Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 298.391. Agglomerating facilities definitions

Subdivision 1. Definitions. When used insections 298.391to298.396, the following terms have the meaning assigned to them in this section, unless the context otherwise requires.

Subd. 2. Repealed byLaws 1998, c. 389, art. 10, § 23.

Subd. 3. Agglomerating facility. “Agglomerating facility” means a plant or plants, other than taconite plants or semitaconite facilities for the production of agglomerates and other merchantable iron ore products not less than 80 percent of the total annual productive capacity of which is designed and used for the production of agglomerates, together with all lands, except iron ore and iron-bearing material therein; all structures, buildings, machinery, equipment, tools and supplies which are used or to be used in connection with such plant or plants or in connection with the mining of agglomerate reserves; mined iron ore, iron-bearing materials and concentrates stockpiled at said plant or plants for processing therein and stockpiles of the merchantable iron ore products which have been produced therein.

Subd. 4. Agglomeration. “Agglomeration” means the application of a process either of pelletizing, sintering, nodulizing, briquetting, extruding or mechanical pressure to iron ore and iron-bearing material, other than taconite and semitaconite, at temperatures in excess of 900 degrees Fahrenheit.

Subd. 5. Repealed byLaws 1998, c. 389, art. 10, § 23.