TACONITE AND IRON SULFIDES TAXES

Additional taxes, tailings, Minn. Statutes 2004 298.24

Additional to other taxes, Minn. Statutes 2004 298.25

Amount

Generally, Minn. Statutes 2004 298.24

Unmined taconite and iron sulfides, Minn. Statutes 2004 298.26

Appeals, orders, Minn. Statutes 2004 298.27

Application of law

Imposition of tax, Minn. Statutes 2004 298.24

Occupation tax law, Minn. Statutes 2004 298.27

Assessment

Occupation taxes, application of law, Minn. Statutes 2004 298.27

Unmined taconite and iron sulfides, local tax rate, Minn. Statutes 2004 298.26

Collection, Minn. Statutes 2004 298.27

Constitutional provisions, Minn. Const. art 10 s 6

Credits, reductions, Minn. Statutes 2004 298.28

Definitions, generally, Minn. Statutes 2004 298.001, 298.24

Determination, Minn. Statutes 2004 298.24, 298.27

Estimates, taxpayers, duties, Minn. Statutes 2004 298.28

Exemptions, taconite or iron sulfides used to produce direct reduced ore, Minn. Statutes 2004 298.24

Hearings, Minn. Statutes 2004 298.27

Imposition of tax, Minn. Statutes 2004 298.24

In lieu of other taxes, Minn. Statutes 2004 298.25

Orders

Appeals, occupation taxes, application of law, Minn. Statutes 2004 298.27

Revenue allocation, multiple taxing districts, apportionment, Minn. Statutes 2004 298.28

Payment, Minn. Statutes 2004 298.27, 298.28

Penalties (monetary)

Payment or reporting violations, Minn. Statutes 2004 298.27

Property subject to

Mortgage registry taxes, exemptions, Minn. Statutes 2004 287.04

Rate, Minn. Statutes 2004 298.24, 298.28

Reports about

Estimated distribution, Minn. Statutes 2004 298.28

Requirements, Minn. Statutes 2004 298.27

Violations, monetary penalties, Minn. Statutes 2004 298.27

Revenues

Allocation, Minn. Statutes 2004 298.22, 298.223, 298.28

City councils, per diem, Minn. Statutes 2004 415.10

County auditors, duties, Minn. Statutes 2004 126C.48

Deductions, Minn. Statutes 2004 298.28

Depositing, Minn. Statutes 2004 298.24, 298.28

Distribution

County auditors, duties, Minn. Statutes 2004 298.27

Generally, Minn. Statutes 2004 298.225, 298.28, 298.2961

To school districts, Minn. Statutes 2004 126C.21, 126C.48, 127A.45

Rulemaking about, reports, Minn. Statutes 2004 298.27

Taxable ton, defined, Minn. Statutes 2004 298.28

Taxpayers

Bankruptcy, delayed payments, distribution, Minn. Statutes 2004 298.28

Estimates, duties, Minn. Statutes 2004 298.28

Notice received, amount of tax, Minn. Statutes 2004 298.27

Reports given, Minn. Statutes 2004 298.27

Unconstitutional taxes, amount, effect, Minn. Statutes 2004 298.24