1997 Minnesota Statutes

     115B.491 Drycleaning facility use fee; facilities to 
  file return. 

    Subdivision 1.    Use fee.  A drycleaning facility that 
 purchases drycleaning solvents for use in Minnesota without 
 paying the seller of drycleaning solvents the fee under section 
 115B.49, subdivision 4, paragraph (b), is subject to an 
 equivalent fee.  Liability for the fee is incurred when 
 drycleaning solvents are received in Minnesota by the 
 drycleaning facility. 

    Subd. 2.    Return required.  On or before the 20th of 
 each calendar month, every drycleaning facility that has 
 purchased drycleaning solvents for use in this state during the 
 preceding calendar month, upon which the fee imposed by section 
 115B.49, subdivision 4, paragraph (b), has not been paid to the 
 seller of the drycleaning solvents, shall file a return with the 
 commissioner of revenue showing the quantity of solvents 
 purchased and a computation of the fee under section 115B.49, 
 subdivision 4, paragraph (d).  The fee must accompany the 
 return.  The return must be made upon a form furnished and 
 prescribed by the commissioner of revenue and must contain such 
 other information as the commissioner of revenue may require. 

    Subd. 3.    Applicability.  All of the provisions of 
 section 115B.49, subdivision 4, paragraph (d), apply to this 
 section. 

    HIST: 1996 c 471 art 2 s 5