Making technical and administrative changes and corrections to +certain tax provisions ARTICLE 1 � INCOME AND CORPORATE FRANCHISE TAXESEliminating certain subtractions from federal taxable income +including the amount paid for certain health insurance costs, certain itemized +deductions and certain tax benefits under the urban homesteading program for income +tax purposes; modifying the computation of income tax liability for +nonresidents relating to nondeductible items; adjusting the working family credit +for inflation and eliminating certain eligibility requirements for and +modifying the computation of the marriage penalty credit; modifying the +definition of nontaxable retirement and disability benefits and eliminating the +definition of social security benefits above the second federal threshold under the subtraction for the elderly and disabled; repealing certain +provisions reducing the working family credit by the abolished alternative minimum tax +(AMT) and providing for inflation adjustment of the marriage penalty credit and+ certain rules relating to capital deductions, the tentative carryback +adjustment and nonresidents withholding ARTICLE 2 � PROPERTY TAXES Eliminating the requirement for commissioner of revenue or local +government unit notice to taxpayers of certain property valuation or assessment +appeal requirements; providing property tax exemptions for property owned by+ the comprehensive health association (MCHA), by private cemeteries and by+ the western Lake Superior sanitary board, for certain unfinished sale or +rental projects, for pedestrian skyway and people mover systems and publicly+ owned parking structures and for municipal recreation and certain water and wastewater treatment facilities; modifying a certain requirement +relating to the payment of taxes before the recording of conveyance documents by condominium, townhouse, common interest ownership community or other +planned unit development homeowners associations; clarifying certain seasonal residential recreational property classification, valuation and +taxation provisions; correcting the date for certification to the commissioner+ of revenue by the commissioner of human services of average nonfederal +costs for the homestead and agricultural credit aid offset for out of home +placement costs; modifying a certain provision providing for utility company +appeal of property classification, valuation or exemption and expanding the +provision to railroad companies; changing the state general levy to the state +general levy base amount for commercial industrial and seasonal residential +recreation property tax purposes; modifying a certain provision providing for +the enforceability of liens for delinquent personal property taxes; +modifying the definition of claimant and changing certain references to property to+ land under the sustainable forest resources management incentive program; +modifying certain requirements for the filing of instruments under the common +interest ownership act; modifying the effective date for certain changes in +the HACA offset for out of home placement costs; repealing new construction +low income housing aid and certain rules relating to annual valuation of +operating property ARTICLE 3 � SALES AND USE TAXESModifying certain conditions for the refund of erroneously paid sales+ taxes to purchasers; increasing the exemption from the penalty for the failure+ of retailers to comply with the accelerated payment of June sales taxes requirement; modifying the definition of food sold through vending +machines for sales tax clarification purposes; modifying certain requirements for +the burden of proof of the nontaxability of retail sales; repealing a certain +provision exempting out of state retailers from the requirement to collect +locally imposed sales taxes and certain rules relating to exemptions, price +discounts, reporting requirements, the assessment and collection time limit and +unpaid liabilities ARTICLE 4 � GROSS REVENUE TAXESClarifying the exemption from the definition of patient services for +hospital and health care providers gross earnings tax purposes for certain +community mental health facilities and support programs; specifying certain +reference deletion instructions to the revisor of statutes; repealing certain +general gross earnings tax provisions ARTICLE 5 � SPECIAL TAXESClarifying a certain provision providing for enforcement of the +hazardous waste generator tax; clarifying the definition of wholesale price for +cigarettes and tobacco taxes imposition purposes and the definition of gross +premiums for insurance gross premium tax purposes and providing a gross premium +tax offset for joint underwriting association assessments; repealing certain +rules providing for the identification of service station pumps and +containers for fuel tax purposes and the ethanol development fund ARTICLE 6 � COLLECTIONS Providing for the attachment of tax liens to proceeds from the sale, +lease, licensing, exchange or other disposition of property; clarifying +certain provisions regulating tax liability and the authority of the +commissioner of revenue to cancel sales tax permits subject to cancellation after +revocation (ra)