SF 2443

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; clarifying the taxes included in 
  1.3             the moratorium on collection of taxes for solid waste 
  1.4             management services; amending Laws 1997, chapter 231, 
  1.5             article 13, section 19. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Laws 1997, chapter 231, article 13, section 19, 
  1.8   is amended to read: 
  1.9      Sec. 19.  [MORATORIUM.] 
  1.10     The commissioner of revenue shall not initiate or continue 
  1.11  any action to collect any underpayment from political 
  1.12  subdivisions, or to reimburse any overpayment to any political 
  1.13  subdivisions, of use taxes on solid waste management services 
  1.14  under Minnesota Statutes, section 297A.45, or of sales taxes on 
  1.15  any amount included on a property tax statement for county solid 
  1.16  waste management services, and any other amount collected by a 
  1.17  county under Minnesota Statutes, section 400.08 or 473.811, 
  1.18  subdivision 3a.  The moratorium is effective for the period from 
  1.19  January 1, 1990, through December 31, 1996 1997. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective the day following final enactment.