HF 2552

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxation; providing for payment of sales 
  1.3             and use tax on solid waste collection and disposal 
  1.4             services retroactively for certain years. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [SOLID WASTE COLLECTION AND DISPOSAL SERVICE 
  1.7   TAXES; TREATMENT OF OVERPAYMENTS AND UNDERPAYMENTS FOR 
  1.8   1992-1995.] 
  1.9      Notwithstanding any other law to the contrary, for sales 
  1.10  and use taxes on the sale of solid waste collection and disposal 
  1.11  services for calendar years 1992, 1993, 1994, and 1995, the 
  1.12  following provisions apply: 
  1.13     (a) A political subdivision that has remitted taxes to the 
  1.14  commissioner of revenue for solid waste collection and disposal 
  1.15  services under Minnesota Statutes, section 297A.45, in excess of 
  1.16  the actual liability due to the commissioner of revenue for 
  1.17  calendar years 1992, 1993, 1994, and 1995, may use the 
  1.18  overpayment as a credit against the political subdivision's 
  1.19  unpaid tax liabilities under section 297A.45. 
  1.20     (b) A political subdivision that has remitted taxes to the 
  1.21  commissioner of revenue for solid waste collection and disposal 
  1.22  services under section 297A.45, that are less than the actual 
  1.23  liability due to the commissioner of revenue for calendar years 
  1.24  1992, 1993, 1994, and 1995, may pay the amount of the 
  1.25  underpayment to the commissioner of revenue over a five-year 
  2.1   period beginning in 1996.  Twenty percent of the total amount of 
  2.2   the underpayment is due with the first sales and use tax return 
  2.3   filed in each of the five years beginning in 1996 except that 
  2.4   the 1996 payment is due with the first return filed after July 
  2.5   1, 1996. 
  2.6      (c) No interest or penalties apply to either the credits or 
  2.7   the underpayments under this section.