ROYALTIES

See also COPYRIGHT; INVENTIONS; PATENTS; PRODUCT DEVELOPMENT

Definitions

General Assistance Act, Minn. Statutes 2005 256D.02

Withholding (taxes), Minn. Statutes 2005 290.923

Foreign corporations

Federal taxable income, additions, Minn. Statutes 2005 290.01

Income

Definitions, Minn. Statutes 2005 256D.02, 501B.61, 501B.67

Ore, see Minerals under this topic

Income and franchise taxes

Iron ore, see same under this topic

Minerals, see same under this topic

Sales factor, determination, Minn. Statutes 2005 290.191

Information returns (taxes)

Filing exception, Minn. Statutes 2005 289A.12

Investment in, trustees, enumerated powers, Minn. Statutes 2005 501B.81

Iron ore

Additional taxes, Minn. Statutes 2005 298.36, 298.394, 298.405

Calculation, Minn. Statutes 2005 93.20

Income taxes, Minn. Statutes 2005 290.92, 290.923

Royalties not considered income, income and franchise taxes, Minn. Statutes 2005 290.05

State mineral lands, Minn. Statutes 2005 93.193, 93.20

State-owned ore, construction uses, Minn. Statutes 2005 93.41

Withholding (taxes)

Payment, due dates, Minn. Statutes 2005 289A.20, 290.923

Returns, filing, Minn. Statutes 2005 289A.09, 289A.18, 289A.19, 290.923

Statements, providing to payees, Minn. Statutes 2005 289A.09, 290.923

Mineral lands

Property leases, counties, duties, Minn. Statutes 2005 373.01

State mineral lands, calculation, Minn. Statutes 2005 93.20

Minerals

Income taxes, Minn. Statutes 2005 290.92, 290.923

Iron ore, see same under this topic

Presumption of abandonment, Minn. Statutes 2005 345.39

Royalties not considered income, income and franchise taxes, Minn. Statutes 2005 290.05

State trust fund lands, Minn. Statutes 2005 16A.125

Taconite, see Royalties under TACONITE

Unclaimed royalties, see ABANDONED AND UNCLAIMED PROPERTY

Withholding (taxes)

Payment, due dates, Minn. Statutes 2005 289A.20, 290.923

Returns, filing, Minn. Statutes 2005 289A.09, 289A.18, 289A.19, 290.923

Statements, providing to payees, Minn. Statutes 2005 289A.09, 290.923

Nondramatic musical works, Minn. Statutes 2005 325E.50 to 325E.57

Ores, see Minerals under this topic

Ownership, Minn. Statutes 2005 116P.10

State mineral lands, calculation

Producer price index, use, Minn. Statutes 2005 93.20

Taconite, calculation, producer price index, Minn. Statutes 2005 93.20

Trade secrets, misappropriation, Minn. Statutes 2005 325C.02, 325C.03

Uniform Principal and Income Act, Minn. Statutes 2005 501B.61, 501B.67