Minnesota § 115B.491 DRY CLEANING FACILITY USE FEE; FACILITIES TO FILE RETURN

Minnesota Statutes

§ 115B.491 — DRY CLEANING FACILITY USE FEE; FACILITIES TO FILE RETURN

Minnesota § 115B.491

PartENVIRONMENTAL PROTECTION

Ch. 115BENVIRONMENTAL RESPONSE AND LIABILITY

This text of Minnesota § 115B.491 (DRY CLEANING FACILITY USE FEE; FACILITIES TO FILE RETURN) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 115B.491 (2026).

Text

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 section115B.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 section115B.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

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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 section115B.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 section115B.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 section115B.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 section115B.49, subdivision 4, paragraph (c), apply to this section.