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.