Minnesota § 297H.08 PAYMENT; REPORTING

Minnesota Statutes

§ 297H.08 — PAYMENT; REPORTING

Minnesota § 297H.08

PartEXCISE AND SALES TAXES

Ch. 297HSOLID WASTE MANAGEMENT TAXES

This text of Minnesota § 297H.08 (PAYMENT; REPORTING) 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. § 297H.08 (2026).

Text

(a)The waste management service provider, or a political subdivision specified in section297H.02, subdivision 1, and section297H.03, subdivision 1, shall report the tax on a return prescribed by the commissioner of revenue, and shall remit the tax with the return. The return and the tax must be filed using the filing cycle and due dates provided for taxes imposed under chapter 297A.

(b)The waste hauler or political subdivision that sells bags, stickers, or other indicia to vendors must report and remit the tax imposed by section297H.02, subdivision 3, and section297H.03, subdivision 3, on a return prescribed by the commissioner of revenue, and shall remit the tax with the return. The return and the tax must be filed using the filing cycle provided for taxes imposed under chapter 297A. (c

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(a) The waste management service provider, or a political subdivision specified in section297H.02, subdivision 1, and section297H.03, subdivision 1, shall report the tax on a return prescribed by the commissioner of revenue, and shall remit the tax with the return. The return and the tax must be filed using the filing cycle and due dates provided for taxes imposed under chapter 297A.
(b) The waste hauler or political subdivision that sells bags, stickers, or other indicia to vendors must report and remit the tax imposed by section297H.02, subdivision 3, and section297H.03, subdivision 3, on a return prescribed by the commissioner of revenue, and shall remit the tax with the return. The return and the tax must be filed using the filing cycle provided for taxes imposed under chapter 297A.
(c) Any partial payments received by waste management service providers for waste management services shall be prorated between the tax imposed under section297H.02,297H.03, or297H.04and the service.