The remitter of the solid waste management tax may offset against the tax payable, with respect to any reporting period, the amount of tax imposed by this chapter previously remitted to the commissioner of revenue which qualified as a bad debt under section 166(a) of the Internal Revenue Code as defined in section 289A.02, subdivision 7, during such reporting period, but only in proportion to the portion of such debt which became uncollectible. This section applies only to accrual basis remitters that remit tax before it is collected and to the extent they are unable to collect the tax.
1997 c 231 art 13 s 14; 2008 c 366 art 11 s 25
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297H — Solid Waste Management Taxes
Section 297H.01 — Solid Waste Management Tax Definitions.
Section 297H.02 — Residential Generators.
Section 297H.03 — Mixed Municipal Solid Waste Commercial Generators.
Section 297H.04 — Nonmixed Municipal Solid Waste.
Section 297H.05 — Self-haulers.
Section 297H.08 — Payment; Reporting.
Section 297H.10 — Administration; Enforcement; Penalty.
Section 297H.11 — Requirements And Potential Liability Of Waste Management Service Providers.
Section 297H.12 — Information Regarding The Solid Waste Management Tax.
Section 297H.13 — Deposit Of Revenues; Use Of Proceeds; Report On Receipts.