Subdivision 1. Use fee. A dry cleaning facility that purchases dry cleaning solvents for use in Minnesota without paying the seller of dry cleaning solvents the fee under section 115B.49, subdivision 4, paragraph (b), is subject to an equivalent fee. Liability for the fee is incurred when dry cleaning solvents are received in Minnesota by the dry cleaning facility.
Subd. 2. Return required. On or before the 20th of each calendar month, every dry cleaning facility that has purchased dry cleaning solvents for use in this state during the preceding calendar month, upon which the fee imposed by section 115B.49, subdivision 4, paragraph (b), has not been paid to the seller of the dry cleaning solvents, shall file a return with the commissioner of revenue showing the quantity of solvents purchased and a computation of the fee under section 115B.49, subdivision 4, paragraph (c). The fee must accompany the return. The return must be made upon a form furnished and prescribed by the commissioner of revenue and must contain such other information as the commissioner of revenue may require.
Subd. 3. Applicability. All of the provisions of section 115B.49, subdivision 4, paragraph (c), apply to this section.
1996 c 471 art 2 s 5; 1999 c 250 art 3 s 16,17
Structure Minnesota Statutes
Chapters 114C - 116I — Environmental Protection
Chapter 115B — Environmental Response And Liability
Section 115B.02 — Definitions.
Section 115B.03 — Responsible Person.
Section 115B.04 — Liability For Response Costs And Natural Resources; Limitations And Defenses.
Section 115B.055 — Effect Of Removing And Repealing Certain Provisions.
Section 115B.06 — Application To Past Actions.
Section 115B.08 — Apportionment And Contribution.
Section 115B.09 — Comparative Fault And Contribution.
Section 115B.10 — No Avoidance Of Liability; Insurance And Subrogation.
Section 115B.11 — Statute Of Limitations.
Section 115B.12 — Other Remedies Preserved.
Section 115B.13 — Double Recovery Prohibited.
Section 115B.14 — Awarding Costs.
Section 115B.15 — Applicability.
Section 115B.16 — Disposition Of Facilities.
Section 115B.17 — State Response To Releases.
Section 115B.171 — Testing For Private Wells; East Metropolitan Area.
Section 115B.172 — Natural Resources Damages Account.
Section 115B.175 — Voluntary Response Actions; Liability Protection; Procedures.
Section 115B.177 — Owner Of Real Property Affected By Off-site Release.
Section 115B.178 — Association With Release; Commissioner's Determination.
Section 115B.179 — Commissioner's Authority Not Limited.
Section 115B.19 — Purpose Of Remediation Fund.
Section 115B.20 — Actions Using Money From Remediation Fund.
Section 115B.25 — Definitions.
Section 115B.26 — Paying Claims.
Section 115B.28 — Powers And Duties Of Agency.
Section 115B.29 — Eligible Persons.
Section 115B.30 — Eligible Injury And Damage.
Section 115B.31 — Other Actions.
Section 115B.32 — Claim For Compensation.
Section 115B.33 — Claim Standards.
Section 115B.34 — Compensable Losses.
Section 115B.35 — Determining Claims.
Section 115B.36 — Amount And Form Of Payment.
Section 115B.37 — Attorney Fees.
Section 115B.39 — Landfill Cleanup Program; Establishment.
Section 115B.402 — Illegal Actions At Qualified Facilities.
Section 115B.405 — Excluded Facilities.
Section 115B.406 — Priority Qualified Facilities.
Section 115B.407 — Acquiring And Disposing Of Real Property At Priority Qualified Facilities.
Section 115B.408 — Depositing Proceeds.
Section 115B.41 — Allocating Costs; Failure To Comply.
Section 115B.412 — Program Operation.
Section 115B.414 — Third-party Claims; Mediation; Defense.
Section 115B.42 — Remediation Fund.
Section 115B.421 — Closed Landfill Investment Fund.
Section 115B.43 — Reimbursable Parties And Expenses.
Section 115B.431 — Closed Landfill Solar Redevelopment And Reuse Account.
Section 115B.441 — Insurance Claims Settlement And Recovery Process; Findings And Purpose.
Section 115B.442 — Settlement Process; Information Gathering.
Section 115B.443 — Settlement Process.
Section 115B.444 — State Action Against Insurers.
Section 115B.445 — Depositing Proceeds.
Section 115B.48 — Definitions.
Section 115B.49 — Dry Cleaner Environmental Response And Reimbursement Account.
Section 115B.491 — Dry Cleaning Facility Use Fee; Facilities To File Return.
Section 115B.492 — Allocating Payment.
Section 115B.50 — Response Actions.
Section 115B.51 — Illegal Actions.
Section 115B.52 — Water Quality And Sustainability Account.
Section 115B.53 — Water Quality And Sustainability Stakeholders.