Imposing a tax on the transfer of certain major league sports franchises; specifying the tax rate and providing for apportionment; authorizing a certain credit against the tax; providing for filing of returns and payment of the tax; specifying certain recordkeeping requirements of persons required to file and pay the tax; requiring and providing for commissioner of revenue administration and enforcement of the tax; providing for the payment of interest and civil penalties; requiring deposit of tax proceeds in the general fund
(ra)