Subdivision 1. Administration and enforcement. The audit, assessment, appeal, collection, refund, penalty, interest, enforcement, and administrative provisions of chapters 270C and 289A that are applicable to taxes imposed by chapter 297A apply to this chapter.
Subd. 2. [Repealed, 2014 c 308 art 9 s 94]
1997 c 231 art 13 s 15; 2005 c 151 art 2 s 15
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.