Minnesota Statutes

Minn. Stat. § 299.01 (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[Repealed]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[Repealed, 1987 c 268 art 9 s 43]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, 1967–1970 · leading case: United States Steel Corp. v. United States, 270 F. Supp. 253 (S.D.N.Y. 1967).

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United States Steel Corp. v. United States, 270 F. Supp. 253 (S.D.N.Y. 1967). · cites it 2× “Minn.Stat. § 299.01. Minnesota decisions have distinctly enunciated the principle that the royalty tax is a tax on the ore lands of the owner.”

McLean v. Comm'r, 54 T.C. 569 (Tax Ct. 1970). “and 273.01 et seq . The royalty taxes on the royalties paid by the lessees to the Washburn Trust were asserted under Minnesota Statutes Annotated, secs.”

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