The Aggregate Removal Tax Reporting Form is the report that an operator of a pit, quarry or deposit completes for the Sherburne County Auditor-Treasurer in Elk River, Minnesota. It covers one quarter at a time and lists the cubic yards or tons of aggregate removed and the tax figured on them. It is an aggregate removal tax report, not a Sherburne County property tax form. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at its Document Center.
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What is Aggregate Removal Tax Reporting Form – Sherburne County, MN?
The Aggregate Removal Tax Reporting Form is the Sherburne County Auditor-Treasurer form on which an operator reports the aggregate removed from a pit, quarry or deposit during one reporting period and figures the tax due on it. The form is marked "Please type or print."
It has seven numbered lines and two schedules:
- Lines 1 and 2: the operator's name and address.
- Line 3: the reporting period, one of four calendar quarters, each with its own due date.
- Schedule A: each pit, quarry or deposit, its owner and the total cubic yards or tons removed, with the property ID or parcel number.
- Lines 4 and 5: total cubic yards and total tons removed, each multiplied by the per-unit rate printed on the form to give the amount of tax. You complete line 4 and/or line 5.
- Line 6 and Schedule B: aggregate shipped directly from the extraction site to a waterway, railway or other non-highway mode of transportation.
- Line 7: the instruction to remit the tax along with the form.
The operator signs under penalties of perjury, declaring that the report, including its schedules and statements, is true and complete to the best of their knowledge and belief. The form is issued by Sherburne County, Minnesota, and returned to the Auditor-Treasurer's office.
Who needs to file Aggregate Removal Tax Reporting Form – Sherburne County, MN?
The form is completed by the operator of a pit, quarry or deposit from which aggregate was removed during a reporting period. Line 1 asks for the name of the operator, and Schedule A also asks for the owner of each pit, quarry or deposit, so the owner and the operator may be different parties.
Operators use it in these situations:
- Aggregate was removed and measured in cubic yards, tons or both: complete line 4 and/or line 5.
- Operations involve more than one pit, quarry or deposit: list each one on Schedule A, using additional sheets if necessary.
- Some of the aggregate went directly from the extraction site to a waterway, railway or other mode of transportation other than a highway, road or street: also complete Schedule B.
The form is signed with a date, signature and title under penalties of perjury. It does not say who else may sign for an operator. For questions about whether your operation must report, the form gives the Auditor-Treasurer's numbers: (763) 765-4351 or 1-800-438-0576.
When to file Aggregate Removal Tax Reporting Form – Sherburne County, MN
File one report for each reporting period, by the due date printed next to the period you check on line 3:
- January 1 - March 31: due by April 14th
- April 1 - June 30: due by July 14th
- July 1 - September 30: due by October 14th
- October 1 - December 31: due by January 14th
Write the year in the "20__" space beside the period. Line 7 says to remit the tax along with the form, so the payment is due with the report. The form prints no penalty or extension rules; ask the Auditor-Treasurer's office at (763) 765-4351 or 1-800-438-0576.
Documents you need
- Additional sheets for Schedule A, attached to the form, if the schedule does not have enough room for every pit, quarry or deposit.
- Additional sheets for Schedule B, attached to the form, if you need more room to list aggregate shipped by waterway, railway or another mode of transportation other than a highway, road or street.
- The tax remittance, sent along with the form as line 7 directs.
How to fill out Aggregate Removal Tax Reporting Form – Sherburne County, MN
Enter operator name and address
On line 1, type or print the name of the operator. On line 2, enter the operator's address.
Check the reporting period
On line 3, check one quarter and write the year in the "20__" space. Note the due date printed beside it.
Complete Schedule A
For each pit, quarry or deposit, enter its name or location with the property ID or parcel number, the owner, and the total cubic yards/tons removed. Use additional sheets if necessary and attach them.
Figure tax on cubic yards
On line 4, enter the total cubic yards of aggregate removed during the period, multiply by the per-unit rate printed on the form, and enter the amount of tax.
Figure tax on tons
On line 5, enter the total tons of aggregate removed during the period, multiply by the rate printed on the form, and enter the amount of tax. Complete line 4 and/or line 5 as applies.
Complete Schedule B if needed
If aggregate was shipped directly from the extraction site to a waterway, railway or other non-highway transportation, list the site, total cubic yards/tons, mode of transportation and county of original destination (line 6).
Prepare the remittance
Line 7 says to remit the tax along with the form. Have the payment ready to send with the signed report.
Sign, date and add your title
Complete the Date, Signature and Title lines under the penalties-of-perjury declaration.
Review and download the completed PDF
Check the period, schedules and amounts of tax. Download or print the completed PDF from FillingPDF and send it with your payment as described under How to submit.
How to submit Aggregate Removal Tax Reporting Form – Sherburne County, MN
The form is returned to the Sherburne County Auditor-Treasurer by mail, together with the tax payment.
- By mail: send the signed form and your remittance to Sherburne County Auditor-Treasurer, 13880 Business Center Dr NW, Elk River, MN 55330-1692.
- Payment: line 7 says "Please remit tax along with this form." The form does not name a payment method or print a total; the amount of tax comes from lines 4 and 5.
- Attachments: include any additional sheets used for Schedule A or Schedule B.
- Questions: the Auditor-Treasurer's office is at (763) 765-4351 or 1-800-438-0576. The form also prints a fax number, (763)765-4400, below the mailing address, but it gives no filing instructions for fax.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Checking no reporting period on line 3, or more than one; the form says to check one.
- Sending the report after the due date printed beside the period, such as July 14th for April 1 - June 30.
- Mailing the form without the tax; line 7 says to remit the tax along with the form.
- Leaving out the property ID or parcel number for a pit, quarry or deposit on Schedule A.
- Skipping Schedule B when some aggregate was shipped directly from the extraction site to a waterway, railway or other non-highway mode of transportation.
- Squeezing extra pits onto Schedule A instead of attaching additional sheets when there is not enough room.
- Submitting the report unsigned or without the date and title under the penalties-of-perjury statement.
- Mailing the form anywhere other than the Sherburne County Auditor-Treasurer address printed at the bottom.
Frequently asked questions
What is the Sherburne County Aggregate Removal Tax Reporting Form?
It is the Sherburne County Auditor-Treasurer form on which an operator reports the cubic yards or tons of aggregate removed from a pit, quarry or deposit in one reporting period and shows the amount of tax. The operator signs it under penalties of perjury.
Is this a Sherburne County property tax form?
No. It reports aggregate removal tax, not property tax. The Auditor-Treasurer's office that receives it can be reached at (763) 765-4351 or 1-800-438-0576, the numbers printed on the form.
When is the aggregate removal tax report due?
By the 14th of the month after each quarter ends: April 14th, July 14th, October 14th and January 14th. The due date is printed beside each period on line 3. The tax is remitted with the form.
Where do I mail the Aggregate Removal Tax Reporting Form?
Mail the form and your remittance to Sherburne County Auditor-Treasurer, 13880 Business Center Dr NW, Elk River, MN 55330-1692. The form prints a fax number, (763)765-4400, but gives no fax filing instructions.
Do I fill out line 4, line 5 or both?
The form says to complete line 4 and/or line 5. Use line 4 for aggregate measured in cubic yards and line 5 for aggregate measured in tons; each is multiplied by the rate printed on the form.
When do I need to complete Schedule B?
Complete Schedule B if any reported aggregate was shipped directly from the extraction site to a waterway, railway or other mode of transportation other than a highway, road or street. It asks for the mode of transportation and the county of original destination.
Can I fill out the aggregate removal tax form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Sherburne County and does not file the report or accept payment; you mail it to the Auditor-Treasurer yourself.
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