Minnesota Statutes

Minn. Stat. § 298.03 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1987 c 268 art 9 s 43]

Notes of Decisions

Cited in 2 cases, 1956–1983 · leading case: Pickands Mather & Co. v. Comm'r of Revenue, 334 N.W.2d 155 (Minn. 1983).

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Pickands Mather & Co. v. Comm'r of Revenue, 334 N.W.2d 155 (Minn. 1983). · cites it 20× “In computing the occupation tax, Minn. Stat. § 298.03 (1982) allows the mining company to take certain statutory deductions from the mouth-of-the-mine value as part of the process of determining the valuation for the purpose of the occupation tax.”

Oliver Iron Mining Co. v. Comm'r of Taxation, 76 N.W.2d 107 (Minn. 1956). · cites it 2× “3 In the application of the Lake Erie price there are deducted certain transportation costs to determine the value of the ore at the *16 mouth of the mine and there are also certain specific statutory-deductions under § 298.03 which must be applied in order to arrive at the…”

— Minn. Stat. § 298.03(6) — 1 case

Pickands Mather & Co. v. Comm'r of Revenue, 334 N.W.2d 155 (Minn. 1983). “In computing the occupation tax, Minn. Stat. § 298.03 (1982) allows the mining company to take certain statutory deductions from the mouth-of-the-mine value as part of the process of determining the valuation for the purpose of the occupation tax.”

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