§ 297H.01 Solid Waste Management Tax Definitions
§ 297H.02 Residential Generators
§ 297H.03 Mixed Municipal Solid Waste Commercial Generators
§ 297H.04 Nonmixed Municipal Solid Waste
§ 297H.05 Self-Haulers
§ 297H.06 Exemptions
§ 297H.07 Billing
§ 297H.08 Payment; Reporting
§ 297H.09 Bad Debts
§ 297H.10 Administration; Enforcement; Penalty
§ 297H.11 Requirements and Potential Liability of Waste Management Service Providers
§ 297H.115 Use Tax
§ 297H.12 Information Regarding the Solid Waste Management Tax
§ 297H.13 Deposit of Revenues; Use of Proceeds; Report On Receipts

Terms Used In Minnesota Statutes > Chapter 297H - Solid Waste Management Taxes

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Commercial generator: means any of the following:

    (1) an owner or operator of a business, including a home-operated business, industry, church, nursing home, nonprofit organization, school, or any other commercial or institutional enterprise that generates mixed municipal solid waste or nonmixed municipal solid waste; or

    (2) any other generator of taxable waste that is not a residential generator defined in subdivision 8. See Minnesota Statutes 297H.01

  • Contract: A legal written agreement that becomes binding when signed.
  • Cubic yard: means a cubic yard of nonmixed municipal solid waste that is not compacted. See Minnesota Statutes 297H.01
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Market price: means the lowest price available in the area, assuming transactions between separate parties that are willing buyers and willing sellers in a market. See Minnesota Statutes 297H.01
  • Mixed municipal solid waste: means mixed municipal solid waste as defined in section 115A. See Minnesota Statutes 297H.01
  • Nonmixed municipal solid waste: means :

    (1) infectious waste as defined in section 116. See Minnesota Statutes 297H.01

  • Periodic waste collection: means each time a waste container is emptied by the person that collects the nonmixed municipal solid waste at the point that the waste has been aggregated for collection by the generator. See Minnesota Statutes 297H.01
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Residential generator: means any of the following:

    (1) a detached single family residence that generates mixed municipal solid waste or nonmixed municipal solid waste;

    (2) a person residing in a building or site containing multiple residences that generates mixed municipal solid waste, including apartment buildings, common interest communities, or manufactured home parks, where each residence is separately billed by the waste service provider;

    (3) an owner of a building or site containing multiple residences or an association representing residences that generate mixed municipal solid waste or nonmixed municipal solid waste, including apartment buildings, condominiums, manufactured home parks, or townhomes where no residence is separately billed for such service by the waste management service provider and the owner or association is billed directly for the waste management services. See Minnesota Statutes 297H.01

  • Sales price: means total consideration valued in money for waste management services, excluding separately stated charges for exemptions listed under section 297H. See Minnesota Statutes 297H.01
  • 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
  • Statute: A law passed by a legislature.
  • 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
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Violate: includes failure to comply with. 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