treasury. The account consists of appropriations made by the state or funds dedicated by the Department of Iron Range Resources and Rehabilitation. The account…

298.222 CITATION. Sections 298.222 to 298.226 and Laws 1977, chapter 423, article 10, section 22 shall be known as the Taconite Environmental Protection Fund Act of 1977. History: 1977 c 423 art 10 s 19

298.223 TACONITE AREA ENVIRONMENTAL PROTECTION FUND. § Subdivision 1.Creation; purposes. A fund called the taconite environmental protection fund is created for the purpose of reclaiming, restoring and enhancing those areas of northeast Minnesota located within the taconite assis…

298.224 INVESTMENT OF FUNDS; INCOME. The fund established by section 298.223 shall be invested pursuant to law and the net interest and dividends arising from the investment shall be included and become part of the fund. History: 1977 c 423 art 10 s 21

298.225 APPROPRIATION. § Subdivision 1.Guaranteed distribution. (a) Except as provided under paragraph (c), the distribution of the taconite production tax as provided in section 298.28, subdivisions 3 to 5, 6, paragraph (b), 7, and 8, shall equal the lesser of the following amou…

298.227 TACONITE ECONOMIC DEVELOPMENT FUND. An amount equal to that distributed pursuant to each taconite producer's taxable production and qualifying sales under section 298.28, subdivision 9a, shall be held by the commissioner of Iron Range resources and rehabilitation in a sep…

298.24 TAX ON TACONITE AND IRON SULPHIDES. § Subdivision 1.Imposed; calculation. (a) For concentrate produced in 2013, there is imposed upon taconite and iron sulphides, and upon the mining and quarrying thereof, and upon the production of iron ore concentrate therefrom, and upon…

298.25 TAXES ADDITIONAL TO OCCUPATION TAX; IN LIEU OF OTHER TAXES. The taxes imposed under section 298.24 shall be in addition to the occupation tax imposed upon the business of mining and producing iron ore. Except as herein otherwise provided, such taxes shall be in lieu of all…

298.26 TAX ON UNMINED TACONITE AND IRON SULPHIDES. In any year in which at least 1,000 tons of iron ore concentrate is not produced from any 40-acre tract or governmental lot containing taconite or iron sulphides, a tax may be assessed upon the taconite or iron sulphides therein …

298.27 COLLECTION AND PAYMENT OF TAX. The taxes provided by section 298.24 shall be paid directly to each eligible county and the commissioner of Iron Range resources and rehabilitation. The commissioner of revenue shall notify each producer of the amount to be paid each recipien…

298.28 DIVISION AND DISTRIBUTION OF PROCEEDS. § Subdivision 1. MS 1984 [Renumbered 298.28 subds 1-12] § Subdivision 1.Distribution. The proceeds of the taxes collected under section 298.24, except the tax collected under section 298.24, subdivision 2, shall, upon certification of…

298.282 DISTRIBUTION OF TACONITE MUNICIPAL AID ACCOUNT; TACONITE MUNICIPAL AID; PAYMENT. § Subdivision 1.Distribution of taconite municipal aid account. (a) The amount deposited with the county as provided in section 298.28, subdivision 3, must be distributed as provided by this …

298.283 CHANGE OF STATUS OF MUNICIPALITY; DATE FOR DETERMINING STATUS. If any qualifying municipality as defined in section 298.282, is consolidated with another municipality or part thereof, the secretary of state shall certify that fact to the commissioner of revenue, who shall…

298.285 STATE AID AMOUNT; APPROPRIATION. (a) The commissioner of revenue shall determine a state aid amount equal to a tax of 33 cents per taxable ton of iron ore concentrates for production year 2001 and 22 cents per taxable ton of iron ore concentrates for production years 2002…

298.291 CITATION. Sections 298.291 to 298.294 shall be known as the "Douglas J. Johnson Economic Protection Trust Fund Act." History: 1977 c 423 art 10 s 25; 2Sp1982 c 2 s 4; 2002 c 377 art 8 s 14

298.292 POLICY. § Subdivision 1.Purposes. The legislature is cognizant of the severe economic dislocations and widespread unemployment that result when a single industry on which an area is largely dependent, experiences a drastic reduction in activity. The Douglas J. Johnson eco…

298.293 EXPENDING FUNDS. The funds provided by section 298.28, subdivision 11, relating to the Douglas J. Johnson economic protection trust fund, except money expended pursuant to Laws 1982, Second Special Session, chapter 2, sections 8 to 14, shall be expended only in an amount …

298.294 INVESTMENT OF FUND. The trust fund established by section 298.292 shall be invested pursuant to law by the State Board of Investment and the net interest, dividends, and other earnings arising from the investments shall be transferred on the first day of each month to the…

298.296 OPERATION OF FUND. § Subdivision 1.Project approval. Projects shall be consistent with the priorities established in section 298.292 and shall not be approved by the commissioner unless the commissioner, after consultation with the advisory board, finds that: (a) the proj…

298.2961 PRODUCER GRANTS. § Subdivision 1.Appropriation. (a) $10,000,000 is appropriated from the Douglas J. Johnson economic protection trust fund to a special account in the taconite area environmental protection fund for grants to producers on a project-by-project basis as pro…

298.297 ADVISORY COMMITTEES. Before submission of a project to the advisory board, the commissioner of Iron Range resources and rehabilitation shall appoint a technical advisory committee consisting of one or more persons who are knowledgeable in areas related to the objectives o…