Relating to taxation; modifying the automatic rebate mechanism; extending the biennial deadline for legislative action on the rebate plan presented to the governor by the commissioner of finance, requiring and providing for the commissioner of revenue to pay the rebate upon failure of legislature to act by the deadline; providing for a sales tax rebate payable in 2001 based on sales taxes paid by individuals in 1999 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, prohibiting adjustments after rebate processing; setting the maximum total rebate amount; rebate checks not cashed within a certain number of days to be voided, amount to be used for education funding; 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 and subjecting the rebate to revenue recapture; taxpayer right to the rebate to expire after a certain date; 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 to the commissioner of children, families and learning the unused rebates for proportional distribution to school districts and to the commissioner of revenue money for rebates administration purposes and to the state treasurer for the cost of clearing sales tax rebate checks through commercial banks (ra)