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 tax rate on 1.3 non-mixed-municipal solid waste incinerated at a mixed 1.4 municipal solid waste combustor facility that uses 1.5 energy recovery; amending Minnesota Statutes 1997 1.6 Supplement, section 297H.04, by adding a subdivision. 1.7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.8 Section 1. Minnesota Statutes 1997 Supplement, section 1.9 297H.04, is amended by adding a subdivision to read: 1.10 Subd. 3. [COMBINED WASTE; RATE.] Non-mixed-municipal solid 1.11 waste that is collected, processed, and disposed of separately 1.12 from mixed municipal solid waste, except for the fact that 1.13 non-mixed-municipal solid waste is combined with mixed municipal 1.14 solid waste just before incineration, at a mixed municipal solid 1.15 waste combustor facility utilizing energy recovery pursuant to a 1.16 Minnesota pollution control agency approved industrial solid 1.17 waste management plan prepared in accordance with Minnesota 1.18 Rules, parts 7011.1250, subparts 1 to 3, and 7035.2535, subpart 1.19 5, items A and B, shall be taxed at the rate for 1.20 non-mixed-municipal solid waste. 1.21 Sec. 2. [EFFECTIVE DATE.] 1.22 Section 1 is effective retroactively to January 1, 1998.