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298.75

Statute ID: 10902

Minerals Taxes-Aggregate material removal; production tax.

In Effect

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Details are only available for Penalty and Charging Statutes.

Statute Number:

298.75

Enactment Date:

Jan 1, 1859

Effective Date:

Jan 1, 1859

Expiration Date:

Repealed?:

Summary Text:

Minerals Taxes-Aggregate material removal; production tax.

Statute ID:

10902

Created:

Jun 1, 2007 by mnjis.legal.analyst@state.mn.us

Updated:

Jun 1, 2007 by mnjis.legal.analyst@state.mn.us

Last Update Action:

Added

Legal Analyst Comment:

Summary Text:

Minerals Taxes-Aggregate material removal; production tax.

Link to MN Statute Text:

https://www.revisor.leg.state.mn.us/stats/298/75.html

Legislative Session:

1859 - Regular

Session Law Text?:

Statute text last updated on:

Jun 1, 2007

Subd. 2.   
A county shall impose upon every importer and operator a production tax up to ten cents per cubic yard or up to seven cents per ton of aggregate material removed 
except that the county board may decide not to impose this tax if it determines that in the previous year operators removed less than 20,000 tons or 14,000 cubic yards of aggregate material from that county. The tax shall be imposed on aggregate material produced in the county when the aggregate material is transported from the extraction site or sold. When aggregate material is stored in a stockpile within the state of Minnesota and a public highway, road or street is not used for transporting the aggregate material, the tax shall be imposed either when the aggregate material is sold, or when it is transported from the stockpile site, or when it is used from the 
stockpile, whichever occurs first. The tax shall be imposed on an importer when the aggregate material is imported into the county that imposes the tax.
If the aggregate material is transported directly from the extraction site to a waterway, railway, or another mode of transportation other than a highway, road or street, the tax imposed by this section shall be apportioned equally between the county where the aggregate material is extracted and the county to which the aggregate material is originally transported. If that destination is not located in Minnesota, then the county where the aggregate material was extracted shall receive all of the proceeds of the tax.

Subd. 5.   
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.