1E Relating to taxation; making policy, technical, administrative and clarifying changes to various taxes and tax-related provisions

ARTICLE 1 - INDIVIDUAL INCOME, CORPORATE FRANCHISE AND ESTATE TAXES

Modifying corporate franchise filing requiring requirements for members of a unitary business; specifying certain filing requirements for information returns for qualified intermediaries; extending the time limit for filing estate tax returns; modifying the treatment of federal tax changes for assessment of taxes; prohibiting an income tax subtraction for certain vehicle expenses of a qualifying child; modifying income credit allowances for the Minnesota working family credit; repealing a certain rule relating to school tuition and transportation

ARTICLE 2 - SALES AND USE TAXES

Modifying the sales tax exemption for sales to local government units and nonprofit groups to exclude alcohol; repealing a certain provision relating to constitutional prohibitions for general exemptions

ARTICLE 3 - SPECIAL TAXES

Modifying mortgage registry tax exemptions and certain payment of tax requirements; clarifying certain gross receipt transfer of accounts receivable requirements for surgical centers and wholesale drug distributors; clarifying gasoline tax filing provisions; modifying certain gambling tax provisions, specifying certain gambling organization signature requirements for tax returns and providing for filing date provisions; modifying certain electronic payment filing requirements relating to liabilities for pull-tab and tipboard distributors, tobacco products distributors, liquor distributors and insurance companies; modifying metropolitan solid waste landfill fee payment requirements; repealing certain provisions relating to mortgage registry tax stamps and the division and distribution of mineral tax proceeds

ARTICLE 4 - PROPERTY TAXES AND AIDS

Modifying the agricultural homestead property tax first tier valuation limit, clarifying real estate value determinations for tax deferment purposes; modifying the aggregate resource preservation property tax law; modifying homestead application requirements for owners of trust property; modifying the class 2c managed forest land provision and clarifying rules; modifying and clarifying the class 4 property provision; modifying the date requirement for personal property assessment certification of pipeline utility property and transmission line property by commissioner of revenue; modifying county special board of equalization powers and duties, providing for appeal of the classification to the county boards of appeal and equalization, modifying board meeting requirements, modifying exceptions for finalization of recorded assessment values of real and personal property; clarifying the calculation of average estimated market value of class 2c managed forest land requirements, modifying incentive payment calculations; modifying local government aid (LGA) provisions, modifying the city revenue need formula; repealing certain rules

ARTICLE 5 - CONDITIONAL USE DEEDS

Relating to real property; modifying procedures relating to uses and conveyances of tax-forfeited property; modifying conservation or nonconservation land classification requirements, specifying county board meeting and notice requirements for classifying or reclassifying tax-forfeited lands, allowing county boards to designate tracts as assessed and acquired or by resolution provide for the subdivision or grouping of certain tracts under certain conditions when classifying, reclassifying, appraising or selling lands; modifying certain conveyance of targeted neighborhood lands requirements for a city of the first class; modifying certain conveyance, deed of conveyance and conveyance to state provisions, modifying certain reverter for failure to use for an authorized public use requirements; authorizing commissioner of revenue to execute a conditional use deed for property held by a governmental subdivision of the state under certain conditions, imposing conditional use deed fees; modifying county board supervision requirements for classified conservation lands; modifying certain requirements for the appraisal and sale of nonconservation lands; specifying certain city sales alternative procedures requirements; repealing certain provisions relating to targeted neighborhood lands conveyances, ratification of old sales of tax-forfeited lands, ratification application, approval and effect and pending actions not affected and Ramsey county sale of tax-forfeited lands authority

ARTICLE 6 - MISCELLANEOUS

Modifying certain state debt collection notice and hearing requirements; modifying data disclosure requirements to law enforcement agencies, defining harassment; modifying duties of commissioner of revenue relating to publishing of tax preparers lists, modifying liability impositions; clarifying certain suspension of time requirements for tax assessment or collection bankruptcy proceedings
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