Making policy and administrative changes to certain tax provisions ARTICLE 1 � INCOME AND ESTATE TAXESRequiring the filing of estate tax returns by personal +representatives of decedents subject to the federal estate tax; authorizing the +commissioner of revenue to extend the filing time limit for estate tax returns for +good cause; specifying the liability of vendors for repayment to the commissioner+ of income tax refunds for disallowed education credits; providing for the +payment of interest on estate tax refunds; modifying the penalty for filing +frivolous returns; modifying certain conditions for the assignment of income +tax refunds to financial institutions or qualifying organizations relating to +education credit certification; eliminating certain pensions from the +definition of Minnesota gross estate for estate tax purposes and modifying the tax computation formula; removing the estate tax exemptions for +retirement annuities or benefits under the Minnesota state retirement system +(MSRS), the public employees retirement association (PERA), the teachers +retirement association (TRA) and the college and university individual +retirement account and supplemental retirement plans; eliminating the time limit for +filing assignments of income tax refunds with the commissioner ARTICLE 2 - FEDERAL UPDATEUpdating certain state income tax and property tax refund provisions +to changes in the internal revenue code (IRC) and updating the definition of +internal revenue code under tax administration and compliance provisions ARTICLE 3 � PROPERTY TAXESExpanding a certain administration and enforcement requirement of the commissioner of revenue relating to assessments and fees; eliminating+ the requirement for town and city assessors to be residents of the state +and prohibiting city and county assessors from holding other offices; +prohibiting local boards of appeal and equalization from granting exemptions or +ordering property removed from the property tax rolls; providing for +commissioner certification to county auditors of preliminary state general levy +rates to be used to prepare proposed property tax notices and requiring +certification of final rates to county auditors by a certain later date to be used in +spreading taxes; eliminating the state from property tax apportionment +provisions and specifying certain responsibilities of county treasurers relating to +the receipt of state property taxes; restricting the requirement for +county board recommendation for the sale of tax-forfeited lands located in +targeted neighborhoods to neighborhoods outside the metropolitan area; +expanding the authority of county auditors to sell certain unimproved tax-forfeited+ lands in cities or towns to property consisting of an undivided interest or +land and improvements; providing for the apportionment of proceeds from +tax-forfeited land sales to taxing districts for payment of state general tax levy delinquencies; providing for continuation or termination of the +enrollment of land in the sustainable forest resource management incentive program +after death; specifying a deadline for and requiring notice to the county +auditor of the adoption of a resolution authorizing certain authority actions +relating to preexisting tax increment financing (TIF) districts for tax payment +period effectiveness purposes; modifying the definition of pre-1940 housing percentage for local government aid (LGA) purposes; modifying the +effective dates for certain provisions providing for reversion of tax-forfeited+ lands to the state ARTICLE 4 � SALES AND USE TAXESImposing a penalty for failure to properly complete sales tax +returns; clarifying the application of the payment of the sales tax on certain+ services; expanding the definition of farm machinery for sales tax purposes to +machinery and equipment used in agricultural production, defining agricultural production; clarifying the sales tax exemption for certain capital +equipment, providing an exemption for certain preexisting bids or contracts and +expanding the exemptions for farm machinery and parts; modifying the imposition+ of the sales tax on motor vehicles to certain older noncollector vehicles +and removing the prohibition on the designation of certain collector vehicles as +above market automobiles; modifying the exemption qualification for motor +vehicles purchased by dealers ARTICLE 5 � CIGARETTE AND TOBACCO PRODUCTS TAXESRemoving the reference to municipally licensed tobacco sellers from +the definition of unlicensed seller and modifying the general tobacco +products use tax exemption; clarifying the application of the penalties for +failure to file or pay the tax and for false or fraudulent returns and modifying the application of the penalty for unstamped cigarettes; prohibiting the +purchase of cigarettes or tobacco products from unlicensed sellers and +modifying the application of the penalty for unlicensed purchases ARTICLE 6 � COLLECTIONS AND COMPLIANCEPrescribing penalties for filing certain documents against department+ of revenue employees; designating the Internet as a public place for +posting information on the sale of certain seized property and requiring and +providing for notice by the commissioner of revenue of the sale of seized +securities; expanding the definitions of license and licensing authority for tax +clearance certificate requirements purposes and the definition of claimant +agency to the Minnesota collection enterprise under the revenue recapture act; +granting the commissioner access to records for examination of out of state +businesses for tax payment liability purposes and imposing a penalty and providing +for the venue for punishment of subpoena disobedience; repealing the +expiration date for the requirement for the commissioner to publish the names of +delinquent taxpayers (ra)