Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297H.09. Bad debts

The remitter of the solid waste management tax may offset against the tax payable, with respect to any reporting period, the amount of tax imposed by this chapter previously remitted to the commissioner of revenue which qualified as a bad debt undersection 166(a) of the Internal Revenue Code 1as defined insection 289A.02, subdivision 7, during such reporting period, but only in proportion to the portion of such debt which became uncollectible. This section applies only to accrual basis remitters that remit tax before it is collected and to the extent they are unable to collect the tax.