Minnesota Statutes

Minn. Stat. § 298.40 (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[Repealed]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[Repealed, 1987 c 268 art 9 s 43]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, 1981–1983 · 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 50× “This is an appeal by the Commissioner of Revenue from a decision of the Tax Court holding that the aggregate occupation, royalty and excise tax assessed against a taco-nite mining company for the years 1971 through 1974 exceeded the limits imposed by Minn.Stat. § 298.40 (1982)…”

Reserve Mining Co. v. State, 310 N.W.2d 487 (Minn. 1981). · cites it 10× “Additionally, the district court found the tailings tax to be an excise tax subject to the limitations on the taxation of taconite production imposed by Minn.Stat. § 298.40, subd. 1 (1980) and by Minn.”

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