Chapter 298 — Taconite Environmental Protection Fund Act of 1977

117.46 This section has been repealed. 117.47 Permits; Licenses The DNR commissioner may issue permits for companies to use state-owned land for taconite mining and processing. 298.001 Definitions Defines key terms used throughout the mining tax chapter, including city, person, school district, and taconite. 298.01 Mining or Producing Ores Imposes an occupation tax on the business of mining ores and minerals in Minnesota. 298.011 This section has been repealed. 298.012 This section has been repealed. 298.015 Gross Proceeds Tax on Mining Imposes a 0.4% gross proceeds tax on all mining operations in Minnesota, with specific rates for certain minerals. 298.016 Gross Proceeds Explains how to calculate gross proceeds for the mining tax, including rules for sales between related companies. 298.017 This section has been repealed. 298.018 Distribution of Proceeds Tells how mining gross proceeds tax money is split among local communities, school districts, and the state. 298.02 This section has been repealed. 298.025 This section has been repealed. 298.026 This section has been repealed. 298.027 This section has been repealed. 298.028 This section has been repealed. 298.03 This section has been repealed. 298.031 This section has been repealed. 298.04 This section has been repealed. 298.045 This section has been repealed. 298.046 This section has been repealed. 298.047 This section has been repealed. 298.048 This section has been repealed. 298.05 This section has been repealed. 298.06 This section has been repealed. 298.07 This section has been repealed. 298.08 This section has been repealed. 298.09 This section has been repealed. 298.10 This section has been repealed. 298.11 This section has been repealed. 298.12 This section has been repealed. 298.13 This section has been repealed. 298.14 This section has been repealed. 298.15 This section has been repealed. 298.16 Taxes to Be Credited to General Fund Mining occupation and gross proceeds taxes are paid to the state treasury and credited to the general fund. 298.17 Occupation Taxes to Be Apportioned Occupation taxes from iron ore mining are split among the state general fund, local schools, cities, and townships where … 298.18 Taxes to Go to General Fund if Section 298.17 Invalid If the occupation tax distribution formula is struck down, all mining taxes go to the state general fund instead. 298.19 This section has been repealed. 298.20 This section has been repealed. 298.21 This section has been repealed. 298.215 This section has been repealed. 298.216 This section has been repealed. 298.22 Iron Range Resources and Rehabilitation Creates the Department of Iron Range Resources and Rehabilitation to promote economic development in Minnesota's mining … 298.221 Receipts From Contracts; Appropriation Money the state earns from contracts under the Iron Range program goes into the resources and rehabilitation account. 298.2211 Financing Activities Gives the Iron Range Resources and Rehabilitation Department authority to finance economic development projects in the … 298.2212 Investment of Funds Money in the Iron Range resources and rehabilitation account must be invested according to law, with earnings staying in … 298.2213 This section has been repealed. 298.2214 Iron Range Higher Education Creates a committee to advise on higher education programs in the taconite assistance area on the Iron Range. 298.2215 County Scholarship Program Counties in the taconite area may create scholarship funds using mining tax revenue to help local students attend … 298.2216 Giants Ridge Account Creates a Giants Ridge account for funding the Giants Ridge recreation area from state money, Iron Range funds, and … 298.222 Citation Sections 298.222 to 298.226 are called the Taconite Environmental Protection Fund Act of 1977. 298.223 Taconite Area Environmental Protection Fund Creates the taconite environmental protection fund to restore and improve northeast Minnesota areas affected by mining. 298.224 Investment of Funds; Income The taconite environmental protection fund must be invested according to law, with all earnings staying in the fund. 298.225 Appropriation Guarantees minimum distributions from the taconite production tax to local communities and funds, even when production … 298.226 This section has been repealed. 298.227 Taconite Economic Development Fund Creates the taconite economic development fund, which holds money for each mining company to use on approved economic … 298.23 This section has been repealed. 298.24 Tax on Taconite and Iron Sulphides Imposes the main production tax on taconite and iron sulphides at a rate per ton of iron ore concentrate produced. 298.241 This section has been repealed. 298.242 This section has been repealed. 298.243 This section has been repealed. 298.244 This section has been repealed. 298.25 Taxes Additional to Occupation Tax; in Lieu of Other Taxes The taconite production tax is in addition to the occupation tax but replaces most other taxes on taconite mining … 298.26 Tax on Unmined Taconite and Iron Sulphides Unmined taconite land that produces less than 1,000 tons per year may be taxed at the local property tax rate instead. 298.27 Collection and Payment of Tax Taconite production taxes are paid directly to eligible counties and the Iron Range commissioner, with payments due … 298.28 Division and Distribution of Proceeds Details exactly how taconite production tax revenue is divided among schools, cities, counties, the Iron Range, and … 298.281 This section has been repealed. 298.282 Distribution of Taconite Municipal Aid Account; Taconite Municipal Aid; Payment Explains how taconite municipal aid money is divided among cities and towns in the taconite tax relief area. 298.283 Change of Status of Municipality; Date for Determining Status When municipalities in the taconite area merge or change boundaries, the state recalculates their share of mining aid. 298.285 State Aid Amount; Appropriation The state provides additional aid to the taconite area based on tons of iron ore produced, funded from the general fund. 298.29 This section cross-references section 117.46. 298.291 Citation Sections 298.291 to 298.294 are called the Douglas J. Johnson Economic Protection Trust Fund Act. 298.292 Policy Creates the Douglas J. Johnson economic protection trust fund to help Iron Range communities diversify their economy and … 298.293 Expending Funds Spending from the Douglas J. Johnson trust fund is limited to a set percentage of the fund each year to preserve the … 298.294 Investment of Fund The Douglas J. Johnson trust fund is invested by the State Board of Investment, with all earnings going back into the … 298.295 This section has been repealed. 298.296 Operation of Fund The Iron Range commissioner approves projects from the trust fund based on whether they create jobs and diversify the … 298.2961 Producer Grants Appropriates $10 million from the Douglas J. Johnson trust fund for grants to taconite producers for environmental and … 298.297 Advisory Committees The Iron Range commissioner appoints technical advisors to review proposed trust fund projects before approval. 298.298 This section has been repealed. 298.30 This section cross-references section 117.47 on permits and licenses for mining on state land. 298.31 This section has been repealed. 298.32 This section has been repealed. 298.34 Semitaconite, Taxation, Definitions Defines semitaconite for tax purposes as altered iron-bearing rock with certain mineral characteristics. 298.35 Imposition of Tax; Amount Imposes a production tax on semitaconite concentrate based on the amount produced and how it is processed. 298.36 Nature of Tax The semitaconite production tax is in addition to the occupation tax but replaces most other taxes on semitaconite … 298.37 Assessment at Local Tax Rate Semitaconite land producing less than 1,000 tons per year may be taxed at the local property tax rate. 298.38 Payment and Collection Semitaconite production taxes are collected and paid the same way as the occupation tax. 298.39 Distribution of Proceeds Semitaconite production tax revenue is split between the state general fund and local taxing districts where the mining … 298.391 Agglomerating Facilities Definitions Defines agglomerating facilities for purposes of the special tax on iron ore processing plants. 298.392 Qualification of Agglomerating Facilities; Procedure and Order An agglomerating facility must be approved by the revenue commissioner before it qualifies for the special production … 298.393 Imposition of Tax; Amount Imposes a tax of five cents per ton on iron ore products made in agglomerating facilities. 298.394 Nature of Tax The agglomerating facility tax is in addition to the occupation tax but replaces most other taxes on the facility. 298.395 Payment and Collection Agglomerating facility taxes are collected and paid the same way as the occupation tax. 298.396 Distribution of Proceeds Agglomerating facility tax revenue is split between the state general fund and the local taxing districts where the … 298.40 This section has been repealed. 298.401 This section has been repealed. 298.402 This section has been repealed. 298.405 Iron Ore Bearing Material Other Than Taconite and Semitaconite; Taxation Iron-bearing material with low iron content is taxed like taconite, with revenue shared between the state and local … 298.41 This section has been repealed. 298.42 This section has been repealed. 298.43 This section has been repealed. 298.44 This section has been repealed. 298.45 This section has been repealed. 298.46 Exploratory Drilling for Iron Ore Declares it is in the public interest to encourage exploration for undiscovered iron ore deposits in Minnesota. 298.47 Notification of Commissioner of Revenue of Unmined Iron Ore County auditors must notify the revenue commissioner when they learn about previously unreported iron ore reserves. 298.48 Mineral Rights; Exploration Data; Filing Requirements; Penalties Companies mining taconite, semitaconite, or iron sulphides must file annual exploration data and mineral rights … 298.51 This section has been repealed. 298.52 This section has been repealed. 298.53 This section has been repealed. 298.54 This section has been repealed. 298.55 This section has been repealed. 298.61 This section has been repealed. 298.62 This section has been repealed. 298.63 This section has been repealed. 298.64 This section has been repealed. 298.65 This section has been repealed. 298.66 This section has been repealed. 298.67 This section has been repealed. 298.75 Aggregate Material Removal; Production Tax Imposes a production tax on sand, gravel, and other aggregate materials removed from the ground in Minnesota. 298.76 This section has been repealed.