Relating to taxation

ARTICLE 1 - 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 - 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 - 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 - 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 - 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
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