3E Relating to taxation

ARTICLE 1 - DEPARTMENT POLICY: INDIVIDUAL INCOME AND WITHHOLDING TAXES

Modifying and conforming certain provisions relating to duties of the commissioner of revenue, filing requirements for individual income, third-party payers of sick pay benefits, payment of estimated
taxes, and limitation on refunds

ARTICLE 2 - DEPARTMENT POLICY: ESTATE TAX

Modifying due dates for filing of estate tax returns and certain elections for qualified terminable interest property; authorizing the commissioner to audit and assess estate tax and requiring the commissioner to notify the estate whether it is under examination within nine months after the filing date of the return; repealing the estate tax limitations on time for assessment of tax provision

ARTICLE 3 - DEPARTMENT POLICY: PROPERTY TAX

Modifying certain provisions relating to certification to county assessors, nonhomestead agricultural property determinations, and agricultural property classifications, providing for correction of errors for
the calculated amount of production tax; modifying the ownership requirements that apply to certain homestead resorts; providing for corrected certification issuance for personal property assessment of pipeline systems and for transmission lines assessments errors; expanding recommended values procedures

ARTICLE 4 - DEPARTMENT POLICY: SALES AND USE TAX

Modifying a provision relating to accelerated payment of monthly sales liability and penalty for underpayment; providing for transitional period for services for tax rate changes; modifying certain provisions relating to the sale of direct mail; expanding the lodging tax imposition authority for St. Paul to include related services

ARTICLE 5 - DEPARTMENT POLICY: MISCELLANEOUS

Modifying certain warrant issuance requirements by the commissioner of management and budget (MMB) to the public employees retirement association (PERA) on behalf of a municipality or independent nonprofit firefighting corporation; providing for application for business registration; authorizing the rounding of dollar amounts reported on tax forms; modifying certain third party subpoena provisions; providing for credit of payment to delinquent tax liabilities; modifying certain requirements for sale of seized property; modifying certain supplemental mortgages requirements

ARTICLE 6 - DEPARTMENT TECHNICAL: INCOME TAX

Modifying additions to and subtractions from the federal taxable income definition to include changes attributable to a net operating loss the taxpayer elected to carry back for a certain extended period and the amount of the allowed net operating loss; modifying schedules of rates for individuals, estates, and trusts by including duty on estate or trust; modifying the alternative minimum tax on preference items by including the amount of the net operating loss allowed; expanding the corporate and partnership minimum fee exemptions by including job opportunity building zone (JOBZ) businesses in the exemptions; including JOBZ businesses in the definition of Minnesota sales or receipts; modifying the net operating loss deduction carryover to include alternative minimum taxable income

ARTICLE 7 - DEPARTMENT TECHNICAL: PROPERTY TAX

Modifying the homestead and agricultural property definitions, tax-forfeited land conveyance; making technical changes; repealing limitations on exemptions, real estate purchased for occupancy as homestead, and interest while land not in list

ARTICLE 8 - DEPARTMENT TECHNICAL: SALES AND USE TAX

Making technical changes to the general sales and use tax and the motor vehicle sales tax

ARTICLE 9 - DEPARTMENT TECHNICAL: SPECIAL TAXES

Subjecting the debt service surcharge to the apportionment of tax deposit of proceeds requirement; requiring the nonhighway use amounts to be transferred from the highway user tax distribution fund to the off-highway motorcycle, the off-road vehicle, the snowmobile trails and enforcement, the all-terrain (ATV), and the water recreation accounts; requiring interest and penalties to be deposited to the state forest road account; exempting premiums received under the federal employees health benefits act from insurance taxes; requiring taconite tax proceeds to be distributed to cities and towns within the school district in a certain proportion to the taxable net tax capacity within the school district; repealing computation of unrefunded tax

ARTICLE 10 - DEPARTMENT TECHNICAL: MISCELLANEOUS

Requiring the commissioner of revenue to prescribe the form and content of forms required to be filed under commissioner administered laws; clarifying the JOBZ waiver request time frame

ARTICLE 11 - MISCELLANEOUS

Prohibiting state agency procurement contracts for tax fraud prevention, detection, or audit with vendors with compensation based on assessed taxes or collections percentage; modifying the department of employment and economic development (DEED) small business investment tax credit by allowing interns and specifying wage, increasing the private equity investment receipt maximum, modifying the investor qualifications for certification of qualified funds; expanding the definition of claimant agency under the revenue recapture act for licensed ambulance services for unpaid debts collection purposes; authorizing submission of claims directly to the state; eliminating the authority of a county to charge an ambulance service a fee for administering a fee when acting as a claimant agency for the ambulance service; exempting the St. Louis county fairgrounds from taxation; modifying the definition of class 2 land to include game birds and waterfowl bred and raised on a game farm; modifying the procedure for dispute resolution involving the valuation of income-producing property; authorizing the St. Louis county board to annually appropriate funds to assist in maintaining one or more county fairs under agricultural society or entity control designated by the board; exempting fair lands and buildings from the property tax; expanding the bonding authority of Anoka county
to finance costs of countywide public safety improvements; providing for a one year extension of the special tax increment financing (TIF) authority granted in the 2010 jobs bill for expanded use of economic development districts and surplus increments; extending TIF authority to spend increments on market-rate housing developments; specifying requirements and conditions for TIF increments to be used for housing development and setting an authority expiration date; modifying special rules for a TIF district in the city of Ramsey; authorizing the use of tax increments to repay the city of Cohasset for certain payments; allowing Lino Lakes to extend the tax increment financing (TIF) district to a certain date, specifying conditions for extension; authorizing the inclusion of certain parcels in the city of Sauk Rapids TIF district
(rt)