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1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 298.31 [Private, 1945 c 283 s 1]
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298.31 [Private, 1945 c 283 s 1]
Minn. Stat. § 298.34 SEMITACONITE, TAXATION, DEFINITIONS.
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298.34 SEMITACONITE, TAXATION, DEFINITIONS. § Subdivision 1. [Repealed, 1998 c 389 art 10 s 23] § Subd. 2.Semitaconite deposit. For the purposes of sections 298.34 to 298.39, a "semitaconite deposit" is a deposit of altered iron formation, altered taconite, composites of iron-bea…
Minn. Stat. § 298.35 IMPOSITION OF TAX; AMOUNT.
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298.35 IMPOSITION OF TAX; AMOUNT. There is hereby imposed upon semitaconite and semitaconite deposits, and upon the mining and quarrying thereof, and upon the production of concentrate or equivalent therefrom, and upon the concentrate or equivalent so produced, a tax of (a) in th…
Minn. Stat. § 298.36 NATURE OF TAX.
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298.36 NATURE OF TAX. Such tax shall be in addition to the occupation tax imposed upon the business of mining and producing iron ore and in addition to the royalty tax imposed upon royalties received for permission to mine and produce iron ore. Except as herein otherwise provided…
