Relating to taxation

ARTICLE 1 - INCOME AND FRANCHISE TAXES

Making technical and clarifying changes to certain provisions relating to corporations and modifications decreasing federal tax income, the definition of alternative minimum taxable income, and determination of sales factor rules application

ARTICLE 2 - PROPERTY TAX

Making technical and clarifying changes to certain provisions relating to the definition of referendum market value, certain vehicles subject to personal property tax, railroad tax certification to county assessors, contamination tax, wind energy production tax, the definition of taxable market value, and certain listing and assessment provisions

ARTICLE 3 - SALES AND USE TAXES

Making technical and clarifying changes to certain provisions relating to
deposit of prepaid wireless E911 fees, a certain prior effective date for a sales and purchases provision, and repealing certain rules

ARTICLE 4 - MISCELLANEOUS

Making technical and clarifying changes to certain provisions relating to abatement of penalty, interest, and additional tax charge procedure and modifying the definition of dyed fuel
(je)