1E Relating to taxation

ARTICLE 1 - DEPARTMENT POLICY AND TECHNICAL: INCOME AND CORPORATE FRANCHISE TAXES

Modifying certain definitions; modifying and clarifying certain provisions relating to the payment of estimated taxes by corporations, certain limitations of time for the assessment of tax and certain federal extension provisions; modifying provisions related to the operating loss deduction and unitary business ownership; making policy, technical, administrative, and other changes to certain tax provisions

ARTICLE 2 - DEPARTMENT POLICY AND TECHNICAL: ESTATE TAXES

Clarifying the definition of family member and qualified heir; modifying certain recapture tax returns and payment due date requirements; clarifying exclusions for small business property estate tax and qualified farm property; modifying certain recapture tax requirements; making policy, technical, administrative, and other changes to certain tax provisions

ARTICLE 3 - DEPARTMENT POLICY AND TECHNICAL: PROPERTY TAX

Clarifying certain air flight property tax provisions; modifying assessor appraisal activities for exempt property used by private entity for profit; expanding the definition of person; modifying and clarifying certain provisions relating to the rural preserve property tax program, homestead applications, agricultural homesteads, class 4bb residential classifications, tax on leased exempt property, administrative appeals for railroads and utilities, and modifying the definition of rural area for electrical cooperative per capita tax; modifying certain delinquent property tax notice provisions; modifying lien notice requirements under the senior citizens property tax deferral program; repealing certain obsolete provisions; making policy, technical, administrative, and other changes to certain tax provisions

ARTICLE 4 - DEPARTMENT POLICY AND TECHNICAL: SALES AND USE TAXES; SPECIAL TAXES

Modifying certain provisions relating to the automobile theft prevention surcharge; defining real property partitions for deeds; modifying presumption of tax burden of proof and defining "taken in good faith"; redefining whole sales price for tobacco products for liquor taxation purposes; clarifying brewer credit eligibility requirements; modifying the surplus line brokers nonadmitted insurance premium tax; extending authority of Ramsey and Hennepin counties to impose a mortgage registry and deed tax; modifying purchasing groups due dates for filing returns; clarifying tax exemptions for materials used in minerals processing and sales tax provisions relating to admission tickets; making policy, technical, administrative, and other changes to certain tax provisions

ARTICLE 5 - DEPARTMENT POLICY AND TECHNICAL: MINERALS

Removing the property tax exemption for direct reduced ore subject to net proceeds tax; defining hydrometallurgical processes for the nonferrous occupation tax; modifying the distribution of net proceeds tax on mining or extractions outside the taconite assistance area

ARTICLE 6 - DEPARTMENT POLICY AND TECHNICAL: MISCELLANEOUS

Making policy, technical, administrative, and other changes to certain miscellaneous tax provisions; modifying department of management and budget unpaid state warrant duplicate issuance requirements; modifying certain revenue department provisions relating to notice of determination requirements, penalty for failure to pay electronically, and wage levy disclosure or payments notice and procedures; modifying and clarifying the time frame for certain provisions relating to interest on penalties; clarifying civil penalties for nonpayment of tax

ARTICLE 7 - ECONOMIC DEVELOPMENT PROVISIONS CLEANUP

Making technical and clarifying changes in enterprise zone and economic development powers; removing obsolete provisions

ARTICLE 8 - PUBLIC FINANCE

Modifying certain provisions relating to the issuance of county capital improvement bonding requirements; expanding the definition of capital improvement; modifying county bonds application of election requirement and limitations on amount; modifying the definitions of public facility bonds and enterprise zone facility bonds; modifying the bond allocation carryforward rules for tax-exempt bonding; modifying certain municipality capital improvement bonding requirements, modifying the reverse referendum authority for city capital improvement bonds, limitations on amount, and street construction bond reverse referendum provisions; extending and increasing the annual maximum debt the city of Saint Paul may issue; authorizing Itasca county to issue general obligation bonds for the county nursing home; authorizing Woodbury to issue bonds to finance the Bielenberg sports center under certain conditions and without a referendum

ARTICLE 9 - SALES TAXES

Exempting liquor retailers from filing exemption certificate copies in the annual information report to the commissioner of revenue; clarifying certain requirements for the local sales tax base imposed by a political subdivision; modifying the list of cities that share revenue from the Rochester local sales tax; modifying the Rochester lodging tax authority; modifying the St. Cloud area cities local sales and use tax by extending it to regional facilities and delaying the date of tax termination upon referendum approval; modifying the use of local sales tax revenues for the city of Clearwater; authorizing local sales tax for the city of Proctor and authorizing food, beverage and entertainment taxes; requiring the department of revenue to conduct a solicitor nexus study, legislative report requirement; repealing the Rochester food and beverage tax

ARTICLE 10 - PROPERTY TAXES

Modifying the education funding taconite payment and other reductions in levies procedure; increasing the permitted holding period for exempt property held for economic development for certain cities; providing for appeals of denial of Green Acres treatment; modifying property tax statements and notices; authorizing the city of Vergas in Otter Tail county to impose an aggregate tax under certain conditions; authorizing forfeiture of a certain percentage of local government aid for cities not submitting the required financial documents to the state auditor by the required deadline; expanding the tax levy authority of the Cook-Orr hospital district for ambulance services; exempting certain cities from 2011 aid payment penalties; repealing the requirement for review of property tax system benchmark and indicators
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