2001 Minnesota Statutes

     115B.22 Hazardous waste generator tax. 

    Subdivision 1. Repealed, 1993 c 172 s 93 

    Subd. 1a.    Taxes imposed.  Until January 1, 2004, a 
 generator of hazardous waste shall pay a tax in an amount equal 
 to the greater of the applicable base tax under subdivision 2a 
 or the quantity tax determined under subdivision 3a. 

    Subd. 2. Repealed, 1993 c 172 s 93 

    Subd. 2a.    Base tax.  (a) The base tax for large 
 quantity generators, as defined in rules of the agency, is $500. 

    (b) The base tax for small quantity generators, as defined 
 in rules of the agency, is $200. 

    (c) The base tax for very small quantity generators, as 
 defined in rules of the agency, that produce more than 100 
 pounds per year of hazardous waste is $50. 

    (d) There is no base tax for very small quantity 
 generators, as defined in rules of the agency, that produce 100 
 pounds or less per year of hazardous waste. 

    Subd. 3. Repealed, 1993 c 172 s 93 

    Subd. 3a.    Quantity tax.  (a) The quantity tax does 
 not apply to very small quantity generators, as defined in the 
 rules of the agency.  The quantity tax is determined as provided 
 in paragraphs (b) to (d). 

    (b) Generators of hazardous waste managed using either of 
 the following methods as defined in rules adopted under sections 
 115.03, 116.07, and 116.37 shall pay taxes on the waste at the 
 rate of 1.5 cents per pound of solid or 15 cents per gallon of 
 liquid: 

    (1) hazardous wastes that are hazardous prior to discharge 
 to a publicly owned wastewater treatment works; and 

    (2) hazardous wastes managed as a hazardous waste fuel or 
 using thermal treatment. 

    (c) Generators of hazardous waste managed using any of the 
 following methods as defined in rules adopted under sections 
 115.03, 116.07, and 116.37 are exempt from paying taxes on the 
 wastes: 

    (1) hazardous wastes that are destined for recycling, 
 including waste accumulated, stored, or treated prior to 
 recycling; 

    (2) hazardous waste that is destined for incineration at a 
 permitted hazardous waste incineration facility in Minnesota; 

    (3) hazardous wastes that are either (i) pretreated to a 
 nonhazardous state prior to discharge to a publicly owned 
 treatment works, or (ii) treated to a nonhazardous state after 
 treatment in an on-site treatment system, if the publicly owned 
 treatment works or on-site treatment system is operated in 
 accordance with a national pollution discharge elimination 
 system permit, state disposal system permit, or both, issued by 
 the agency; and 

    (4) hazardous wastes that are neutralized and are not 
 otherwise hazardous waste after neutralizing. 

    (d) Generators of hazardous waste shall pay taxes on 
 hazardous wastes managed using any other method not mentioned in 
 this subdivision at the rate of three cents per pound of solid 
 or 30 cents per gallon of liquid. 

    Subd. 4. Repealed, 1993 c 172 s 93 

    Subd. 4a.    Hazardous wastes not subject to tax.  The 
 taxes imposed by this section do not apply to hazardous wastes 
 generated as a result of a response action or hazardous wastes 
 generated as a result of lead acid battery smelting. 

    Subd. 5. Repealed, 1993 c 172 s 93 

    Subd. 6. Repealed, 1993 c 172 s 93 

    Subd. 7.    Disposition of proceeds.  After 
 reimbursement to the department of revenue for costs incurred in 
 administering sections 115B.22 and 115B.24, the proceeds of the 
 taxes imposed under this section including any interest and 
 penalties shall be deposited in the environmental response, 
 compensation, and compliance account. 

    Subd. 8. Repealed, 2001 c 7 s 91 

    HIST: 1983 c 121 s 22; 1984 c 644 s 48; 1989 c 335 art 1 s 
 269; art 4 s 40; 1991 c 337 s 54; 1993 c 172 s 64-67; 1993 c 375 
 art 9 s 13 

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