See also AGGLOMERATING FACILITIES TAXES; PROSPECTING
Employers' liability, Minn. Statutes 2008 180.04
Generally, Minn. Statutes 2008 180.08
Reports about, Minn. Statutes 2008 180.11
Aggregate material, extraction sites, Minn. Statutes 2008 298.75
Assets, Minn. Statutes 2008 298.01
Boundary Waters Canoe Area, Minn. Statutes 2008 84.523
Excavation, mineral extraction excluded, Minn. Statutes 2008 216D.01
Land reclamation, Minn. Statutes 2008 93.46
Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.08
Net proceeds taxes (mining), Minn. Statutes 2008 298.016
Personal property taxes, Minn. Statutes 2008 272.03
Tax administration, Minn. Statutes 2008 289A.02
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2008 298.017
Taconite economic development fund, use, Minn. Statutes 2008 298.227
Easements, permits required, Minn. Statutes 2008 117.47, 2008 117.471
Daily wage, determining, workers' compensation, Minn. Statutes 2008 176.011
Health, monitoring, taconite area environmental protection fund, use, Minn. Statutes 2008 298.223
Workers' compensation, see WORKERS COMPENSATION
Equipment, see Machinery and equipment under this topic
Exploration, costs, net proceeds taxes (mining), deductions, Minn. Statutes 2008 298.017
Exploratory boring, see EXPLORATORY BORING
Iron Range Resources and Rehabilitation Board, spending priority, Minn. Statutes 2008 298.22
Taconite economic development fund, use, Minn. Statutes 2008 298.227
Gravel pits, Minn. Statutes 2008 218.031, 2008 222.27, 2008 268.051
Computation, Minn. Statutes 2008 298.016
Deductions, net proceeds taxes (mining), Minn. Statutes 2008 298.017
Historic sites and places, Minn. Statutes 2008 138.662, 2008 138.664
Hull-Rust-Mahoning Mine, historic place, Minn. Statutes 2008 138.664
Income or gains not subject to state franchise tax, corporations
Subtractions from federal taxable income, Minn. Statutes 2008 290.01
Industrial development projects, see Projects under INDUSTRIAL DEVELOPMENT DISTRICTS
Industrial production, mining defined as, Minn. Statutes 2008 297A.68
Inspections, Minn. Statutes 2008 180.03, 2008 180.05, 2008 180.07
Iron mining, see IRON MINING
Lawsuits, see Part owners of mineral land under this topic
Lean ore stockpile removal, Minn. Statutes 2008 93.46, 2008 93.481
Accidents, employers' liability, Minn. Statutes 2008 180.04
Owners, mining costs, Minn. Statutes 2008 560.04
Water-filled pits, users' liability, Minn. Statutes 2008 604A.24
Acquisition, Minn. Statutes 2008 298.22, 2008 298.227
Defined as heavy equipment, Minn. Statutes 2008 325E.068
Property taxes, exemption, Minn. Statutes 2008 272.02
Real property, exclusion, Minn. Statutes 2008 272.03
Sales and use taxes, Minn. Statutes 2008 297A.68
Tools, Minn. Statutes 2008 272.02, 2008 272.03
Mine development data, classification, Minn. Statutes 2008 103I.605
Bond or other financial assurance, Minn. Statutes 2008 93.481, 2008 93.49
Defined, Minn. Statutes 2008 93.46
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2008 273.16
Plan maps, duties, Minn. Statutes 2008 93.47
Props and supports, duties, Minn. Statutes 2008 180.09
Iron mines, discontinuing operations, conditions, Minn. Statutes 2008 93.003
Liability, mining by part owners, costs, Minn. Statutes 2008 560.04
Maintenance and maintenance plans, Minn. Statutes 2008 93.003
Part owners of mineral land, see same under this topic
Petitions by, tax classification of iron-bearing formations, Minn. Statutes 2008 273.16
Props and supports, duties, Minn. Statutes 2008 180.09
Water-filled mine pits, liability to user, Minn. Statutes 2008 604A.24
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2008 298.017
Definitions, Minn. Statutes 2008 93.46
Liability insurance, Minn. Statutes 2008 93.481
Mine safety devices, exemption, Minn. Statutes 2008 180.03
Natural Resources Department, duties, Minn. Statutes 2008 93.45, 2008 93.47 to 2008 93.51
Peat lands, Minn. Statutes 2008 93.461
Plans, Minn. Statutes 2008 93.481, 2008 103G.222
Policy of state, Minn. Statutes 2008 93.44
Taconite relief areas, taconite area environmental protection fund, use, Minn. Statutes 2008 298.223
Mineral deposit evaluation data, classification, Minn. Statutes 2008 103I.605
Miners, see MECHANICS AND MATERIAL SUPPLIERS LIENS
Cold water aquaculture facilities, Minn. Statutes 2008 180.03
Inspections, Minn. Statutes 2008 180.03
Liability, Minn. Statutes 2008 466.03, 2008 604A.24
Safety devices, Minn. Statutes 2008 180.03
Underground space, see MINED UNDERGROUND SPACE
Water-filled mines, Minn. Statutes 2008 466.03, 2008 604A.24
Condemnation, unsafe places, Minn. Statutes 2008 180.03
Defined as real property, Minn. Statutes 2008 256J.08, 2008 272.03
Employees, orders to quit, unsafe conditions, Minn. Statutes 2008 180.03, 2008 180.04
Fences, Minn. Statutes 2008 180.03, 2008 180.10
Historic sites and places, Minn. Statutes 2008 138.662, 2008 138.664
Idle mines, safety devices, Minn. Statutes 2008 180.03
Inspections, Minn. Statutes 2008 180.03, 2008 180.05, 2008 180.07
Liability, Minn. Statutes 2008 180.04, 2008 466.03, 2008 604A.24
Operators, see Mine operators under this topic
Owners, see Mine owners under this topic
Percentage depletions, Minn. Statutes 2008 290.01, 2008 290.091
Property taxes, exemptions, Minn. Statutes 2008 272.02, 2008 272.03
Reports about, Minn. Statutes 2008 180.11
Safety devices, Minn. Statutes 2008 180.03, 2008 180.09, 2008 180.10
Sales and use taxes, exemptions, Minn. Statutes 2008 297A.71
Trespass, Minn. Statutes 2008 609.605
Violations and penalties, see same under this topic
Assets, basis of property, federal and state income taxes, Minn. Statutes 2008 290.01
Generally, Minn. Statutes 2008 300.65
Income taxes, see Mining companies under INCOME AND FRANCHISE TAXES
Losses not subject to state income tax, federal taxable income, additions, Minn. Statutes 2008 290.01
Matching funds, acquisition of equipment and facilities, Minn. Statutes 2008 298.227
Net income, nondeductible items, Minn. Statutes 2008 290.10
Occupation tax returns, filing extension, Minn. Statutes 2008 289A.19
Shares, Minn. Statutes 2008 300.65
Tax liability, income taxes, Minn. Statutes 2008 289A.31
Taxable net income, alternative allocation methods, exception, Minn. Statutes 2008 290.20
Mining cooperatives, see COOPERATIVE ASSOCIATIONS
Mountain Iron Mine, historic place, Minn. Statutes 2008 138.664
Net proceeds, Minn. Statutes 2008 272.02, 2008 298.015, 2008 298.017
Occupation taxes, see OCCUPATION TAXES
Lawsuits to mine land, Minn. Statutes 2008 560.01 to 2008 560.03
Less than half-interest owners, rights, Minn. Statutes 2008 560.07
Mining under court order, Minn. Statutes 2008 560.04 to 2008 560.09
Surface use, Minn. Statutes 2008 560.05
Peatland scientific and natural areas, Minn. Statutes 2008 84.035
Administration, costs, Minn. Statutes 2008 93.481
Applications, Minn. Statutes 2008 93.481, 2008 93.50, 2008 103I.605
Natural Resources Department, permits necessary for easements, Minn. Statutes 2008 117.47, 2008 117.471
Requirement, Minn. Statutes 2008 93.481
State mineral lands, see Permits under MINERAL LANDS
Water use permits, Minn. Statutes 2008 103G.297
Generally, Minn. Statutes 2008 93.001
Mineland reclamation, Minn. Statutes 2008 93.44
Property taxes, qualified businesses
Extended duration abatement, Minn. Statutes 2008 469.1813
Property, sale or acquisition, counties, powers, Minn. Statutes 2008 373.01
Reclamation, see Mineland reclamation under this topic
Reports about, mine inspectors, duties, Minn. Statutes 2008 180.11
Costs, net proceeds taxes (mining), deductions, Minn. Statutes 2008 298.017
Taconite economic development fund, use, Minn. Statutes 2008 298.227
Sales and use taxes, exemptions, Minn. Statutes 2008 297A.68
Sand pits, Minn. Statutes 2008 218.031
Historic place, Minn. Statutes 2008 138.664
State park, Minn. Statutes 2008 85.012
State lands, see MINERAL LANDS
Taconite mining, see TACONITE MINING
Tailings, deposits, state land, leases, Minn. Statutes 2008 92.50
Leases, Minn. Statutes 2008 93.43, 2008 282.01, 2008 282.04
Waste products, depositing on, Minn. Statutes 2008 282.04
Taxes, see OCCUPATION TAXES
Personal property taxes, exemption, Minn. Statutes 2008 272.02
Real property, exclusion, Minn. Statutes 2008 272.03
Trespass, Minn. Statutes 2008 609.605
Variances from rules, Minn. Statutes 2008 93.48
Generally, Minn. Statutes 2008 93.51
Mines, Minn. Statutes 2008 180.10, 2008 180.12
Mining companies, shares or securities, fraudulent issuance or sale, Minn. Statutes 2008 300.65
Public waters, unauthorized mining under, Minn. Statutes 2008 93.34
Waste products, depositing on tax-forfeited lands
Leases, permits, or licenses, Minn. Statutes 2008 282.04
Wells and borings, Minn. Statutes 2008 103I.113
Wilderness areas, Minn. Statutes 2008 86A.05