Making policy and administrative changes to certain tax provisions ARTICLE 1 � WITHHOLDING AND SALES TAXES Providing for the computation of interest on refunds for +biotechnology and health sciences industry and border city enterprise zone sales tax +exemptions; modifying the withholding requirement for payments to out of state +contractors; delaying the accrual of interest on refunds for sales tax exemptions +for businesses located outside border city development zones ARTICLE 2 � PROPERTY TAXESIncluding certification of 1b property (certain homesteads) in the +definition of Minnesota tax laws for tax data classification and disclosure +purposes, authorizing the commissioner of revenue to disclose the names and +addresses of qualified applicants for class 1b homesteads to county assessors; +authorizing the commissioner to allow early withdrawal from the sustainable +forest incentive act without penalty upon land acquisition by the state, +local government units or other entities with the right of eminent domain, +requiring execution and acknowledgment of a document releasing the land from +the covenant; repealing certain alternative levy authority of the +Alexandria lake area and central lakes region sanitary sewer districts ARTICLE 3 � MISCELLANEOUS Authorizing case reviewers under the state debt collection procedure +to issue debtor assistance orders under certain unjust or inequitable results determination conditions and transferring duties and authority of +case reviewers to the taxpayer rights advocate; delegations of authority +granted by the commissioner of revenue to remain in effect until revoked by the commissioner or a successor; providing for notices of determinations +or actions by the commissioner not provided for by law; providing for +transcriptions of tax lien notices from counties to the secretary of state; expanding +the property tax exemption for biotechnology and health sciences industry+ zone property; specifying a time limit for request for calculation of +separate income tax liability after filing a joint return, exempting the +commissioner from the requirement to calculate separate liability under certain +conditions; providing an alternative limit to the corporate franchise tax +subtraction for qualified research expenses; excluding blood and blood components +from the definition of legend drugs for hospital and health care provider +gross earnings (MinnesotaCare) tax purposes; clarifying the definition of qualified+ business for job opportunity building (JOBZ) and biotechnology and health +sciences industry zones purposes; exempting biotechnology and health sciences +industry zone qualified businesses from the corporate franchise tax minimum +fee requirement under certain conditions(ra)