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 extension of withholding to certain payments where identifying number not furnished or inaccurate

ARTICLE 2 - DEPARTMENT POLICY: ESTATE TAX

Modifying due dates for filing of estate tax returns and certain elections for qualified terminable interest property; 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; 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 certain provisions relating to income tax additions, subtractions, and tax rates; modifying the definition of alternative minimum taxable income; clarifying franchise tax exemptions for certain qualified businesses located in job opportunity building zones (JOBZ); modifying certain net operating loss carryback or carryover adjustments

ARTICLE 7 - DEPARTMENT TECHNICAL: PROPERTY TAX

Modifying the definition of homestead property; modifying certain agricultural land requirements for property tax homestead treatment purposes; modifying certain tax-forfeited land sales provisions; repealing limitations on certain exempt property, homestead determination special rules for real estate purchased for occupancy as a homestead, and delinquent taxes interest when land not in list

ARTICLE 8 - DEPARTMENT TECHNICAL: SALES AND USE TAX

Modifying the definition of sales and purchase and defining prewritten computer software installation; modifying certain provisions relating to construction exemptions, direct payment by purchasers, and certain motor vehicles sales tax provisions

ARTICLE 9 - DEPARTMENT TECHNICAL: SPECIAL TAXES

Specifying certain fuel tax surcharge apportionment requirements, providing for computation of nonhighway use amounts, and specifying certain forest road revenue requirements; expanding certain insurance tax exemptions for premiums received under the federal employees health benefits program; modifying certain mineral taxes allocation requirements for school districts; repealing the computation of unrefunded tax provisions for excise taxes on gasoline

ARTICLE 10 - DEPARTMENT TECHNICAL: MISCELLANEOUS

Expanding certain duties of the commissioner of revenue relating to formatting of other required documents; modifying certain request for waiver requirements

ARTICLE 11 - MISCELLANEOUS

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; modifying provisions relating to the sale of game birds and waterfowl in the definition of agricultural products for property taxation purposes; 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; authorizing the inclusion of certain parcels in the city of Sauk Rapids tax increment financing (TIF) district
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