2002 Minnesota Statutes

     115B.24 Tax administration and enforcement. 

    Subdivision 1.    Annual returns.  Every generator of 
 hazardous waste subject to taxation pursuant to section 115B.22 
 shall file a return relating to the tax due for the preceding 
 calendar year with the commissioner of revenue by April 15 each 
 year, in the form prescribed by the commissioner.  Payment of 
 the tax, to the extent not paid in full pursuant to subdivisions 
 2 and 3, shall be submitted with the return.  

    Subd. 2.    Declarations of estimated tax.  For 1984 and 
 subsequent years, every generator of hazardous waste required to 
 pay a tax pursuant to section 115B.22 shall make a declaration 
 of estimated hazardous waste generated for the calendar year if 
 the tax can reasonably be expected to be in excess of $1,000.  
 The declaration of estimated tax shall be filed by March 15.  
 The amount of estimated tax with respect to which a declaration 
 is required shall be paid in four equal installments on or 
 before the 15th day of March, June, September, and December.  

    An amendment of a declaration may be filed in any interval 
 between installment dates prescribed above but only one 
 amendment may be filed in each interval.  If an amendment of a 
 declaration is filed, the amount of each remaining installment 
 shall be the amount which would have been payable if the new 
 estimate had been made when the first estimate for the calendar 
 year was made, increased or decreased, as the case may be, by 
 the amount computed by dividing 

    (1) the difference between (A) the amount of estimated tax 
 required to be paid before the date on which the amendment was 
 made, and (B) the amount of estimated tax which would have been 
 required to be paid before that date if the new estimate had 
 been made when the first estimate was made, by 

    (2) the number of installments remaining to be paid on or 
 after the date on which the amendment is made.  

    The commissioner of revenue may grant a reasonable 
 extension of time for filing any declaration but the extension 
 shall not be for more than six months.  

    If the aggregate amount of estimated tax payments made 
 during a fiscal year ending June 30 is equal to or exceeds 
 $80,000, all estimated tax payments in the subsequent calendar 
 year must be paid by electronic means. 

    Subd. 3.    Failure to pay estimated tax.  (a) In case 
 of any underpayment of estimated tax required by this section, 
 except as provided in clause (b), there shall be added to the 
 tax for the taxable year an amount determined at the rate 
 specified in section 270.75, subdivision 4, upon the amount of 
 the underpayment for the period of the underpayment.  

    For purposes of this subdivision, the amount of the 
 underpayment shall be the excess of 

    (1) the amount of the installment, over 

    (2) the amount, if any, of the installment paid on or 
 before the last date prescribed for payment.  

    The period of the underpayment shall run from the date the 
 installment was required to be paid to whichever of the 
 following dates is the earlier:  

    (1) April 15, or 

    (2) With respect to any portion of the underpayment, the 
 date on which the portion is paid.  For purposes of this 
 paragraph, a payment of estimated tax on any installment date 
 shall be considered a payment of any previous underpayment only 
 to the extent the payment exceeds the amount of the installment 
 determined under this subdivision for the installment date.  

    (b) Notwithstanding the provisions of clause (a), the 
 addition to the tax with respect to any underpayment of any 
 installment shall not be imposed if the total amount of all 
 payments of estimated tax made on or before the last date 
 prescribed for the payment of the installment equals or exceeds 
 the amount which would have been required to be paid on or 
 before that date if the estimated tax were the lesser of:  

    (1) For 1985 and thereafter, the tax shown on the return of 
 the taxpayer for the preceding year or, for 1984, twice the 
 amount of the tax shown for 1983; or 

    (2) Eighty percent of the actual liability for the year.  

    Subd. 4.    Refunds of overpayments of estimated tax.  
 Refunds of overpayments of estimated tax shall be made as 
 provided in section 289A.50. 

    Subd. 5.    Exchange of information.  Notwithstanding 
 the provisions of section 116.075, the pollution control agency 
 may provide the commissioner of revenue with the information 
 necessary for the enforcement of section 115B.22 and this 
 section.  Information disclosed in a return filed pursuant to 
 this section is public.  Information exchanged between the 
 commissioner and the agency is public unless the information is 
 of the type determined to be for the confidential use of the 
 agency pursuant to section 116.075 or is trade secret 
 information classified pursuant to section 13.37.  Information 
 obtained in the course of an audit of the taxpayer by the 
 department of revenue shall be nonpublic or private data to the 
 extent that it is not directly divulged in a return of the tax.  

    Subd. 6.    Payment by out-of-state generators.  A 
 generator of any hazardous waste which is generated outside of 
 this state and is transported into this state for treatment or 
 disposal shall pay the tax imposed by section 115B.22 at the 
 first point at which the hazardous wastes are received by a 
 person in this state for treatment or disposal.  The tax shall 
 be paid to the person who first receives the wastes in this 
 state at the time the waste is received and shall be remitted by 
 that person to the commissioner of revenue quarterly in the form 
 and manner provided by the commissioner.  

    Subd. 7.    Duties of the agency and metropolitan 
 counties.  The agency shall provide to the commissioner the 
 names and addresses of all persons known to the agency who are 
 subject to tax under section 115B.22, together with any 
 information which the agency possesses concerning the amount of 
 hazardous waste generated and disposed of by those persons.  
 Metropolitan counties required to regulate hazardous wastes 
 under section 473.811, subdivision 5b, shall provide to the 
 agency the data and information necessary to allow the agency to 
 carry out its duties under this subdivision.  Upon request by 
 the commissioner, the agency shall examine returns and reports 
 filed with the commissioner and notify the commissioner of any 
 suspected inaccurate or fraudulent declaration or return.  The 
 agency may assist in auditing any person subject to tax under 
 section 115B.22 when requested by the commissioner.  

    Subd. 8.    Penalties; enforcement.  The audit, penalty 
 and enforcement provisions applicable to taxes imposed under 
 chapter 290 apply to the taxes imposed under section 115B.22 and 
 those provisions shall be administered by the commissioner.  

    Subd. 9.    Rules.  The commissioner may adopt temporary 
 and permanent rules necessary to implement the provisions of 
 this section and section 115B.22.  

    Subd. 10. Repealed, 1993 c 375 art 9 s 50 

    HIST: 1983 c 121 s 24; 1989 c 335 art 4 s 41; 1990 c 480 art 1 
 s 46; 1991 c 291 art 17 s 1; 1993 c 172 s 70; 1Sp2001 c 5 art 17 
 s 1 

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