"Minnesota Beverage and Soap Container Recycling and Litter Reduction Act", providing for deposits and refunds on beverage and plastic soap containers; setting a recycling goal; providing for applicability of the requirements, specifying certain exemptions; defining certain terms; creating a recycling financial analysis and policy development division in the office of environmental assistance to develop, analyze, consolidate and evaluate economic and policy proposals to carry out the recycling objectives, specifying certain duties of the division and of the office, authorizing the director to adopt rules and specifying certain recordkeeping requirements for auditing purposes; requiring and providing for office certification of recycling centers, center operators, processors and drop off and collection programs, specifying certain conditions and requirements; authorizing and providing for probationary certification; specifying certain reporting and postfilled glass use requirements of glass container manufacturers; authorizing and providing for quality glass incentive payments by the office to certain recycling programs, prescribing the bases for the payments; requiring and providing for office calculation of commingled rates for beverage and postfilled containers paid to certain recycling and collection programs and for annual payments to operators of curbside and neighborhood drop off programs accepting empty beverage and soap containers for recycling; specifying certain reporting requirements of recycled container processors and beverage distributors; requiring the office to establish periods for reporting redemption and recycling rates, specifying certain information availability requirements; requiring and providing for office registration of operators of certain curbside programs and establishment of a participant auditing system to ensure compliance of information collected and refund values and redemption payments with recycling and redemption requirements; requiring the office to supply certified processors with a standardized rejection form to be used by glass container manufacturers in rejecting redeemed materials delivered by processors and by processors failing to locate willing purchasers; regulating the disposal of postfilled containers; granting the office certain inspection authority, requiring the office to establish procedures to protect privileged, confidential, commercial or financial information collected; imposing and providing for the administration of certain distributor fees; specifying certain requirements for distributor invoices; imposing certain recycling center information sign requirements on dealers; specifying certain recycling center location and operating hours requirements, requiring and providing for office annual designation of convenience zones for location purposes, providing for certain exemptions; specifying certain dealer and recycler assistance requirements of the office; regulating container acceptance at certified recycling centers; requiring and providing for office payments to processors and processor payments to certified recycling centers or drop off, collection or curbside programs for containers received, specifying certain payment limits; authorizing the office to require recycling centers to submit consumer transaction logs and receipts as support documentation for shipping reports submitted to processors; requiring certain distributor redemption and processing payments; specifying certain requirements for PET (plastic) containers; creating the Minnesota beverage and soap container recycling fund and appropriating money in the fund to the office for certain specified purposes, requiring office establishment of separate processing fee accounts in the fund and creating a penalty account for the deposit of penalties and fines; requiring the office to develop guidelines and methods for paying handling fees to supermarket sites and recyclers as an incentive for the redemption of empty beverage and soap containers; imposing penalties for violations and providing for enforcement, granting the office certain disciplinary action, cease and desist order issuance and civil penalties assessment authority and providing for office cost recovery and restitution; specifying certain prohibited conduct, prohibiting the falsification of documents; specifying certain importer reporting requirements (mk)