Subd. 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Repealed, 1993 c 172 s 93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Repealed, 1993 c 172 s 93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.

1. (a) The base tax for large quantity generators, as defined in rules of the agency, is $500.
2. (b) The base tax for small quantity generators, as defined in rules of the agency, is $200.
3. (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.
4. (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Repealed, 1993 c 172 s 93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.

1. (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).

2. (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. (1) hazardous wastes that are hazardous prior to discharge to a publicly owned wastewater treatment works; and
   2. (2) hazardous wastes managed as a hazardous waste fuel or using thermal treatment.

3. (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. (1) hazardous wastes that are destined for recycling, including waste accumulated, stored, or treated prior to recycling;
   2. (2) hazardous waste that is destined for incineration at a permitted hazardous waste incineration facility in Minnesota;
   3. (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. (4) hazardous wastes that are neutralized and are not otherwise hazardous waste after neutralizing.
4. (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. Review of tax by LCWM.

The legislative commission on waste management shall periodically review the taxes and tax rates imposed under this section and shall recommend to the standing tax committees of both houses of the legislature any changes in the taxes or tax rates which are needed to assist or encourage implementation of the strategies adopted by the state for management of hazardous waste.

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