1997 Minnesota Statutes

     115B.49 Drycleaner environmental response and 
  reimbursement account. 

    Subdivision 1.    Establishment.  The drycleaner 
 environmental response and reimbursement account is established 
 as an account in the state treasury. 

    Subd. 2.    Revenue sources.  Revenue from the following 
 sources must be deposited in the state treasury and credited to 
 the account: 

    (1) the proceeds of the fees imposed by subdivision 4; 

    (2) interest attributable to investment of money in the 
 account; 

    (3) penalties and interest collected under subdivision 4, 
 paragraph (d); and 

    (4) money received by the commissioner for deposit in the 
 account in the form of gifts, grants, and appropriations. 

    Subd. 3.    Expenditures.  (a) Money in the account may 
 only be used: 

    (1) for environmental response costs incurred by the 
 commissioner under section 115B.50, subdivision 1; 

    (2) for reimbursement of amounts spent by the commissioner 
 from the environmental response, compensation, and compliance 
 account for expenses described in clause (1); 

    (3) for reimbursements under section 115B.50, subdivision 
 2; and 

    (4) for administrative costs of the commissioner of revenue.

    (b) Money in the account is appropriated to the 
 commissioner for the purposes of this subdivision.  The 
 commissioner shall transfer funds to the commissioner of revenue 
 sufficient to cover administrative costs pursuant to paragraph 
 (a), clause (4). 

    Subd. 4.    Registration; fees.  (a) The owner or 
 operator of a drycleaning facility shall register on or before 
 July 1 of each year with the commissioner of revenue in a manner 
 prescribed by the commissioner of revenue and pay a registration 
 fee for the facility.  The amount of the fee is: 

    (1) $500, for facilities with a full-time equivalence of 
 fewer than five; 

    (2) $1,000, for facilities with a full-time equivalence of 
 five to ten; and 

    (3) $1,500, for facilities with a full-time equivalence of 
 more than ten. 

    (b) A person who sells drycleaning solvents for use by 
 drycleaning facilities in the state shall collect and remit to 
 the commissioner of revenue in a manner prescribed by the 
 commissioner of revenue, on or before the 20th day of the month 
 following the month in which the sales of drycleaning solvents 
 are made, a fee of: 

    (1) $3.50 for each gallon of perchloroethylene sold for use 
 by drycleaning facilities in the state; and 

    (2) 70 cents for each gallon of hydrocarbon-based 
 drycleaning solvent sold for use by drycleaning facilities in 
 the state. 

    (c) The commissioner shall, after a public hearing but 
 notwithstanding section 16A.1285, subdivision 4, annually adjust 
 the fees in this subdivision as necessary to maintain annual 
 income of at least: 

    (1) $600,000 beginning July 1, 1997; 

    (2) $700,000 beginning July 1, 1998; and 

    (3) $800,000 beginning July 1, 1999. 

 Any adjustment under this paragraph must be prorated among all 
 the fees in this subdivision.  After adjustment under this 
 paragraph, the fees in this subdivision must not be greater than 
 two times their original amount.  The commissioner shall notify 
 the commissioner of revenue of an adjustment under this 
 paragraph no later than March 1 of the year in which the 
 adjustment is to become effective.  The adjustment is effective 
 for sales of drycleaning solvents made, and annual registration 
 fees due, beginning on July 1 of the same year. 

    (d) To enforce this subdivision, the commissioner of 
 revenue may examine documents, assess and collect fees, conduct 
 investigations, issue subpoenas, grant extensions to file 
 returns and pay fees, impose penalties and interest on the 
 annual registration fee under paragraph (a) and the monthly fee 
 under paragraph (b), abate penalties and interest, and 
 administer appeals, in the manner provided in chapters 270 and 
 289A.  The penalties and interest imposed on taxes under chapter 
 297A apply to the fees imposed under this subdivision.  
 Disclosure of data collected by the commissioner of revenue 
 under this subdivision is governed by chapter 270B. 

    HIST: 1995 c 252 s 3; 1996 c 471 art 2 s 3,4; 1997 c 216 s 112 

*   NOTE:  Subdivision 4, paragraph (d), as added by Laws 1995, 
*chapter 252, section 3, is effective for annual fees due by July 
*1, 1997, and for monthly fees due by July 20, 1997.  Laws 1995, 
*chapter 252, section 7.