Minnesota Statutes 297H.11 – Requirements and Potential Liability of Waste Management Service Providers
Subdivision 1.Requirements.
Waste management service providers are required to:
Terms Used In Minnesota Statutes 297H.11
- Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
- Self-hauler: means a person who transports mixed municipal solid waste or nonmixed municipal solid waste generated by that person or another person without compensation. See Minnesota Statutes 297H.01
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
- Waste management service provider: means the person who directly bills the generator or self-hauler for waste management services, and includes, but is not limited to, waste haulers, waste management facilities, utility services, and political subdivisions, to the extent they directly bill for waste management services. See Minnesota Statutes 297H.01
- Waste management services: means waste collection, transportation, processing, and disposal. See Minnesota Statutes 297H.01
(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.