Minnesota Statutes 298.394 – Nature of Tax
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Such tax shall be in addition to the occupation tax imposed upon the business of mining and producing iron ore and in addition to the royalty tax imposed upon royalties received for permission to mine and produce iron ore. Except as herein otherwise provided, it shall be in lieu of all other taxes upon the agglomerating facility or upon the production of agglomerates and other merchantable iron ore products therein, or upon the agglomerates and other products so produced.
Terms Used In Minnesota Statutes 298.394
- Agglomerates: means the merchantable iron ore aggregates which are produced by agglomeration. See Minnesota Statutes 298.001
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44