The commissioner of the Pollution Control Agency, after consulting with the commissioner of revenue and waste management service providers, shall develop information regarding the solid waste management tax for distribution to waste generators in the state. The information shall include facts about the substitution of the solid waste management tax for the sales tax on solid waste services and the solid waste generator assessment and the purposes for which revenue from the tax will be spent.
1997 c 231 art 13 s 17; 1Sp2005 c 1 art 2 s 161
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.