Minnesota Legislature
HF 3741
as introduced - 86th Legislature (2009 - 2010) Posted on 03/25/2010 12:04pm
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 03/25/2010 |
Current Version - as introduced
1.7 1.8 1.9 1.10 1.11 1.12 1.13
1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 2.1 2.2
2.3
2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20
3.21 3.22
3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 4.1 4.2
4.3 4.4
A bill for an act
relating to the state budget; modifying certain payment schedules; amending
Minnesota Statutes 2008, sections 276.112; 289A.60, by adding a subdivision;
Minnesota Statutes 2009 Supplement, sections 137.025, subdivision 1; 289A.20,
subdivision 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2009 Supplement, section 137.025, subdivision 1,
is amended to read:
Subdivision 1.
Monthly payments.
The commissioner of management and budget
shall pay 1/12 of the annual appropriation to the University of Minnesota deleted text begin ondeleted text end new text begin by new text end the deleted text begin 21stdeleted text end new text begin
25thnew text end day of each month. If the deleted text begin 21stdeleted text end new text begin 25thnew text end day of the month falls on a Saturday or Sunday,
the monthly payment must be made deleted text begin ondeleted text end new text begin bynew text end the first business day immediately following
the deleted text begin 21stdeleted text end new text begin 25thnew text end day of the month.
Sec. 2.
Minnesota Statutes 2008, section 276.112, is amended to read:
276.112 STATE PROPERTY TAXES; COUNTY TREASURER.
On deleted text begin or before January 25 each year, for the period ending December 31 of the
prior year, and on or before June 28 each year, for the period ending on the most recent
settlement day determined in section 276.09, and on or before December 2 each year,
for the period ending November 20,deleted text end new text begin the settlement dates provided in this chapter for
the settlement of taxes levied by school districts,new text end the county treasurer must make full
settlement with the county auditor deleted text begin according to sections 276.09, 276.10, and 276.111deleted text end for
all receipts of state property taxes levied under section 275.025, and must transmit those
receipts to the commissioner of revenue by electronic meansnew text begin on the dates and according to
the provisions applicable to distributions to school districtsnew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 3.
Minnesota Statutes 2009 Supplement, section 289A.20, subdivision 4, is
amended to read:
Subd. 4.
Sales and use tax.
(a) The taxes imposed by chapter 297A are due and
payable to the commissioner monthly on or before the 20th day of the month following
the month in which the taxable event occurred, or following another reporting period
as the commissioner prescribes or as allowed under section 289A.18, subdivision 4,
paragraph (f) or (g), except thatnew text begin :
new text end
new text begin (1)new text end use taxes due on an annual use tax return as provided under section 289A.11,
subdivision 1, are payable by April 15 following the close of the calendar yeardeleted text begin .deleted text end new text begin ; and
new text end
new text begin
(2) for a vendor having a liability of $120,000 or more during a fiscal year ending
June 30, 2009, and fiscal years thereafter, the taxes imposed by chapter 297A are due and
payable to the commissioner monthly in the following manner:
new text end
new text begin
(i) On or before the 14th day of the month following the month in which the taxable
event occurred, the vendor must remit to the commissioner 90 percent of the estimated
liability for the month in which the taxable event occurred.
new text end
new text begin
(ii) On or before the 20th day of the month following the month in which the taxable
event occurred, the vendor must pay any additional amount of tax not remitted on or
before the 14th day of the month following the month in which the taxable event occurred.
new text end
(b) A vendor having a liability of $120,000 or more during a fiscal year ending June
30 must remit the June liability for the next year in the following manner:
(1) Two business days before June 30 of the year, the vendor must remit 90 percent
of the estimated June liability to the commissioner.
(2) On or before August deleted text begin 20deleted text end new text begin 14new text end of the year, the vendor must pay any additional
amount of tax not remitted in June.
(c) A vendor having a liability of:
deleted text begin
(1) $20,000 or more in the fiscal year ending June 30, 2005; or
deleted text end
deleted text begin (2)deleted text end new text begin (1)new text end $10,000 or more deleted text begin in thedeleted text end new text begin , but less than $120,000 during anew text end fiscal year ending
June 30, deleted text begin 2006deleted text end new text begin 2009new text end , and fiscal years thereafter,
must remit all liabilities on returns due for periods beginning in the subsequent calendar
year by electronic means on or before the 20th day of the month following the month in
which the taxable event occurred, or on or before the 20th day of the month following the
month in which the sale is reported under section 289A.18, subdivision 4deleted text begin , except for 90
percent of the estimated June liability, which is due two business days before June 30. The
remaining amount of the June liability is due on August 20deleted text end .
new text begin
(2) $120,000 or more, during a fiscal year ending June 30, 2009, and fiscal years
thereafter, must remit all liabilities in the manner provided in paragraph (a), clause (2), on
returns due for periods beginning in the subsequent calendar year by electronic means,
except for 90 percent of the estimated June liability, which is due two business days before
June 30. The remaining amount of the June liability is due on August 14.
new text end
(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's
religious beliefs from paying electronically shall be allowed to remit the payment by mail.
The filer must notify the commissioner of revenue of the intent to pay by mail before
doing so on a form prescribed by the commissioner. No extra fee may be charged to a
person making payment by mail under this paragraph. The payment must be postmarked
at least two business days before the due date for making the payment in order to be
considered paid on a timely basis.
new text begin
(e) Whenever the liability is $120,000 or more separately for (1) the tax imposed
under chapter 297A, (2) a fee which is to be reported on the same return as and paid with
the chapter 297A taxes, or (3) any other tax which is to be reported on the same return as
and paid with the chapter 297A taxes, then the payment of all the liabilities on the return
must be accelerated as provided in this subdivision.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes due and payable after
September 1, 2010.
new text end
Sec. 4.
Minnesota Statutes 2008, section 289A.60, is amended by adding a subdivision
to read:
new text begin Subd. 31. new text end
new text begin
Accelerated payment of monthly sales tax liability; penalty for
underpayment.
new text end
new text begin
For payments made after September 1, 2010, if a vendor is required by
section 289A.20, subdivision 4, to remit a 90 percent payment by the 14th of the month
following the month in which the taxable event occurred, as an estimation of monthly
sales tax liabilities, including the liability of any fee or other tax which is to be reported
on the same return as and paid with the chapter 297A taxes, for the month in which the
taxable event occurred, the vendor shall pay a penalty equal to ten percent of the amount
of liability that was required to be paid by the 14th of the month less the amount remitted
by the 14th of the month. The penalty must not be imposed, however, if the amount
remitted by the 14th of the month equals the lesser of 90 percent of the liability for the
month preceding the month in which the taxable event occurred or 90 percent of the
average monthly liability for the previous calendar year.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes due and payable after
September 1, 2010.
new text end