Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297H — Solid Waste Management Taxes

Section 297H.01 — Solid Waste Management Tax Definitions. - Subdivision 1. Scope. When used in this chapter, the following...

Section 297H.02 — Residential Generators. - Subdivision 1. Imposition. (a) A tax is imposed upon the...

Section 297H.03 — Mixed Municipal Solid Waste Commercial Generators. - Subdivision 1. Imposition. (a) A tax is imposed upon the...

Section 297H.04 — Nonmixed Municipal Solid Waste. - Subdivision 1. Imposition. A tax is imposed upon the volume...

Section 297H.05 — Self-haulers. - (a) A self-hauler of mixed municipal solid waste shall pay...

Section 297H.06 — Exemptions. - Subdivision 1. Certain surcharges or fees. The amount of a...

Section 297H.07 — Billing. - The amount of the tax imposed under this chapter shall...

Section 297H.08 — Payment; Reporting. - (a) The waste management service provider, or a political subdivision...

Section 297H.09 — Bad Debts. - The remitter of the solid waste management tax may offset...

Section 297H.10 — Administration; Enforcement; Penalty. - Subdivision 1. Administration and enforcement. The audit, assessment, appeal, collection,...

Section 297H.11 — Requirements And Potential Liability Of Waste Management Service Providers. - Subdivision 1. Requirements. Waste management service providers are required to:...

Section 297H.115 — Use Tax. - Subdivision 1. Imposition; liability of generators and self-haulers. (a) A...

Section 297H.12 — Information Regarding The Solid Waste Management Tax. - The commissioner of the Pollution Control Agency, after consulting with...

Section 297H.13 — Deposit Of Revenues; Use Of Proceeds; Report On Receipts. - Subdivision 1. Deposit of revenues. The revenues derived from the...