Source: https://www.revisor.mn.gov/statutes/2009/cite/298.001
Timestamp: 2020-04-01 02:49:54
Document Index: 58172813

Matched Legal Cases: ['art 7', 'art 1', 'art 7', 'art 7', 'art 10', 'art 12', 'art 10', 'art 10', 'art 12', 'art 10']

﻿ Sec. 298.001 MN Statutes
Section 298.001
Agglomerating facilities taxes
Semitaconite
Semitaconite taxes
2017 Subd. 8 Amended 2017 c 94 art 7 s 21
2017 Subd. 11 New 2017 c 40 art 1 s 106
2017 Subd. 12 New 2017 c 94 art 7 s 22
2011 Subd. 10 New 2011 c 7 art 7 s 3
2008 Subd. 9 New 2008 c 366 art 10 s 1
2006 Subd. 3a New 2006 c 259 art 12 s 1
1998 298.001 New 1998 c 389 art 10 s 4
298.001 DEFINITIONS.
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.
"Person" means individuals, fiduciaries, estates, trusts, partnerships, companies, joint stock companies, corporations, and all associations.
Subd. 3a.Producer.
"Producer" means a person engaged in the business of mining or producing iron ore, taconite concentrate, or direct reduced ore in this state.
Subd. 4.Taconite.
"Taconite" means ferruginous chert or ferruginous slate in the form of compact, siliceous rock, in which the iron oxide is so finely disseminated that substantially all of the iron-bearing particles of merchantable grade are smaller than 20 mesh and which is not merchantable as iron ore in its natural state, and which cannot be made merchantable by simple methods of beneficiation involving only crushing, screening, washing, jigging, drying, or any combination thereof.
Subd. 5.Iron sulphides.
"Iron sulphides" means chemical combinations of iron and sulphur (mineralogically known as pyrrhotite, pyrites, or marcasite), in relatively impure condition, which are not merchantable as iron ore and which cannot be made merchantable by the simple methods of beneficiation above described.
Subd. 6.Semitaconite.
"Semitaconite" means altered iron formation, altered taconite, ferruginous chert, or ferruginous slate which has been oxidized and partially leached and in which the iron oxide is so finely disseminated that substantially all of the iron-bearing particles of merchantable grade are smaller than 20 mesh and which is not merchantable as iron ore in its natural state, and which cannot be made merchantable by simple methods of beneficiation involving only crushing, screening, washing, jigging, heavy media separation, spirals, cyclones, drying, or any combination thereof.
Subd. 7.Agglomerates.
"Agglomerates" means the merchantable iron ore aggregates which are produced by agglomeration.
Subd. 9.Other iron-bearing material.
"Other iron-bearing material" means the material described in section 298.405.
1998 c 389 art 10 s 4; 2006 c 259 art 12 s 1; 2008 c 366 art 10 s 1