Relating to public administration ARTICLE 1 - SALES TAX REBATEProviding for the refund of the existing state budget surplus in the form of a sales tax rebate using information contained in the Minnesota tax incidence report to determine the proportionate share of the rebate due to eligible taxpayers; requiring the commissioner of finance to by a certain date certify to the commissioner of revenue the amount of revenues available for the rebate; 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; appropriating money to the commissioner for the rebates ARTICLE 2 - AUTOMATIC REBATE IN ENACTED BUDGET Providing for automatic rebate of certain excess positive unrestricted budgetary general fund balances to taxpayers at the end of the budget period; specifying certain rebate requirements and certain duties of the commissioner of finance and certain plan preparation requirements of the governor for adoption or modification by the legislature; requiring deposit of the amount of positive unrestricted budgetary general fund balance below the amount designated as eligible for refund in the tax relief account; appropriating money to the commissioner of revenue for the payments ARTICLE 3 - 1999 REBATE FINANCING Abolishing the tax reform and reduction account and providing for reversion of the balance in the account to the unrestricted general fund balance; establishing a tobacco settlement fund for deposit of certain tobacco lawsuit settlement payments received after a certain date, restricting use; requiring the commissioner of finance to abolish the property tax reform account in the general fund and transfer money in the account to the general fund, restricting use; protecting certain existing future appropriations from the account and requiring the disregard of certain fund transfers ARTICLE 3 - CAPITAL IMPROVEMENTSConverting the financing of certain previously authorized capital improvement projects from general fund cash to general obligation bonding; cancelling a certain prior appropriation for bond sale expenses and reducing a certain prior bond sale authorization (mk)