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297H.08 PAYMENT; REPORTING.
(a) The waste management service provider, or a political subdivision specified in section
297H.02, subdivision 1, and section 297H.03, subdivision 1, shall report the tax on a return
prescribed by the commissioner of revenue, and shall remit the tax with the return. The return
and the tax must be filed using the filing cycle and due dates provided for taxes imposed under
chapter 297A.
(b) The waste hauler or political subdivision that sells bags, stickers, or other indicia to
vendors must report and remit the tax imposed by section 297H.02, subdivision 3, and section
297H.03, subdivision 3, on a return prescribed by the commissioner of revenue, and shall remit
the tax with the return. The return and the tax must be filed using the filing cycle provided for
taxes imposed under chapter 297A.
(c) Any partial payments received by waste management service providers for waste
management services shall be prorated between the tax imposed under section 297H.02, 297H.03,
or 297H.04 and the service.
History: 1997 c 231 art 13 s 13