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.
Minn. Stat. § 298.394
NATURE OF TAX.
Known as the Douglas J. Johnson Economic Protection Trust Fund Act
The act spans §§ 298.001 to 298.75 (52 sections).
1965 c 893 s 4
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.