E Relating to taxation ARTICLE 1 INCOME AND FRANCHISE TAXESDefining domicile for corporate franchise tax purposes; adding certain amounts subtracted from federal taxable income to the definition of alternative minimum taxable income for income tax purposes; clarifying the provision regulating allocation to the state of income not derived from the conduct of a trade or business ARTICLE 2 FEDERAL UPDATEUpdating certain state income tax provisions to changes in the internal revenue code (IRC) relating to the federal miscellaneous trade and technical corrections act of 1999 and the ticket to work and work incentives improvement act of 1999; updating the definition of internal revenue code for estate tax purposesARTICLE 3 PROPERTY TAXES Exempting deeds or other documents dated and acknowledged before a certain date from the requirement to file a certificate of value upon sale of the property and limiting the information required to be shown on the certificate of value ARTICLE 4 SPECIAL TAXES Expanding the definition of stamp for cigarette and tobacco tax purposes, eliminating the requirement for heat applied stampsARTICLE 5 MISCELLANEOUSCreating an exception to the requirement for the commissioner of revenue to release liens upon an uncollectible debt determination for tax liens; modifying the definition of date of assessment; making optional a certain requirement for the commissioner to determine, correct and assess state taxes and penalties; clarifying the definition of patient services for hospital and health care providers gross earnings tax purposes and modifying certain exemptions from the tax; expanding the definition of contraband for cigarette tax purposes; repealing a certain rule(ra, ja)