Relating to taxation

ARTICLE 1 - ESTATE TAXES

Modifying certain provisions relating to qualified small business property and qualified farm property; clarifying certain recapture tax provisions

ARTICLE 2 - PROPERTY TAXES

Modifying certain provisions relating to the taxes credited to the state airports fund and certain sliding scale exclusion determinations, expanding the definition of person; modifying certain provisions of the rural preserve property tax program, class 2 and class 4 property and administrative appeals concerning utility or railroad valuations

ARTICLE 3 - SALES AND USE TAXES

Modifying provisions relating to the presumption of tax in order to prevent tax evasion

ARTICLE 4 - SPECIAL TAXES

Modifying provisions relating to the automobile theft prevention program and deed tax; modifying the definition of wholesale sales price; modifying certain tax credits relating to malt beverages; modifying provisions related to the nonadmitted insurance premium tax and certain insurance premiums; establishing an automobile theft prevention surcharge; modifying certain provisions relating to due dates for filing tax returns; repealing certain provisions relating to the automobile theft prevention program

ARTICLE 5 - MISCELLANEOUS

Modifying certain notice of determination provisions and tax withholding by an employer of delinquent taxes
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