2005 Minnesota Statutes

     297H.09 Bad debts. 

    The remitter of the solid waste management tax may offset 
 against the tax payable, with respect to any reporting period, 
 the amount of tax imposed by this chapter previously remitted to 
 the commissioner of revenue which qualified as a bad debt under 
 section 166(a) of the Internal Revenue Code, as amended through 
 December 31, 1993, during such reporting period, but only in 
 proportion to the portion of such debt which became 
 uncollectable.  This section applies only to accrual basis 
 remitters that remit tax before it is collected and to the 
 extent they are unable to collect the tax. 

    HIST: 1997 c 231 art 13 s 14