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Minnesota Criminal Justice Statute Service
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298.75.5
Statute ID:
10904
Statute Function ID:
24528
Minerals Taxes-Failure to file;pay tax; more than 60 days
In Effect
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Function Details
History
Text
Penalty
Classifications
Offense Level:
Petty Misdemeanor (PM)
General Offense Code:
Other (9)
Offense Summary Code & Rank:
Crimes Against Govt (Y) (Rank 19)
Detailed Offense Code:
Taxes (921)
Offense Severity Level:
Function Text:
UCR Code
Description
Flags
Crime of Violence:
No
Targeted Misdemeanor:
No
Predatory Offender Registration Review:
No
Enhanceable:
No
Certify to DPS:
No
Report to DNR:
No
DPS Group:
No
Conditional Release:
No
Payable:
No
Petty Misdemeanor Only if Prosecutor Certifies:
Yes
Third Violation Indicator:
No
Qualified Domestic Violence Related:
No
Nonviolent Controlled Substance Offender Review:
No
Wildlife Restitution:
No
Statute Number:
298.75.5
Enactment Date:
Jan 1, 1859
Effective Date:
Jan 1, 1859
Expiration Date:
Repealed?:
No
Summary Text:
Minerals Taxes-Failure to file;pay tax; more than 60 days
Statute ID:
10904
Created:
Jun 1, 2007 by mnjis.legal.analyst@state.mn.us
Updated:
Sep 23, 2013 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Added
Legal Analyst Comment:
Adding Subdivision 5, Chare and Penalty Provisions
Summary Text:
Minerals Taxes-Failure to file;pay tax; more than 60 days
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/298/75.html
Legislative Session:
1859 - Regular
Session Law Text?:
No
Statute text last updated on:
Sep 23, 2013
Failure to file the report and submit payment shall result in a penalty of $5 for each of the first 30 days, beginning on the 15th day after the last day of each calendar quarter, for which the report and payment is due and no statement of objection has been filed as provided in subdivision 4, and a penalty of $10 for each subsequent day shall be assessed against the operator or importer who is required to file the report. The penalties imposed by this subdivision shall be collected as part of the tax and credited to the county revenue fund. If neither the report nor a statement of objection has been filed after more than 60 days have elapsed from the date when the notice was sent, the operator or importer who is required to file the report is guilty of a misdemeanor.
