2006 Minnesota Statutes

297H.11 REQUIREMENTS AND POTENTIAL LIABILITY OF WASTE MANAGEMENT
SERVICE PROVIDERS.
    Subdivision 1. Requirements. Waste management service providers are required to:
(1) separately and accurately state the amount of the tax in the appropriate statement of
charges for waste management services, or other statement if there are no charges for waste
management services, and in any action to enforce payment on delinquent accounts;
(2) accurately account for and remit tax received; and
(3) work with the commissioner of revenue to ensure that generators pay the tax.
    Subd. 2. Liability. A waste management service provider is liable for an amount equal to the
solid waste management tax that was either:
(1) received by the waste management service provider but not timely remitted to the
commissioner of revenue; or
(2) not received by the waste management service provider and the waste management
service provider failed to separately and accurately state the amount of the tax in the appropriate
statement of charges for waste management services and in any action to enforce payment on
delinquent accounts.
    Subd. 3. Recovery. A person who is liable under subdivision 2 is not prohibited from
recovering from the generator or self-hauler the amount of the liability paid to the commissioner
of revenue that is equal to the solid waste management tax owed by the generator or self-hauler.
History: 1997 c 231 art 13 s 16