Minnesota Statutes

§ 298.48 — MINERAL RIGHTS; EXPLORATION DATA; FILING REQUIREMENTS; PENALTIES

Minnesota § 298.48
JurisdictionMinnesota
PartEXCISE AND SALES TAXES
Ch. 298MINERALS TAXES

This text of Minnesota § 298.48 (MINERAL RIGHTS; EXPLORATION DATA; FILING REQUIREMENTS; PENALTIES) 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. § 298.48 (2026).

Text

Subdivision 1.Annual filing. By April 1 each year, every owner or lessee of mineral rights who, in respect thereto, has engaged in any exploration for or mining of taconite, semitaconite, or iron-sulphide shall file with the commissioner of revenue all data of the following kinds in the possession or under the control of the owner or lessee which was acquired during the preceding calendar year:

(a)Maps and other records indicating the location, character and extent of exploration for taconite, semitaconite, or iron-sulphides;
(b)Logs, notes and other records indicating the nature of minerals encountered during the course of exploration;
(c)The results of any analyses of metallurgical tests or samples taken in connection with exploration;
(d)The ultimate pit layout and the supporting c

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Legislative History

1977 c 423 art 10 s 29;1978 c 767 s 36;1981 c 356 s 193;1983 c 289 s 115subd 1;1986 c 444;1Sp1986 c 3 art 1 s 82;1987 c 312 art 1 s 26subd 2;1992 c 464 art 1 s 56;1998 c 389 art 10 s 21;1Sp2003 c 4 s 1

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Bluebook (online)
Minnesota § 298.48, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/298/298.48.