hf2938Sales tax rebate provided in 2000, 1999 rebate eligibility expanded, passenger automobile registration tax and levy limits limited, health care premium taxes modified, tax relief and reform account created, and money appropriated.ARTICLE 1 YEAR 2000 SALES TAX REBATESection 1: Statement of purpose. Sec. 2: individual sales tax rebate authorized, and schedules provided. Sec. 3: money appropriated to administer the fiscal year 2000 sales tax rebate. Sec. 4: effective date.ARTICLE 2 1999 SALES TAX REBATE Sec. 1: previous sales tax rebate qualifications modified relating to residency, filing deadline extended, and interest prescribed. Sec. 2: application of law provision clarified. Sec. 3: money appropriated to administer additional 1999 sales tax rebates. Sec. 4: effective date.ARTICLE 3 PASSENGER AUTOMOBILE REGISTRATION TAX Sec. 1: automobile registration maximum annual additional tax level set. Sec. 2: highway user tax distribution fund appropriated money from the general fund. Sec. 3: effective date.ARTICLE 4 TAX RELIEF AND REFORM Sec. 1: deposit of revenues into the tax relief and reform account procedures established. Sec. 2: permanent tax relief and reform account established. Sec. 3: tax relief and reform account fund usage established to fund further rebates, reduce tax inequities, and reform tax administration. Sec. 4: positive unrestricted budgetary general fund balances transferred to tax relief and reform account. Sec. 5: property tax reform account abolished, and balance transferred to tax relief and reform account. Sec. 6: tax relief account abolished. Sec. 7: repealer. Sec. 8: effective dates.ARTICLE 5 LEVY LIMITS Sec. 1: local government unit levy limit base provided for year 2000. Sec. 2: adjusted levy limit base provided for year 2000. Sec. 3: property tax levy limit provided for year 2000. Sec. 4: adjustments for consolidations provisions modified. Sec. 5: previous levy limits provisions effective period extended. Sec. 6: city of Red Wing levy limit base increase application extended. Sec. 7: levy limit base increases, adjusted levy limit base increases, property tax levy limit increases, adjustments for changes in service levels, and Red Wing levy limit increase effective dates provisions modified to apply to taxes levied in 1998, 1999, and 2000; taxes payable in 1999, 2000, and . Sec. 8: previous Goodhue county levy limits and aid adjustments effectiveness extended to year 2000. Sec. 9: previous Grant city levy limit base increase extended to taxes payable in 2001. Sec. 10: previous effective date provisions modified. Sec. 11: effective dates.ARTICLE 6 PREMIUM TAXES Sec. 1: health maintenance organizations, community integrated service networks, and nonprofit health service plan corporations exempted from premium tax. Sec. 2: effective date.cth