Relating to state finance ARTICLE 1 - SALES TAX REBATEProviding for the refund of the existing state budget surplus in the form of a nonbusiness consumer sales tax rebate using information contained in the Minnesota tax incidence report to determine the proportionate share of the rebate due to eligible taxpayers; specifying taxpayer eligibility and prescribing the schedules for taxpayers filing jointly or separately, defining income; specifying a total rebate limit and certain adjustment requirements of the commissioner of revenue; requiring rebates not made by a certain date to bear interest; including the rebate under the definition of Minnesota tax law for tax data disclosure purposes and in the definition of overpayment for delinquent tax liability purposes; taxpayer right to the rebate to expire after a certain date; authorizing certain claims for correction; subjecting the rebate to revenue recapture; granting the commissioner certain enforcement authority relating to forged or improperly endorsed checks and authorizing the commissioner in consultation with the commissioner of finance to contract for check or warrant processing services; appropriating money to the commissioner for administration of the rebates ARTICLE 2 - DEDICATED ACCOUNTSAbolishing the tax reform and reduction account, reverting the account balance to the unrestricted general fund balance; establishing a tobacco settlement fund, requiring the governor to make recommendations to the legislature relating to the use of money in the fund; requiring the commissioner of finance to credit tobacco litigation settlement payments received after a certain date to the tobacco settlement fund, other payments to be credited to the general fund ARTICLE 3 - CAPITAL IMPROVEMENTSAppropriating money to the housing finance agency (HFA) for transfer to the housing development fund for certain programs, to the commissioner of transportation (DOT) for local bridge replacement and rehabilitation, to the commissioner of trade and economic development (DTED) for grants to cities to remediate brownfields, to the public facilities authority for wastewater infrastructure grants to municipalities, to the pollution control agency (PCA) for the clean water partnership loan and grant programs and the individual sewer treatment system (ISTS) grant program and to the office of technology for information technology projects (ra)