Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297H.13. Deposit of revenues; use of proceeds; report on receipts

Subd. 2. Allocation of revenues. (a) Of the amounts remitted under this chapter, 70 percent must be credited to the environmental fund established insection 16A.531, subdivision 1.

(b) In addition to the amounts credited to the environmental fund in paragraph (a), in fiscal year 2024 and later, three percent of the amounts remitted under this chapter shall be deposited into the resource management account in the environmental fund.

(c) The remainder must be deposited into the general fund.

(d) Beginning in fiscal year 2024 and annually thereafter, the money deposited in the resource management account in the environmental fund under paragraph (b) is appropriated to the commissioner of the Pollution Control Agency for distribution to counties undersection 115A.557, subdivision 2, paragraph (a), clauses (1) to (7) and (9) to (11).

(1) a report by August 31 of each year based on amounts received by the commissioner of revenue from January 1 through June 30 of that year; and

(2) a report by February 28 of each year based on amounts received by the commissioner of revenue from July 1 through December 31 of the preceding year.