ROYALTIES

See also COPYRIGHT; INVENTIONS; PATENTS; PRODUCT DEVELOPMENT

Definitions

General Assistance Act, Minn. Statutes 2013 256D.02

Music royalties, Minn. Statutes 2013 325E.50

Unemployment Insurance Law, Minn. Statutes 2013 268.035

Withholding (taxes), Minn. Statutes 2013 290.923

Foreign corporations, federal taxable income, additions, Minn. Statutes 2013 290.01

Income

Definitions, Minn. Statutes 2013 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 2013 290.191

Information returns (taxes), filing exception, Minn. Statutes 2013 289A.12

Investment in, trustees, enumerated powers, Minn. Statutes 2013 501B.81

Iron ore

Additional taxes, Minn. Statutes 2013 298.36, 298.394, 298.405

Calculation, Minn. Statutes 2013 93.20

Income taxes, Minn. Statutes 2013 290.92, 290.923

Royalties not considered income, income and franchise taxes, Minn. Statutes 2013 290.05

State mineral lands, Minn. Statutes 2013 93.193, 93.20

State-owned ore, construction uses, Minn. Statutes 2013 93.41

Withholding (taxes)

Payment, due dates, Minn. Statutes 2013 289A.20, 290.923

Returns, filing, Minn. Statutes 2013 289A.09, 289A.18, 289A.19, 290.923

Statements, providing to payees, Minn. Statutes 2013 289A.09, 290.923

Mineral lands

Leases, minerals management account, Minn. Statutes 2013 93.22

Property leases, counties, duties, Minn. Statutes 2013 373.01

State mineral lands, calculation, Minn. Statutes 2013 93.20

Minerals

Income taxes, Minn. Statutes 2013 290.92, 290.923

Iron ore, see same under this topic

Presumption of abandonment, Minn. Statutes 2013 345.39

Royalties not considered income, income and franchise taxes, Minn. Statutes 2013 290.05

State trust fund lands, Minn. Statutes 2013 16A.125

Taconite, see Royalties under TACONITE

Unclaimed royalties, see ABANDONED AND UNCLAIMED PROPERTY

Withholding (taxes)

Payment, due dates, Minn. Statutes 2013 289A.20, 290.923

Returns, filing, Minn. Statutes 2013 289A.09, 289A.18, 289A.19, 290.923

Statements, providing to payees, Minn. Statutes 2013 289A.09, 290.923

Nondramatic musical works

Contract requirements, Minn. Statutes 2013 325E.52

Definitions, Minn. Statutes 2013 325E.50

Negotiations, Minn. Statutes 2013 325E.51

Violations, remedies, Minn. Statutes 2013 325E.55, 325E.56

Ores, see Minerals under this topic

Ownership, Minn. Statutes 2013 116P.10

State mineral lands, calculation, producer price index, use, Minn. Statutes 2013 93.20

Taconite, calculation, producer price index, Minn. Statutes 2013 93.20

Trade secrets, misappropriation, Minn. Statutes 2013 325C.02, 325C.03

Uniform Principal and Income Act, Minn. Statutes 2013 501B.61, 501B.67