Relating to taxationARTICLE 1 - SALES AND SPECIAL TAXESClarifying the exclusion of insurance guaranty joint underwriting association fees from a certain provision requiring imposition of the same taxes, fines, deposits, penalties, licenses, fees and conditions on foreign insurance companies as imposed on domestic companies by the state or country of the foreign company; modifying the beginning date for the computation of interest on capital equipment sales tax refund claims; creating a heat applied cigarette tax stamp revolving account to purchase heat applied stamps for resale by the commissioner of revenue; requiring self haulers of mixed municipal solid waste from residential generators to pay solid waste management taxes to the operator of the waste management facility accepting the waste ARTICLE 2 - MINNESOTACARE TAXESModifying the definition of health care provider for MinnesotaCare gross earnings tax purposes, eliminating the definition of the phrase directly to a patient or consumer and excluding from the definition home health agencies, personal care and private duty nursing services and certain employers of health care providers; exempting payments received from licensed nursing homes for services provided to the nursing home from the tax and expanding the exemptions for payments received for care provided outside the state and by educational institutions from student tuition or fees ARTICLE 3 - INCOME AND FRANCHISE TAXESSubjecting all business income of unitary businesses to franchise tax apportionment, exempting nonbusiness income from the requirement and changing the term trade business to unitary business, modifying the definition of unitary business and defining nonbusiness income, limiting the assessment of tax on nonbusiness incomeARTICLE 4 - FEDERAL UPDATE Updating certain state income tax provisions to changes in the internal revenue code (IRC) under the omnibus consolidated and emergency supplemental appropriations act of 1999, the internal revenue service restructuring and reform act of 1998, the transportation equity act for the 21st century and the Ricky Ray hemophilia relief fund act of 1998; updating the definition of internal revenue code for estate tax purposes ARTICLE 5 - MISCELLANEOUSExpanding the authority of the commissioner of revenue to abate, reduce or refund tax penalties or interest to taxpayers in presidentially declared disaster areas and eliminating certain abatement application and approval requirements; defining date of assessment in certain dishonored check cases; providing for interest on penalties for failure to pay taxes by electronic funds transfer; modifying the procedure for inspection of tax returns and return information; authorizing the commissioner to disclose certain information to the commissioner of commerce for unclaimed property disposition purposes; clarifying and modifying spousal liability in the filing of joint income tax returns; providing for suspension of the time limit to claim overpayment refunds during periods of disability; modifying certain commissioner refund claim time limits (ra)