E Relating to state finance ARTICLE 1 - SALES TAX REBATEProviding for the refund of the existing state budget surplus in the form of a nonbusiness 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, amount available to be the unrestricted general fund budgetary fund balance as of a certain date plus a certain additional amount; 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 the rebates ARTICLE 2 - DEDICATED ACCOUNTS Abolishing 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 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 - AGRICULTURAL TAX Establishing an offer-in-compromise program in the department of revenue; requiring and providing for the commissioner of revenue to prescribe guidelines for department employees relating to resolving tax liability disputes through use of the program; expanding the capital gains tax exemption for farmers; providing for certain payments to farmers in 1999 for assistance purposes, providing for an agricultural property tax refund for certain livestock producers in lieu of the payment, specifying certain application, certification and verification requirements, requiring deduction of the refund from net property taxes payable in applying for a regular property tax refund and specifying a refund limit; appropriating money to the commissioner to make the payments and to distribute to counties for the costs of administering the refund program (rla, ja)