Section 297H.09 — Bad Debts.
297H.09 BAD DEBTS. 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 297H.01 — Solid Waste Management Tax Definitions.
297H.01 SOLID WASTE MANAGEMENT TAX DEFINITIONS. Subdivision 1. Scope. When used in this chapter, the following terms have the meanings given to them in this section. For terms not defined in this section, the definitions contained in chapter 115A are incorporated into this chapter. Subd. 2. Commercial generator. “Commercial generator” means any of the following: […]
Section 297H.02 — Residential Generators.
297H.02 RESIDENTIAL GENERATORS. Subdivision 1. Imposition. (a) A tax is imposed upon the sales price of mixed municipal solid waste management services received by a residential generator. (b) The tax is imposed upon the difference between the market price and the tip fee at a processing or disposal facility where the tip fee is less […]
Section 297H.03 — Mixed Municipal Solid Waste Commercial Generators.
297H.03 MIXED MUNICIPAL SOLID WASTE COMMERCIAL GENERATORS. Subdivision 1. Imposition. (a) A tax is imposed upon the sales price of mixed municipal solid waste management services received by a commercial generator. (b) The tax is imposed upon the difference between the market price and the tip fee at a processing or disposal facility where the […]