Making technical and administrative changes and corrections to certain tax provisions; modifying the amount annually added to police state aid; clarifying the referendum levy for school district referendum tax base replacement aid purposes; modifying certain notice of tax lien filing requirements of the commissioner of revenue for lien enforcement purposes; modifying the jurisdiction of the small claims division of the tax court; clarifying the exempt status of property used to generate hydroelectric or hydromechanical power; increasing the age of homes qualifying for valuation exclusion for improvements (this old house provision); clarifying the property tax classification for railroad personal property; adding attached machinery aid to the list of aids required to be certified to the department of children, families and learning by the department of revenue; clarifying certain proposed property tax notice (truth in taxation) requirements relating to school levies; modifying the levy limit base adjustment for counties in judicial districts not yet transferred for financing purposes to the state; correcting a certain reference to federal regulations for certain income tax withholding purposes; clarifying the June sales tax payment liability of retailers; imposing a penalty for failure to file an individual income tax return within a certain period of time of the due date; modifying the definition of earned income of the lesser earning spouse for marriage penalty income tax credit purposes and eliminating certain table updating requirements of the commissioner of revenue; excluding certain restitution payments and interest from the definition of income for dependent care credit eligibility purposes; eliminating the exclusion of holocaust victims settlement payments from taxpayer itemized deductions allowed in computing federal alternative minimum taxable income for AMT calculation purposes; generalizing the income on gambling winnings required to be allocated to the state; changing the exclusion of holocaust settlement payments from the definition of income for property tax refund calculation purposes to an exclusion for certain restitution payments and interest and accelerating certain payments under the circuit breaker provision; clarifying the exclusion of amounts paid for legend drugs to wholesale drug distributors from the hospitals and health care providers gross earnings tax; specifying the gross earnings tax liability of persons receiving fur clothing for use or storage in the state and certain tax collection requirements of certain furriers, providing a credit for taxes paid to other jurisdictions and clarifying the application of certain other enforcement, penalty and refund provisions to fur tax liability provisions; changing the term aviation fuel tax fund to state airports fund under a certain gas tax apportionment provision; clarifying the application of certain retaliatory provisions to the imposition of insurance taxes and the definition of bonds relating to interfund loans and advances for tax increment financing purposes; clarifying certain definitions and modifying certain city aid base provisions for local government aid (LGA) purposes; clarifying the total aid distribution for certain cities and the calculation of rental housing tax base replacement aid; changing the date for annual reports by the commissioner of revenue to the legislature on the use of limited market value and the valuation exclusion; correcting the effective date for a certain provision modifying subtractions from federal taxable income for income tax purposes; modifying the effective date of a certain provision expanding the definition of bonds for TIF purposes and providing a retroactive effective date for a certain provision providing for early decertification of TIF districts; eliminating certain obsolete provisions; repealing the accelerated cost recovery system (ACRS) modification for individuals and the definition of holocaust victims settlement payments for income tax purposes and the charitable contributions deduction from the corporate AMT (ra)