Relating to taxation

ARTICLE 1 - INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES

Making technical, administrative and clarifying changes

ARTICLE 2 - SALES AND USE TAXES

Making clarifying changes, clarifying disallowances under burden of tax

ARTICLE 3 - SPECIAL TAXES

Clarifying cigarette, insurance (gross premium, receipts) and taconite (minerals, occupation and production) taxation

ARTICLE 4 - PROPERTY TAXES AND AIDS

Making clarifying changes; clarifying conditions in the event of unallotment

ARTICLE 5 - MISCELLANEOUS

Making technical changes to department of revenue and job opportunity building zones (JOBZ) provisions
(rt)