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Last Updated: 10/26/2017

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Mineral Taxes

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Mineral Taxes > Tax Information

  • When is the Occupation Tax return due?Back to top

    The regular due date for filing your annual Occupation Tax return, Form M30, is May 1 of the following year. If you need more time to prepare your return, there is an automatic seven-month filing extension. You are not required to submit a form to receive this extension. In addition, if the IRS grants an extension of time to file your federal return that is longer than Minnesota’s seven-month extension, your state filing due date is extended to the federal due date.

    This extension is for filing only. There is no extension to pay. You must pay your total tax due by the regular May 1 due date to avoid penalties and interest. See Penalty Information for Businesses.

  • When are my Production Tax reports due?Back to top

    You must file two reports annually:

    • Form EPR, Estimated Production Report: Your estimated production report is due October 15. This report shows your estimated production tonnages for the year.
    • Form MT11, Taconite Production Report: Your annual production report is due February 1 following the production year. This report shows your final tonnages for the production year.

  • What is the Taconite Assistance Area?Back to top

    The Taconite Assistance Area includes school districts that have a city or town in which:

    ·     the assessed valuation of unmined iron ore on May 1, 1941, was at least 40 percent of the assessed valuation of all real property; or
    ·     there was a taconite facility or power plant on January 1, 1977.
     
    The Taconite Assistance Area includes the Taconite Tax Relief Area. See area maps.

  • What if I can't file my Occupation Tax return on time?Back to top

    You are granted an automatic seven-month filing extension if you can’t file your Occupation Tax return by the regular May 1 due date. You are not required to submit a form to receive this extension. In addition, if the IRS grants an extension of time to file your federal return that is longer than Minnesota’s seven-month extension, your state filing due date is extended to the federal due date.

    This extension is for filing only. There is no extension to pay. You must pay your total tax due by the regular May 1 due date to avoid penalties and interest. See Penalty Information for Businesses.

  • How do I make changes to my Occupation Tax return once I have filed? Back to top

    To report changes or claim a refund, you must file an amended return. Complete Form M30 and schedules for the year you are amending. Check the box at the top of Form M30 to indicate it is an amended return.

    If the IRS changes or audits your federal return, or if you amend your federal return and it affects your Minnesota Occupation Tax return, you must amend your Minnesota return. You must file an amended return within 180 days after you are notified of the changes by the IRS, or after you file an amended federal return. See Reporting Federal Changes.

    Mail your amended return to:

    Minnesota Revenue
    Mail Station 6100
    St. Paul, MN 55146-6100

  • Where do I mail my Occupation Tax return?Back to top

    Mail your Occupation Tax return, Form M30 and schedules, to:
     
    Minnesota Revenue
    Mail Station 6100
    St. Paul, MN 55146-6100
     
    At this time, Occupation Tax returns cannot be filed electronically.


  • Who has to pay the Occupation Tax? Back to top

    Anyone who:
    • Mines ore, or
    • Produces such metals in Minnesota, such as taconite, semi-taconite and iron ore; and direct reduced iron (DRI); or
    • Produces non-iron metals in Minnesota. 

  • How does the state use its Occupation Tax funds?Back to top

    The revenue goes into the state's general fund.  About half of it goes to the University of Minnesota and the state's public schools.

  • Where do I mail my Production Tax reports?Back to top

    Mail both your estimated and final reports (Form EPR and Form MT11) to:

    Minnesota Revenue
    Mail Station 6100
    St. Paul, MN 55146-6100

  • How is Production Tax revenue distributed?Back to top

    Production Tax revenue is distributed to cities, towns, counties and school districts within the Taconite Assistance Area, as well as to various funds and other recipients. See information on Production Tax Distributions.

  • What is the Gross Domestic Product Implicit Price Deflator (GDPIPD)?Back to top

    The GDPIPD is an index maintained by the U.S. Department of Commerce measuring inflation in the overall economy. The Production Tax rate and some distributions are adjusted annually based on the change in this index.