reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.11 — Automobile Theft Prevention Surcharge.

297I.11 AUTOMOBILE THEFT PREVENTION SURCHARGE.
Subdivision 1.
Surcharge.
Each insurer engaged in the writing of policies of automobile insurance shall collect a surcharge, at the rate of 50 cents per vehicle for every six months of coverage, on each policy of automobile insurance providing comprehensive insurance coverage issued or renewed in this state. The surcharge may not be considered premium for any purpose, including the computation of premium tax or agents' commissions. The amount of the surcharge must be separately stated on either a billing or policy declaration sent to an insured. Insurers shall remit the revenue derived from this surcharge to the commissioner of revenue for purposes of the automobile theft prevention program described in section 65B.84. For purposes of this subdivision, "policy of automobile insurance" has the meaning given it in section 65B.14, covering only the following types of vehicles as defined in section 168.002:
(1) a passenger automobile;
(2) a pickup truck;
(3) a van but not commuter vans as defined in section 168.126; or
(4) a motorcycle,
except that no vehicle with a gross vehicle weight in excess of 10,000 pounds is included within this definition.
Subd. 2.
Automobile theft prevention account.
A special revenue account in the state treasury shall be credited with the proceeds of the surcharge imposed under subdivision 1. Of the revenue in the account, $1,300,000 each year must be transferred to the insurance fraud prevention account under section 45.0135, subdivision 6. Revenues in excess of $1,300,000 each year may be used only for the automobile theft prevention program described in section 65B.84.
Subd. 3.
Collection and administration.
The commissioner shall collect and administer the surcharge imposed by this section in the same manner as the taxes imposed by this chapter.
History:
2013 c 142 art 5 s 10; 2017 c 94 art 8 s 10
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.25 — Information Returns.

297I.25 INFORMATION RETURNS.
Subdivision 1.
Licensed brokers or agents of risk retention groups.
To the extent licensed agents or brokers are utilized in accordance with section 60E.12, they shall report to the commissioner the premiums received for direct business for risks resident or located within this state which the licensees have placed with or on behalf of a risk retention group not chartered in this state.
Subd. 2.
MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]
History:
2000 c 394 art 1 s 6
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.26 — Fire And Police Premium Reports.

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 1 annually. The fire and extended coverage portion of multiperil package premiums and all other combination premiums must be determined by applying percentages determined by the commissioner or by rating bureaus recognized by the commissioner. The commissioner shall prescribe the content, form, and manner of the reports.
(b) The commissioner must notify each company that fails to timely file the report required under paragraph (a). The notice must demand that the company file the report within 30 days. Where good cause exists, the commissioner may extend the period for filing the report as long as a request for extension is filed by the company before the expiration of the 30-day period.
Subd. 2.
Penalties.
(a) A company that fails to file the report on or before the due date in subdivision 1 is liable for a penalty equal to $25 for each seven days, or fraction thereof, that the report is delinquent, but not to exceed $200.
(b) Any person whose duty it is to file the report and who fails or refuses to file within 30 days after the postmark of the notice in subdivision 1 must be fined an amount of no more than $1,000.
(c) Any company that knowingly makes and files an inaccurate or false report is liable for a fine in an amount not less than $25 nor more than $1,000, as determined by the commissioner, and the commissioner of commerce may revoke the company's certificate of authority.
History:
1Sp2019 c 6 art 21 s 1
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.30 — Due Dates For Filing Returns.

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 prescribed by the commissioner.
Subd. 2.
Surplus lines brokers.
On or before February 15 and August 15 of each year, every surplus lines broker subject to taxation under section 297I.05, subdivision 7, paragraph (a), shall file a return with the commissioner for the preceding six-month period ending December 31, or June 30, in the form prescribed by the commissioner.
Subd. 3.
[Repealed, 1Sp2001 c 5 art 13 s 15]
Subd. 4.
[Repealed, 2010 c 389 art 6 s 20]
Subd. 5.
[Repealed, 2010 c 389 art 6 s 20]
Subd. 6.
[Repealed, 2010 c 389 art 6 s 20]
Subd. 7.
Surcharge.
(a) By June 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1, shall file a return for the seven-month period ending May 31 in the form prescribed by the commissioner.
(b) By November 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1, shall file a return for the five-month period ending October 31 in the form prescribed by the commissioner.
Subd. 8.
Fire insurance surcharge.
On or before May 15, August 15, November 15, and February 15 of each year, every insurer required to pay the surcharge under section 297I.06, subdivisions 1 and 2, shall file a return with the commissioner for the preceding three-month period ending March 31, June 30, September 30, and December 31, in the form prescribed by the commissioner.
Subd. 9.
Extensions for filing returns.
When, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing returns for not more than six months.
Subd. 10.
Automobile theft prevention surcharge.
On or before May 1, August 1, November 1, and February 1 of each year, every insurer required to pay the surcharge under section 297I.11 shall file a return with the commissioner for the preceding three-month period ending March 31, June 30, September 30, and December 31, in the form prescribed by the commissioner.
Subd. 11.
Format.
The commissioner shall prescribe the content, format, and manner of returns or other documents pursuant to section 270C.30.
History:
2000 c 394 art 1 s 7; 2002 c 379 art 1 s 71,72; 2006 c 217 s 2; 2009 c 88 art 9 s 13; 2010 c 389 art 6 s 11-14; 1Sp2011 c 7 art 8 s 12,13; 2013 c 142 art 5 s 11; 2013 c 143 art 16 s 9,10; 1Sp2017 c 1 art 16 s 44; art 21 s 9
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.35 — Payment Of Tax.

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 due under this chapter during a fiscal year ending June 30 is equal to or exceeds $10,000, or if the taxpayer is required to make payment of any other tax to the commissioner by electronic means, then all tax and surcharge payments in all subsequent calendar years must be paid by electronic means.
History:
2000 c 394 art 1 s 8; 1Sp2001 c 5 art 17 s 19; 2009 c 88 art 9 s 14; 2010 c 389 art 6 s 15; 2013 c 142 art 5 s 12
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.40 — Estimated Tax.

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 the commissioner an installment equal to one-fourth of the insurer's total estimated tax for the current year.
Subd. 2.
Amount of required installment.
The amount of any required installment is one-fourth of the lesser of
(1) 80 percent of the tax imposed for the current year, or
(2) 100 percent of the tax paid for the previous year.
Subd. 3.
No addition to tax where tax is small.
No addition to tax is imposed if the total tax for the current tax year is $500 or less.
Subd. 4.
Addition to tax.
(a) In case of any underpayment of installments by an insurer, there is added to, and collected as part of, the tax for the taxable year an amount determined at the rate specified in section 270C.40 upon the amount of underpayment.
(b) The amount of the underpayment is the excess of: (1) the amount of the installment; over (2) the amount, if any, of the installment paid on or before the last date prescribed for payment.
(c) The period of the underpayment runs from the date the installment was required to be paid to the earlier of:
(1) March 1 of the year following the close of the taxable year; or
(2) with respect to any portion of the underpayment, the date on which that portion is paid. For purposes of this clause, a payment of estimated tax on any installment date is considered a payment of any previous underpayment only to the extent the payment exceeds the amount of the installment required to be made on that date.
Subd. 5.
Definition of tax.
The term "tax" as used in this section means the tax imposed by section 297I.05, subdivisions 1 to 5, 11, and 12, paragraphs (a), clauses (1) to (4), (b), and (d), and 14, less any offset in section 297I.20.
Subd. 6.
Failure to pay estimated tax.
When an insurer does not make any payments, the period of the underpayment runs from the three installment dates set forth in subdivision 1 to whichever of the periods in subdivision 4, paragraph (c), is the earlier.
Subd. 7.
March estimated payment.
A taxpayer who claims a refund of an overpayment on an original return may elect to have all or any portion of the overpayment applied as a credit to the March 15 estimated tax payment for the year following the year of the return. The credit is considered applied on March 15. Notwithstanding section 297I.80, the amount credited does not bear interest.
History:
2000 c 394 art 1 s 9; 1Sp2001 c 5 art 13 s 10-12; 2005 c 151 art 2 s 17; 2008 c 154 art 14 s 13; 2010 c 389 art 6 s 16,17
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.65 — Limitations Of Time For Assessment Of Tax.

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, a return filed before the last day prescribed by law for filing the return is considered to be filed on the last day.
Subd. 3.
False or fraudulent return.
Notwithstanding the limitation under subdivision 1, the tax or surcharge may be assessed at any time if a false or fraudulent return is filed or when a taxpayer fails to file a return.
Subd. 4.
Omission in excess of 25 percent.
Additional taxes or surcharges may be assessed within 6-1/2 years after the due date of the return or the date the return was filed, whichever is later, if the taxpayer omits from a gross premiums tax or surcharge return an amount of tax in excess of 25 percent of the tax or surcharge reported in the return.
History:
2000 c 394 art 1 s 14; 2010 c 389 art 6 s 18
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.70 — Limitation On Claims For Refund.

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 the date of a return filed by the commissioner, upon payment in full of the tax, surcharge, penalties, and interest shown on the order or return made by the commissioner, whichever period expires later. Claims for refund filed after the 3-1/2-year period but within the one-year period are limited to the amount of tax, surcharge, penalties, and interest on the order or return made by the commissioner and to issues determined by the order or return made by the commissioner.
History:
2000 c 394 art 1 s 15
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.75 — Consent To Extend Time.

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 claim for refund after that time, the tax or surcharge may be assessed at any time before the expiration of the agreed-upon period and a claim for refund may be paid at any time before the expiration of the agreed-upon period plus six months. The period may be extended by later agreements in writing before the expiration of the period previously agreed upon.
History:
2000 c 394 art 1 s 16
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.80 — Interest.

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 bears interest from the date the tax or surcharge should have been paid until the date the tax or surcharge is paid.
(c) Whenever a taxpayer is liable for additional tax or surcharge because of a redetermination by the commissioner or other reason, the additional tax or surcharge bears interest from the time the tax or surcharge should have been paid until the date the tax or surcharge is paid.
(d) A penalty bears interest from the date provided in section 270C.40, subdivision 3, to the date of payment of the penalty.
Subd. 2.
On overpayments.
(a) When interest is required under this section, interest is computed at the rate specified in section 270C.405.
(b) Interest on an overpayment is computed from the date of the payment of the tax or surcharge until the date the refund is made. For purposes of this subdivision, any payment made before the last day prescribed by law to make the payment, including any estimated tax payments, is considered paid on the last day prescribed by law for the payment. A return filed before the due date is considered as filed on the due date.
History:
2000 c 394 art 1 s 17; 2005 c 151 art 2 s 17; 2013 c 143 art 18 s 24
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.85 — Civil Penalties.

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 taxpayer fails to pay a tax or surcharge within the time specified for payment, a penalty must be added to the amount required to be shown as tax or surcharge. The penalty is five percent of the tax or surcharge not paid on or before the date specified for payment of the tax or surcharge if the failure is for not more than 30 days, with an additional penalty of five percent of the amount of tax or surcharge remaining unpaid during each additional 30 days or fraction of 30 days during which the failure continues, not exceeding 15 percent in the aggregate.
Subd. 3.
Intent to evade.
If a taxpayer, with intent to evade the tax or surcharge imposed by this chapter, fails to file any return required by this chapter, or with such intent files a false or fraudulent return, a penalty is imposed on the taxpayer. The penalty is equal to 50 percent of the tax or surcharge, less amounts paid by the taxpayer on the basis of the false or fraudulent return and is due for the period to which the return related.
Subd. 4.
Negligence or intentional disregard; penalty.
If any part of an additional assessment is due to negligence or intentional disregard of the statute or a rule but without intent to defraud, there is added to the tax or surcharge a penalty equal to ten percent of the additional assessment.
Subd. 5.
Payment of penalties.
The penalties imposed by this section must be collected and paid in the same manner as taxes.
Subd. 6.
Penalties are additional.
The civil penalties imposed by this section are in addition to the criminal penalties imposed by this chapter.
Subd. 7.
Penalty for failure to pay electronically.
In addition to other applicable penalties imposed by this section, if the commissioner notifies the taxpayer that payments are required to be made by electronic means, and the payments are made by some other means, a penalty is imposed. The amount of the penalty is equal to five percent of each payment that should have been paid electronically. After the commissioner's initial notification to the taxpayer that payments are required to be made by electronic means, the commissioner is not required to notify the taxpayer in subsequent periods if the initial notification specified the amount of tax liability at which a taxpayer is required to remit payments by electronic means. The penalty may be abated under the abatement procedures prescribed in section 270C.34, subdivision 2, if the failure to pay electronically is due to reasonable cause.
History:
2000 c 394 art 1 s 18; 1Sp2001 c 5 art 17 s 20; 2005 c 151 art 2 s 17
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297I — Insurance Taxes › Section 297I.90 — Criminal Penalties.

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 than accidentally, inadvertently, or negligently, that person is guilty of a gross misdemeanor.
(b) If a person is required to file with the commissioner a return, report, or other document, and that person willfully attempts in any manner to evade or defeat a tax or surcharge by failing to file it when required, that person is guilty of a felony.
(c) If a person is required to pay or to collect and remit a tax or surcharge, and that person knowingly, rather than accidentally, inadvertently, or negligently, fails to do so when required, that person is guilty of a gross misdemeanor.
(d) If a person is required to pay or to collect and remit a tax or surcharge, and that person willfully attempts to evade or defeat a tax or surcharge by failing to do so when required, that person is guilty of a felony.
Subd. 2.
False or fraudulent returns; penalties.
(a) A person who files with the commissioner a return, report, or other document known by the person to be fraudulent or false concerning a material matter is guilty of a felony.
(b) A person who knowingly aids or assists in, or advises in the preparation or presentation of a return, report, or other document that is fraudulent or false concerning a material matter, whether or not the falsity or fraud committed is with the knowledge or consent of the person authorized or required to present the return, report, or other document, is guilty of a felony.
History:
2000 c 394 art 1 s 19
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.015 — Gross Proceeds Tax On Mining.

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 Minnesota. The tax applies to all ores, metals, and minerals mined, extracted, produced, or refined within the state of Minnesota except for sand, silica sand, gravel, building stone, crushed rock, limestone, granite, dimension granite, dimension stone, horticultural peat, clay, soil, iron ore, and taconite concentrates. The tax is in addition to all other taxes provided for by law.
Subd. 2.
Gross proceeds.
For purposes of this section, the term "gross proceeds" means the gross proceeds from mining, as defined in section 298.016.
Subd. 3.
Minimum payment.
(a) A person who has obtained all required permits to mine all ores and metals, except for sand, silica sand, gravel, building stone, crushed rock, limestone, granite, dimension granite, dimension stone, horticultural peat, clay, soil, iron ore, and iron concentrates, is annually subject to the minimum payment under this subdivision, unless:
(1) the tax imposed on the person under subdivision 1 in a given year is greater than zero;
(2) the person demonstrates to the commissioner of revenue that it is legally prohibited from engaging in the business of mining under a permit it has obtained; or
(3) the mine is in the process of closure, as defined Minnesota Rules, part 6132.0100, subpart 6, and the commissioner of the natural resources determines that the person will no longer engage in mining at the mine.
(b) The annual minimum payment under this subdivision is (1) $2,000,000, multiplied by (2) the number of months in a calendar year the individual is subject to the minimum payment under this subdivision, as determined under paragraph (a), divided by 12.
History:
1987 c 268 art 9 s 26; 1990 c 604 art 10 s 15; 1991 c 291 art 11 s 16; 1Sp2011 c 7 art 7 s 6,7; 2023 c 64 art 6 s 4
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.016 — Gross Proceeds.

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 realized on all metal or mineral products produced from mining, including reduction, beneficiation, or any treatment used by a producer to obtain a metal or mineral product which is commercially marketable.
Subd. 2.
Other transactions.
When a metal or mineral product is used by the producer or disposed of in a non-arm's-length transaction, the gross proceeds must be determined using the alternative computation in subdivision 3. Transactions subject to this subdivision include, but are not limited to, shipments to a wholly owned smelter, transactions with associated or affiliated companies, and any other transactions which are not at arm's length.
Subd. 3.
Alternative computation.
(a) The commissioner of revenue shall determine the alternative computation of gross proceeds using the following procedure:
(1) Metal and mineral prices shall be determined by using the average annual market price as published in the Engineering and Mining Journal;
(2) For metals or mineral products with a monthly or weekly price quotation in the Engineering and Mining Journal, but for which no average annual price has been published, an arithmetic average of the monthly or weekly prices published in the Engineering and Mining Journal shall be used;
(3) If the price of a particular metal or mineral product is not published in the Engineering and Mining Journal, another recognized published price, as established by the commissioner of revenue will be used.
(b) The quantity of each particular metal or mineral product recovered and paid or credited for by the smelter will be multiplied by the average annual market price as determined in clause (a). Special smelter charges for particular metals will be allowed as a deduction from this price. The resulting amount will be the gross proceeds for calculating the tax in section 298.015.
Subd. 4.
Metal or mineral products; definition.
For the purposes of this section, "metal or mineral products" means all those ores, metals, and minerals subject to the tax provided in section 298.015.
History:
1987 c 268 art 9 s 27; 1Sp2011 c 7 art 7 s 8
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.16 — Taxes To Be Credited To General Fund.

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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.18 — Taxes To Go To General Fund If Section 298.17 Invalid.

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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.221 — Receipts From Contracts; Appropriation.

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 commissioner of Iron Range resources and rehabilitation, be charged in connection with any project pursuant to that section as amended, shall be deposited in the state treasury to the credit of the Iron Range resources and rehabilitation account in the special revenue fund and are hereby appropriated for the purposes of section 298.22.
(b) Notwithstanding section 16A.013, merchandise may be accepted by the commissioner of the Iron Range resources and rehabilitation for payment of advertising contracts if the commissioner determines that the merchandise can be used for special event prizes or mementos at facilities operated by the commissioner. Nothing in this paragraph authorizes the commissioner or a member of the advisory board to receive merchandise for personal use.
(c) All fees charged by the commissioner in connection with public use of the state-owned ski and golf facilities at the Giants Ridge Recreation Area and all other revenues derived by the commissioner from the operation or lease of those facilities and from the lease, sale, or other disposition of undeveloped lands at the Giants Ridge Recreation Area must be deposited into an Iron Range resources and rehabilitation account that is created within the state enterprise fund. All funds deposited in the enterprise fund account are appropriated to the commissioner, and may only be used, after consultation with the advisory board, as follows:
(1) to pay costs associated with the construction, equipping, operation, repair, or improvement of the Giants Ridge Recreation Area facilities or lands;
(2) to pay principal, interest and associated bond issuance, reserve, and servicing costs associated with the financing of the facilities; and
(3) to pay the costs of any other project authorized under section 298.22.
History:
1961 c 215 s 1; 1973 c 613 s 2; 1975 c 271 s 6; 1992 c 513 art 3 s 51; 1998 c 389 art 10 s 6; 2003 c 112 art 2 s 50; 2004 c 275 s 1; 2009 c 78 art 7 s 11; 2013 c 3 s 11; 2017 c 94 art 7 s 34
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.2212 — Investment Of Funds.

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 part of the funds available for purposes of section 298.22.
History:
1Sp1985 c 14 art 10 s 12; 2017 c 94 art 7 s 37
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.2214 — Iron Range Higher Education.

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. The committee is subject to section 15.059.
Subd. 2.
Iron Range Higher Education Committee; membership.
The members of the committee shall consist of:
(1) one member appointed by the governor;
(2) one member appointed by the president of the University of Minnesota;
(3) four members of the Iron Range Resources and Rehabilitation Board appointed by the chair;
(4) the commissioner of Iron Range resources and rehabilitation; and
(5) the president of the Northeast Higher Education District or its successor.
Subd. 3.
Advisory function.
The committee shall advise the commissioner regarding development of a contract with the state university system. The contract would require the system to provide courses within the taconite assistance area defined in section 273.1341.
Subd. 4.
Contract.
The commissioner shall prepare a contract as described in subdivision 3 and submit it to the committee for review and recommendations for approval, disapproval, or modifications. At the conclusion of the review process, the commissioner shall enter into a contract with the state university system to provide the services.
Subd. 5.
System approval.
A program may not be offered under a contract executed according to this section unless it is approved by the board of the system offering the program.
Subd. 6.
Per diem.
Members of the committee may be reimbursed for expenses by the state from funds raised pursuant to section 298.22.
History:
1991 c 356 art 4 s 1; 1995 c 212 art 3 s 52; 1Sp2001 c 5 art 6 s 18; 1Sp2003 c 21 art 11 s 21,22; 2008 c 154 art 8 s 4; 2009 c 78 art 6 s 23; art 7 s 14; 2013 c 3 s 14; 2014 c 286 art 8 s 35
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.2215 — County Scholarship Program.

298.2215 COUNTY SCHOLARSHIP PROGRAM.
Subdivision 1.
Establishment.
A county may establish a scholarship fund from any unencumbered revenue received pursuant to section 298.018, 298.28, 298.39, 298.396, or 298.405 or any law imposing a tax upon severed mineral values. Scholarships must be used at a two-year Minnesota State Colleges and Universities institution within the county. The county shall establish procedures for applying for and distributing the scholarships.
Subd. 2.
Eligibility.
An applicant for a scholarship under this section must be a resident of the county at the time of the applicant's high school graduation. The county may establish additional eligibility criteria.
History:
2017 c 89 art 2 s 22
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.2216 — Giants Ridge Account.

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 may also receive private contributions, gifts, or grants under section 16A.013. Any interest or profit accruing from investment of these sums is credited to the account.
Subd. 2.
Definitions.
(a) For the purposes of this section the following terms have the meanings given.
(b) "Commissioner" means the commissioner of Iron Range resources and rehabilitation.
(c) "Income" means the amount of interest or profit accruing from the investment of account funds.
(d) "Long-term maintenance" means activities that would constitute substantial repairs or rehabilitation.
(e) "Routine maintenance" means activities that are predictable and repetitive.
Subd. 3.
Use of funds.
(a) Income derived from the investment of principal in the account may be used by the commissioner for capital expenditures, facility operations, or routine or long-term maintenance of the commercial, state-owned assets within the Giants Ridge Recreation Area. No money from this account may be used for any purposes except those described in this section and no money from this account may be transferred to any other account in the state treasury without specific legislative authorization.
(b) Investment management fees incurred by the State Board of Investment are eligible expenses for reimbursement from the account.
(c) The commissioner has authority to approve or deny expenditures of funds in the account.
Subd. 4.
Appropriation.
Income in the account derived from the investment of principal is appropriated upon request by the commissioner to the agency for the purposes described in this section. The commissioner may also request appropriations from the principal for capital expenditures when the commissioner determines such expenditures are in the best interest of the agency.
Subd. 5.
Investment.
Funds in the account shall be invested pursuant to law by the State Board of Investment.
History:
2023 c 33 s 25
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.222 — Citation.

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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.223 — Taconite Area Environmental Protection Fund.

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 assistance area defined in section 273.1341, that are adversely affected by the environmentally damaging operations involved in mining taconite and iron ore and producing iron ore concentrate and for the purpose of promoting the economic development of northeast Minnesota. The taconite environmental protection fund shall be used for the following purposes:
(1) to initiate investigations into matters the commissioner of Iron Range resources and rehabilitation determines are in need of study and which will determine the environmental problems requiring remedial action;
(2) reclamation, restoration, or reforestation of mine lands not otherwise provided for by state law;
(3) local economic development projects and public works, including construction of sewer and water systems located within the taconite assistance area defined in section 273.1341;
(4) monitoring of mineral industry related health problems among mining employees; and
(5) local public works projects under section 298.227, paragraph (c).
Subd. 2.
Administration.
The taconite area environmental protection fund shall be administered by the commissioner, who must consult with the advisory board before expending any funds.
Subd. 3.
Appropriation.
There is annually appropriated to the commissioner of Iron Range resources and rehabilitation taconite area environmental protection funds necessary to carry out approved projects and programs and the funds necessary for administration of this section. Annual administrative costs, not including detailed engineering expenses for the projects, shall not exceed five percent of the amount annually expended from the fund.
Funds for the purposes of this section are provided by section 298.28, subdivision 11, relating to the taconite area environmental protection fund.
History:
1977 c 423 art 10 s 20; 1980 c 607 art 7 s 4; 1Sp1981 c 4 art 2 s 31; 1Sp1985 c 14 art 10 s 13; 1988 c 719 art 19 s 18; 1993 c 369 s 110; 1995 c 224 s 93; 1999 c 223 art 2 s 45; 1Sp2001 c 5 art 6 s 19; 1Sp2003 c 21 art 11 s 23; 2005 c 152 art 1 s 4; 2006 c 281 art 4 s 18,19; 2008 c 363 art 10 s 18; 2009 c 78 art 7 s 15; 2013 c 3 s 15,16; 2016 c 158 art 1 s 165; 2017 c 94 art 7 s 38,39
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.224 — Investment Of Funds; Income.

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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.227 — Taconite Economic Development Fund.

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 separate taconite economic development fund for each taconite and direct reduced ore producer. Money from the fund for each producer shall be released by the commissioner after review by a joint committee consisting of an equal number of representatives of the salaried employees and the nonsalaried production and maintenance employees of that producer. The District 11 director of the United States Steelworkers of America, on advice of each local employee president, shall select the employee members. In nonorganized operations, the employee committee shall be elected by the nonsalaried production and maintenance employees. The review must be completed no later than six months after the producer presents a proposal for expenditure of the funds to the committee. The funds held pursuant to this section may be released only for workforce development, concurrent reclamation, plant and stationary mining equipment, facilities for the producer, or for research and development in Minnesota on new mining, taconite, iron, or steel production technology, but only if the producer provides a matching expenditure equal to the amount of the distribution to be used for the same purpose. If a proposed expenditure is not approved by the commissioner, after consultation with the advisory board, the funds must be deposited in the taconite environmental protection fund under sections 298.222 to 298.225. If a taconite production facility is sold after operations at the facility had ceased, any money remaining in the fund for the former producer may be released to the purchaser of the facility on the terms otherwise applicable to the former producer under this section. If a producer fails to provide matching funds for a proposed expenditure within six months after the commissioner approves release of the funds, the funds may be released by the commissioner for deposit in the taconite area environmental protection fund created in section 298.223. Any portion of the fund which is not released by the commissioner within one year of its deposit in the fund shall be distributed to the taconite environmental protection fund.
History:
1992 c 511 art 9 s 8; 1993 c 375 art 16 s 1; 1994 c 587 art 6 s 2; 1995 c 264 art 7 s 2; 1996 c 471 art 12 s 1; 1Sp2001 c 5 art 6 s 21; 2003 c 127 art 11 s 12; 2006 c 259 art 12 s 9; 2007 c 135 art 5 s 1; 2008 c 366 art 10 s 5; 2009 c 78 art 7 s 16; 2009 c 88 art 12 s 7; 2010 c 216 s 18; 2013 c 3 s 17; 2013 c 143 art 11 s 3; 2017 c 94 art 7 s 40; 1Sp2017 c 1 art 11 s 15; 2018 c 198 s 1
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.25 — Taxes Additional To Occupation Tax; In Lieu Of Other Taxes.

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 other taxes upon taconite, iron sulphides, direct reduced ore, and other iron-bearing material or the lands in which they are contained, or upon the mining or quarrying thereof, or the production of concentrate or direct reduced ore therefrom, or upon the concentrate or direct reduced ore produced, or upon the machinery, equipment, tools, supplies and buildings used in such mining, quarrying or production, or upon the lands occupied by, or used in connection with, such mining, quarrying or production facilities. If electric or steam power for the mining, transportation or concentration of taconite, concentrates, direct reduced ore, or other iron-bearing material produced therefrom is generated in plants principally devoted to the generation of power for such purposes, the plants in which such power is generated and all machinery, equipment, tools, supplies, transmission and distribution lines used in the generation and distribution of such power, shall not be considered to be machinery, equipment, tools, supplies and buildings used in the mining, quarrying, or production of taconite, taconite concentrates or direct reduced ore within the meaning of this section, and shall be subject to general property taxation. Nothing in this section prevents the assessment and taxation under the general property tax law of:
(1) the surface of reserve land containing taconite or other iron-bearing material and not occupied by such facilities or used in connection with them at the value of the land without regard to the taconite, iron sulphides, or other iron-bearing materials in the land;
(2) merchantable iron ore or other minerals, or iron-bearing materials other than taconite or iron sulphides in the lands;
(3) facilities used in producing sulphur or sulphur products from iron sulphide concentrates, or in refining sulphur products; or
(4) any property used for residential or townsite purposes, including utility services to that property.
This section does not provide an exemption from general property taxation for ore docks even if located at the site of a taconite production facility.
History:
1941 c 375 s 3; 1947 c 93 s 3; 1955 c 729 s 1; 1957 c 363 s 1; 1961 c 450 s 1; Ex1971 c 31 art 30 s 2; 1977 c 423 art 10 s 13; 1987 c 268 art 9 s 38; 1995 c 264 art 7 s 4; 2008 c 154 art 8 s 6; 2008 c 366 art 10 s 7
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.26 — Tax On Unmined Taconite And Iron Sulphides.

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 at the local tax rate prevailing in the taxing district and spread against the net tax capacity of the taconite or iron sulphides, such net tax capacity to be determined in accordance with existing laws. The amount of the tax spread under authority of this section by reason of the taconite and iron sulphides in any tract of land shall not exceed $15 per acre.
History:
1941 c 375 s 4; 1947 c 93 s 4; 1977 c 423 art 10 s 14; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11; 1994 c 587 art 5 s 16
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.283 — Change Of Status Of Municipality; Date For Determining Status.

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 determine the amounts payable to the consolidated municipality according to the combined population resulting, for the purpose of determining aid payable under the provisions of section 298.282. The determination of amounts payable under the provisions of section 298.282 shall however be based on the status of the municipality on January 1 of each year.
History:
Ex 1971 c 31 art 30 s 7; 1973 c 582 s 3; 1973 c 631 s 10
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.285 — State Aid Amount; Appropriation.

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 and thereafter, except as provided in paragraph (b).
(b) Other iron-bearing material, as defined in section 298.001, subdivision 9, must not be included in the determination of state aid amounts under paragraph (a) until distribution year 2024.
(c) There is appropriated from the general fund to the commissioner an amount equal to the state aid determined under this section. The appropriation must be distributed under section 298.28, as if the aid were production tax revenues.
History:
1Sp2001 c 5 art 6 s 39; 1Sp2021 c 14 art 11 s 22
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.291 — Citation.

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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.293 — Expending Funds.

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 that does not exceed the sum of the net interest, dividends, and earnings arising from the investment of the trust for the preceding 12 calendar months from the date of the authorization plus, for fiscal year 1983, $10,000,000 from the corpus of the fund. The funds may be spent only in or for the benefit of the taconite assistance area as defined in section 273.1341. If during any year the taconite property tax account under sections 273.134 to 273.136 does not contain sufficient funds to pay the property tax relief specified in Laws 1977, chapter 423, article X, section 4, there is appropriated from this trust fund to the relief account sufficient funds to pay the relief specified in Laws 1977, chapter 423, article X, section 4.
History:
1977 c 423 art 10 s 27; 1978 c 721 art 9 s 4; 2Sp1982 c 2 s 6; 1983 c 46 s 2; 1Sp1985 c 14 art 10 s 23; 1Sp2001 c 5 art 6 s 31; 1Sp2003 c 21 art 11 s 12,27
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 298 — Minerals Taxes › Section 298.294 — Investment Of Fund.

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 trust and shall be included and become part of the trust fund. The amounts transferred are appropriated from the trust fund to the commissioner of Iron Range resources and rehabilitation for deposit in a separate account for expenditure for the purposes set forth in section 298.292. Amounts appropriated pursuant to this section shall not cancel but shall remain available unless expended.
History:
1977 c 423 art 10 s 28; 3Sp1981 c 2 art 7 s 6; 2Sp1982 c 2 s 7; 1983 c 46 s 3; 2009 c 78 art 7 s 20; 2010 c 215 art 9 s 1; 2010 c 216 s 20; 2013 c 3 s 20; 2016 c 158 art 1 s 167; 2022 c 55 art 1 s 145