Minnesota § 298.405 IRON ORE BEARING MATERIAL OTHER THAN TACONITE AND SEMITACONITE; TAXATION

Minnesota Statutes

§ 298.405 — IRON ORE BEARING MATERIAL OTHER THAN TACONITE AND SEMITACONITE; TAXATION

Minnesota § 298.405

PartEXCISE AND SALES TAXES

Ch. 298MINERALS TAXES

This text of Minnesota § 298.405 (IRON ORE BEARING MATERIAL OTHER THAN TACONITE AND SEMITACONITE; TAXATION) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 298.405 (2026).

Text

Subdivision 1.Definition. Iron-bearing material, other than taconite and semitaconite, having not more than 46.5 percent natural iron content on the average, is subject to taxation under section298.24. The tax under that section applies to material that is treated in Minnesota for the purpose of making the iron-bearing material merchantable by any means of beneficiation, separation, concentration, or refinement. The tax under section298.24does not apply to unmined iron ore and low-grade iron-bearing formations as described in section273.13, subdivision 31, clause (1). Subd.

2.[Repealed,2008 c 366 art 10 s 16] Subd.

3.[Repealed,2008 c 366 art 10 s 16] Subd.

4.[Repealed,2008 c 366 art 10 s 16]

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Subdivision 1.Definition.
Iron-bearing material, other than taconite and semitaconite, having not more than 46.5 percent natural iron content on the average, is subject to taxation under section298.24. The tax under that section applies to material that is treated in Minnesota for the purpose of making the iron-bearing material merchantable by any means of beneficiation, separation, concentration, or refinement. The tax under section298.24does not apply to unmined iron ore and low-grade iron-bearing formations as described in section273.13, subdivision 31, clause (1).

Subd. 2.
[Repealed,2008 c 366 art 10 s 16]

Subd. 3.
[Repealed,2008 c 366 art 10 s 16]

Subd. 4.
[Repealed,2008 c 366 art 10 s 16]