E Relating to tax relief ARTICLE 1 YEAR 2000 SALES TAX REBATEProviding for a sales tax rebate payable in 2000 using information contained in the Minnesota tax incidence report; specifying taxpayer eligibility and prescribing the schedules for taxpayers filing jointly or separately, providing eligibility for certain additional state residents and nonresidents and defining income; specifying a total rebate limit; prohibiting certain rebate adjustments, requiring reduction under certain conditions; requiring rebates not made by a certain date to bear interest; providing for receipt of rebates by estates of deceased individuals after closing of the probate estates; including the rebate under the definition of Minnesota tax law for 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; subjecting the rebate to revenue recapture; granting the commissioner of revenue certain enforcement authority relating to forged or improperly endorsed checks; authorizing the commissioner to take whatever action necessary to pay rebates; authorizing payment by electronic funds transfer to certain individuals; appropriating money to the commissioner for rebates administration purposes ARTICLE 2 1999 SALES TAX REBATEExpanding eligibility for the 1999 sales tax rebate to part time residents and certain others; extending certain filing deadlines and imposing interest on certain rebates; providing for the receipt of rebates by estates of deceased individuals after closing of the probate estates; expanding the enforcement authority of the commissioner of revenue to overstated or erroneously issued rebates; exempting the authorized additional rebates from the total rebate limit; appropriating money to the commissioner for the rebates ARTICLE 3 AGRICULTURAL ASSISTANCEExtending the deadline for filing for the 1999 agricultural assistance program; authorizing and providing for agricultural assistance payments by the commissioner of revenue to certain at risk farm operators to be based on the acreage of agricultural use land; specifying certain application and qualification requirements and a payment limit; including the payment under Minnesota tax law for tax data classification and disclosure purposes; authorizing appeal of payment denials; providing for interest on certain payments; imposing penalties for fraudulent claims; appropriating money to the commissioner for the payments (mk, ja)