Aggregate Removal Tax Reporting Form – Dakota County, MN

The Aggregate Removal Tax Reporting Form is the Dakota County, Minnesota, report on which an operator lists the aggregate removed from each pit during a calendar quarter, in cubic yards and tons, and calculates the aggregate removal tax due for that period.

The form is issued by the Office of Property Taxation & Records (PT&R), 1590 Highway 55, Hastings, MN 55033. It has four parts:

• Operator block with name, phone, address and email.
• Time period covered by this report, one of four quarters.
• Schedule A, which lists the name of each pit, its property ID number and the owner of the site, with the cubic yards removed (column -A-) and tons removed (column -B-). Additional sheets may be attached as necessary.
• Basis for imposing the aggregate removal tax, a list of four situations.

The total aggregate extracted is multiplied by the tax rate printed on the form to give the tax due, and the total aggregate tax due is the sum of 3A and 3B. The operator signs a statement confirming the form and its attached documents were completed to the best of their knowledge.

The form is not the Schedule B form. The county's form says that if materials leave the site by water, rail or other transportation, a separate Schedule B form must be completed.

The form is addressed to the operator of a pit or site from which aggregate is removed. It asks for the operator's name, phone, address and email, and for each pit, the property ID number and the owner of the site, so the operator and the site owner may be different people.

The operator completes the form for the basis on which the tax is imposed. The form lists four:

• material transported from the site on public roads within Dakota County;
• material imported from a Minnesota county not imposing the removal tax;
• material imported from outside Minnesota;
• material transported from another county imposing the removal tax.

Operators whose material leaves the site by water, rail or other transportation must also complete a Schedule B form, according to the county's form.

The form does not name any exemption or any representative who may file for the operator. It carries a signature line with a printed name and title, so the person signing identifies their role. For questions about whether you are covered, the form gives PT&R at 651-438-4576 and [email protected].

The report covers one calendar quarter, and each quarter has its own due date printed on the form:

• 1st Quarter, January 1–March 31: due April 14.
• 2nd Quarter, April 1–June 30: due July 14.
• 3rd Quarter, July 1–September 30: due October 14.
• 4th Quarter, October 1–December 31: due January 14.

The form says that if payment is not received by the due date, a penalty applies. The penalty is charged per day, and the daily amount increases after the first 30 days. Because the tax payment travels with the report, the due date applies to both. Check the form for the exact penalty amounts or ask PT&R.

The form names one return channel: send the completed form, the supporting reports and the tax payment together to the Dakota County Office of Property Taxation & Records.

• Return address: Dakota County PT&R, ATTN: Aggregate, 1590 Hwy 55, Hastings, MN 55033.
• What to include: the signed form, any supporting reports and the tax payment. Attach additional sheets to Schedule A if you list more pits than the form has room for, and a Schedule B form if material leaves the site by water, rail or other transportation.
• Questions: Office of Property Taxation & Records, phone 651-438-4576, email [email protected].

The form does not state a payment method or the tax amount beyond the printed rate, and it does not give a separate online portal. For payment details, contact PT&R. The package should reach the county by the due date for your quarter. FillingPDF lets you fill out and download the PDF; submission follows the county's return instructions above.