Providing 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; requiring certain commissioner of revenue rebate adjustments; requiring rebates not paid 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 certain enforcement authority relating to forged or improperly endorsed checks and to overstated or erroneously issued rebates; authorizing the commissioner to take whatever action necessary to pay the rebates; authorizing payment by electronic funds transfer to certain individuals; appropriating money to the commissioner for rebates administration purposes (ra)