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115B.21 Taxes; definitions.

Subdivision 1. Application. The definitions provided in this section and section 115B.02 apply to sections 115B.21 to 115B.24.

Subd. 2. Commissioner. "Commissioner" means the commissioner of revenue.

Subd. 3. Generator. "Generator" means a person who generates hazardous waste and who is required to disclose the generation of hazardous waste under the hazardous waste rules of the agency adopted under section 116.07.

Subd. 4. Repealed, 1993 c 172 s 93

Subd. 5. Treatment. "Treatment" means any material, technique or process designed to change the physical, chemical or biological character or composition of a hazardous waste in order to: (a) neutralize it; (b) render it nonhazardous or less hazardous; (c) render it safer to transport, store or dispose of; (d) make it amenable to storage; or (e) reduce its volume.

Subd. 6. Repealed, 1993 c 172 s 93

HIST: 1983 c 121 s 21

* NOTE: See section 115B.241 for repealer.

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Revisor of Statutes