SF 1942

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; clarifying the taxation of 
  1.3             certain nonmixed municipal solid waste disposed of in 
  1.4             a landfill; amending Minnesota Statutes 2000, section 
  1.5             297H.04, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297H.04, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 4.  [DISPOSAL WITH MIXED WASTE; RATE.] Nonmixed 
  1.10  municipal solid waste that is separately collected and 
  1.11  processed, but is disposed of in a land disposal facility that 
  1.12  is also actively accepting and disposing of mixed municipal 
  1.13  solid waste shall be taxed at the rate for mixed municipal solid 
  1.14  waste, unless the facility owner or operator can demonstrate a 
  1.15  physical separation between the waste streams capable of 
  1.16  collecting or managing leachate, landfill gas, and any other 
  1.17  potential environmental impacts caused by each waste stream 
  1.18  separately. 
  1.19     [EFFECTIVE DATE.] This section is effective the day 
  1.20  following final enactment.