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2017 Production Tax Report

ducer’s three-year production average by the

of the original product and use a new page

Information and

for the reclassified product and show the

tax rate. In the case of “other iron-bearing

tonnage as December tonnage.

material, ” the tax rate is applied against the

Assistance

current year’s production. The 2017 tax rate

Part 2

is $2.701 per taxable ton.

Production, Crude Ore Mined

Website

We will notify you of the total tax due by

and Shipments

Feb. 14, 2018 and provide you with payment

Part 2 provides information on where the

details for each payment due to county

ore was mined so that the tax can be distrib-

auditors and the Department of Iron Range

uted accurately.

Resources and Rehabilitation (IRRR).

Mining.taxes@state.mn.us

Payments to Counties and IRRR

Part 3

Phone

Payments to county auditors and the

Stockpile and Concentrating Data

IRRR are made in two installments.

218-735-3146

Section A identifies stockpiles of pellets or

The first half is due on or before Feb. 24,

finished concentrate. List separately:

This material is available in alternate formats.

2018; the second half is due on or before

Aug. 24, 2018. All payments must be made

• Stockpiles reported as production (you

electronically by a funds transfer as defined

do not need to enter the analysis again

in M.S. 336.4A-104.

if it is essentially the same as what was

Filing Requirements

reported in Part 2).

Distribution of Tax

You must file a Minnesota production tax

• Stockpiles not yet reported as production,

The production tax is distributed to the tax-

report, Form MT11, if you produce iron ore

such as bin inventory.

ing districts by the county auditors accord-

concentrate, taconite pellets, taconite chips

• Stockpiles held by common-carrier

ing to M.S. 298.28.

or fines, or DRI/iron nuggets. All reports

railroads in Duluth, Superior, or Two

must be filed on a calendar year basis.

Harbors. This information is not used

Penalties

to compute production tax, but helps

Form MT11 is available on our website

Late filing. If you do not file your MT11

determine inventory levels and provides

and is in an Excel spreadsheet format that

production tax report on time, a penalty of

additional information for production

includes basic calculations. Please use the

10 percent of the total tax due will be added

forecasting.

spreadsheet to ensure amounts are calcu-

to the tax.

Section B lists the locations of the stock-

lated correctly. After you’ve entered your

information, print a copy and mail it by the

piles.

Late payment. If you do not pay the tax

due date to:

due on time, a penalty of 10 percent of the

Section C shows how concentrating (crush-

unpaid amount will be added to the tax.

Minnesota Revenue

ing) and power generation is allocated to

Mail Station 6100

each taxing district. Complete this section

Form MT11 Instructions

St Paul, MN 55146-6100

only if any of the following are met:

• A product is crushed or concentrated

Due Dates

Part 1

in more than one taxing district; for

Flux and Moisture Corrections

example, if the primary crushing is done

Form MT11

in one district and a secondary crushing

You must complete Part 1 for each type of

Form MT11 must be filed annually with

is done in another.

product so that all companies are reporting

the Department of Revenue on or before

moisture and flux corrections consistently.

February 1.

• Power is generated by the company in

a taxing district different from the one

If you need more than one page to report

The U.S. postmark date, or date recorded

where the main plant is located. This also

a product type, please make a copy of the

or marked by a designated delivery service,

applies to tailing facilities located in dif-

page to complete.

is considered the filing date. When the due

ferent taxing districts from the plant.

date falls on a Saturday, Sunday or legal

If you produce a product of which some is

holiday, reports postmarked on the next

taxable and some is exempt, report the tax-

Part 4

business day are considered on time. When

able and exempt amounts on separate pages

Credit for Chips and Fines Sold

a report is filed late, the date it is received at

for the product type. (To be exempt, the

Part 4 identifies the tons of chips, fines and

the Department of Revenue is treated as the

product must be sold to another producer

concentrate sold during the calendar year.

date filed.

who will upgrade the product and also pay

This is used to calculate the chips/fines

the taconite production tax.)

credit portion of the Taconite Economic

Development Fund distribution from the

Notification of Tax Due

If you reclassify a product as the result of

The Department of Revenue determines

Production Tax.

a year-end adjustment (such as pellets to

how much tax is due from the information

chips/fines), reduce the December tonnage

filed on your MT11. We multiply each pro-

(1/18)

Instructions For Form Mt11 - Production Tax Report - Minnesota Department Of Revenue - 2017

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