1.1 	A bill for an act
1.2 	relating to taxation; making technical and clarifying changes to individual 
1.3 	income and corporate franchise taxes, estate taxes, sales and use taxes, special 
1.4 	taxes, property taxes, and other taxes and tax provisions;amending Minnesota 
1.5 	Statutes 2014, sections 13.51, subdivision 2; 69.021, subdivision 5; 270.071, 
1.6 	subdivisions 2, 7, 8, by adding a subdivision; 270.072, subdivisions 2, 3, by 
1.7 	adding a subdivision; 270.12, by adding a subdivision; 270.82, subdivision 1; 
1.8 	270A.03, subdivision 5; 270B.14, subdivision 1; 270C.30; 270C.33, subdivision 
1.9 	8; 270C.34, subdivision 2; 270C.347, subdivision 1; 270C.35, subdivision 
1.10 	3, by adding a subdivision; 270C.38, subdivision 1; 270C.445, by adding 
1.11 	a subdivision; 270C.446, subdivision 5; 270C.72, subdivision 4; 270C.89, 
1.12 	subdivision 1; 271.06, subdivisions 2, 7; 272.02, subdivisions 9, 10; 272.0211, 
1.13 	subdivision 1; 272.025, subdivision 1; 272.029, subdivisions 2, 4, by adding a 
1.14 	subdivision; 272.0295, subdivision 4; 272.115, subdivision 2; 273.032; 273.061, 
1.15 	subdivision 7; 273.08; 273.121, by adding a subdivision; 273.124, subdivision 
1.16 	13; 273.33, subdivisions 1, 2; 273.371; 273.372, subdivisions 2, 4, by adding 
1.17 	subdivisions; 274.01, subdivision 1; 274.13, subdivision 1; 274.135, subdivision 
1.18 	3; 275.065, subdivision 1; 275.62, subdivision 2; 278.01, subdivision 1; 282.01, 
1.19 	subdivisions 1a, 1d; 287.2205; 289A.08, subdivisions 11, 16, by adding a 
1.20 	subdivision; 289A.09, subdivisions 1, 2; 289A.11, subdivision 1; 289A.12, 
1.21 	subdivision 14; 289A.38, subdivision 6; 289A.50, subdivision 7; 289A.60, 
1.22 	subdivision 28; 290.01, subdivisions 19b, 19c, 19d; 290.0671, subdivision 
1.23 	6a; 290.0672, subdivision 1; 290.091, subdivision 3; 290.0921, subdivision 3; 
1.24 	290.0922, subdivision 2; 290A.19; 290C.03; 290C.13, subdivision 3; 291.03, 
1.25 	subdivision 10; 291.031; 295.54, subdivision 2; 295.55, subdivision 6; 296A.01, 
1.26 	subdivisions 33, 42, by adding a subdivision; 296A.02, by adding a subdivision; 
1.27 	296A.07, subdivision 1; 296A.22, subdivision 9; 296A.26; 297A.82, subdivision 
1.28 	4a; 297D.02; 297E.02, subdivisions 3, 7; 297E.04, subdivision 1; 297E.05, 
1.29 	subdivision 4; 297E.06, subdivision 1; 297F.09, subdivision 1; 297F.23; 
1.30 	297G.09, subdivision 1; 297G.22; 297H.06, subdivision 2; 297I.05, subdivision 
1.31 	2; 297I.10, subdivisions 1, 3; 297I.30, by adding a subdivision; 297I.60, 
1.32 	subdivision 2; 298.01, subdivisions 3b, 4c; 469.319, subdivision 5; 477A.013, by 
1.33 	adding a subdivision; 477A.19, by adding subdivisions; 559.202, subdivision 2; 
1.34 	Laws 2014, chapter 308, article 1, section 14, subdivision 2; article 9, section 
1.35 	94; proposing coding for new law in Minnesota Statutes, chapters 290B; 293; 
1.36 	repealing Minnesota Statutes 2014, sections 273.111, subdivision 9a; 281.22; 
1.37 	290C.02, subdivisions 5, 9; 290C.06; Minnesota Rules, part 8092.2000.
1.38 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

2.1 	ARTICLE 1
2.2 	DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: INDIVIDUAL 
2.3 	INCOME AND CORPORATE FRANCHISE TAXES; ESTATE TAXES

2.4 	Section 1. Minnesota Statutes 2014, section 289A.08, subdivision 11, is amended to 
2.5 	read:
2.6 		Subd. 11.Information included in income tax return. (a) The return must state:
2.7 	(1) the name of the taxpayer, or taxpayers, if the return is a joint return, and the 
2.8 	address of the taxpayer in the same name or names and same address as the taxpayer has 
2.9 	used in making the taxpayer's income tax return to the United States;
2.10 	(2) the date or dates of birth of the taxpayer or taxpayers;
2.11 	(3) the Social Security number of the taxpayer, or taxpayers, if a Social Security 
2.12 	number has been issued by the United States with respect to the taxpayers; and
2.13 	(4) the amount of the taxable income of the taxpayer as it appears on the federal 
2.14 	return for the taxable year to which the Minnesota state return applies.
2.15 	(b) The taxpayer must attach to the taxpayer's Minnesota state income tax return 
2.16 	a copy of the federal income tax return that the taxpayer has filed or is about to file for 
2.17 	the period, unless the taxpayer is eligible to telefile the federal return and does file the 
2.18 	Minnesota return by telefiling.

2.19 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.20 	Sec. 2. Minnesota Statutes 2014, section 289A.09, subdivision 2, is amended to read:
2.21 		Subd. 2.Withholding statement. (a) A person required to deduct and withhold 
2.22 	from an employee a tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision 
2.23 	2, or who would have been required to deduct and withhold a tax under section 290.92, 
2.24 	subdivision 2a or 3, or persons required to withhold tax under section 290.923, subdivision 
2.25 	2, determined without regard to section 290.92, subdivision 19, if the employee or payee 
2.26 	had claimed no more than one withholding exemption, or who paid wages or made 
2.27 	payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923, 
2.28 	subdivision 2, to an employee or person receiving royalty payments in excess of $600, 
2.29 	or who has entered into a voluntary withholding agreement with a payee under section 
2.30 	290.92, subdivision 20, must give every employee or person receiving royalty payments in 
2.31 	respect to the remuneration paid by the person to the employee or person receiving royalty 
2.32 	payments during the calendar year, on or before January 31 of the succeeding year, or, if 
2.33 	employment is terminated before the close of the calendar year, within 30 days after the 
3.1 	date of receipt of a written request from the employee if the 30-day period ends before 
3.2 	January 31, a written statement showing the following:
3.3 	(1) name of the person;
3.4 	(2) the name of the employee or payee and the employee's or payee's Social Security 
3.5 	account number;
3.6 	(3) the total amount of wages as that term is defined in section 290.92, subdivision 
3.7 	1, paragraph (1); the total amount of remuneration subject to withholding under section 
3.8 	290.92, subdivision 20; the amount of sick pay as required under section 6051(f) of the 
3.9 	Internal Revenue Code; and the amount of royalties subject to withholding under section 
3.10 	290.923, subdivision 2; and
3.11 	(4) the total amount deducted and withheld as tax under section 290.92, subdivision 
3.12 	2a or 3, or 290.923, subdivision 2.
3.13 	(b) The statement required to be furnished by paragraph (a) with respect to any 
3.14 	remuneration must be furnished at those times, must contain the information required, and 
3.15 	must be in the form the commissioner prescribes.
3.16 	(c) The commissioner may prescribe rules providing for reasonable extensions of 
3.17 	time, not in excess of 30 days, to employers or payers required to give the statements to 
3.18 	their employees or payees under this subdivision.
3.19 	(d) A duplicate of any statement made under this subdivision and in accordance 
3.20 	with rules prescribed by the commissioner, along with a reconciliation in the form the 
3.21 	commissioner prescribes of the statements for the calendar year, including a reconciliation 
3.22 	of the quarterly returns required to be filed under subdivision 1, must be filed with the 
3.23 	commissioner on or before February 28 of the year after the payments were made.
3.24 	(e) If an employer cancels the employer's Minnesota withholding account number 
3.25 	required by section 290.92, subdivision 24, the information required by paragraph (d), 
3.26 	must be filed with the commissioner within 30 days of the end of the quarter in which 
3.27 	the employer cancels its account number.
3.28 	(f) The employer must submit the statements required to be sent to the commissioner 
3.29 	in the same manner required to satisfy the federal reporting requirements of section 
3.30 	6011(e) of the Internal Revenue Code and the regulations issued under it. An employer 
3.31 	must submit statements to the commissioner required by this section by electronic means 
3.32 	if the employer is required to send more than 25 statements to the commissioner, even 
3.33 	though the employer is not required to submit the returns federally by electronic means. 
3.34 	For statements issued for wages paid in 2011 and after, the threshold is ten. All statements 
3.35 	issued for withholding required under section 290.92 are aggregated for purposes of 
3.36 	determining whether the electronic submission threshold is met.
4.1 	(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph 
4.2 	(a), clause (2), must submit the returns required by this subdivision and subdivision 1, 
4.3 	paragraph (a), with the commissioner by electronic means.

4.4 	EFFECTIVE DATE. This section is effective for reconciliations required to be 
4.5 	filed after December 31, 2015.

4.6 	Sec. 3. Minnesota Statutes 2014, section 290.01, subdivision 19b, is amended to read:
4.7 		Subd. 19b.Subtractions from federal taxable income. For individuals, estates, 
4.8 	and trusts, there shall be subtracted from federal taxable income:
4.9 	(1) net interest income on obligations of any authority, commission, or 
4.10 	instrumentality of the United States to the extent includable in taxable income for federal 
4.11 	income tax purposes but exempt from state income tax under the laws of the United States;
4.12 	(2) if included in federal taxable income, the amount of any overpayment of income 
4.13 	tax to Minnesota or to any other state, for any previous taxable year, whether the amount 
4.14 	is received as a refund or as a credit to another taxable year's income tax liability;
4.15 	(3) the amount paid to others, less the amount used to claim the credit allowed under 
4.16 	section 290.0674, not to exceed $1,625 for each qualifying child in grades kindergarten 
4.17 	to 6 and $2,500 for each qualifying child in grades 7 to 12, for tuition, textbooks, and 
4.18 	transportation of each qualifying child in attending an elementary or secondary school 
4.19 	situated in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin, wherein a 
4.20 	resident of this state may legally fulfill the state's compulsory attendance laws, which 
4.21 	is not operated for profit, and which adheres to the provisions of the Civil Rights Act 
4.22 	of 1964 and chapter 363A. For the purposes of this clause, "tuition" includes fees or 
4.23 	tuition as defined in section 290.0674, subdivision 1, clause (1). As used in this clause, 
4.24 	"textbooks" includes books and other instructional materials and equipment purchased 
4.25 	or leased for use in elementary and secondary schools in teaching only those subjects 
4.26 	legally and commonly taught in public elementary and secondary schools in this state. 
4.27 	Equipment expenses qualifying for deduction includes expenses as defined and limited in 
4.28 	section 290.0674, subdivision 1, clause (3). "Textbooks" does not include instructional 
4.29 	books and materials used in the teaching of religious tenets, doctrines, or worship, the 
4.30 	purpose of which is to instill such tenets, doctrines, or worship, nor does it include books 
4.31 	or materials for, or transportation to, extracurricular activities including sporting events, 
4.32 	musical or dramatic events, speech activities, driver's education, or similar programs. No 
4.33 	deduction is permitted for any expense the taxpayer incurred in using the taxpayer's or 
4.34 	the qualifying child's vehicle to provide such transportation for a qualifying child. For 
5.1 	purposes of the subtraction provided by this clause, "qualifying child" has the meaning 
5.2 	given in section 32(c)(3) of the Internal Revenue Code;
5.3 	(4) income as provided under section 290.0802;
5.4 	(5) to the extent included in federal adjusted gross income, income realized on 
5.5 	disposition of property exempt from tax under section 290.491;
5.6 	(6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E) 
5.7 	of the Internal Revenue Code in determining federal taxable income by an individual 
5.8 	who does not itemize deductions for federal income tax purposes for the taxable year, an 
5.9 	amount equal to 50 percent of the excess of charitable contributions over $500 allowable 
5.10 	as a deduction for the taxable year under section 170(a) of the Internal Revenue Code, 
5.11 	under the provisions of Public Law 109-1 and Public Law 111-126;
5.12 	(7) for individuals who are allowed a federal foreign tax credit for taxes that do not 
5.13 	qualify for a credit under section 290.06, subdivision 22, an amount equal to the carryover 
5.14 	of subnational foreign taxes for the taxable year, but not to exceed the total subnational 
5.15 	foreign taxes reported in claiming the foreign tax credit. For purposes of this clause, 
5.16 	"federal foreign tax credit" means the credit allowed under section 27 of the Internal 
5.17 	Revenue Code, and "carryover of subnational foreign taxes" equals the carryover allowed 
5.18 	under section 904(c) of the Internal Revenue Code minus national level foreign taxes to 
5.19 	the extent they exceed the federal foreign tax credit;
5.20 	(8) in each of the five tax years immediately following the tax year in which an 
5.21 	addition is required under subdivision 19a, clause (7), or 19c, clause (12) (11), in the case of 
5.22 	a shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the 
5.23 	delayed depreciation. For purposes of this clause, "delayed depreciation" means the amount 
5.24 	of the addition made by the taxpayer under subdivision 19a, clause (7), or subdivision 19c, 
5.25 	clause (12) (11), in the case of a shareholder of an S corporation, minus the positive value 
5.26 	of any net operating loss under section 172 of the Internal Revenue Code generated for the 
5.27 	tax year of the addition. The resulting delayed depreciation cannot be less than zero;
5.28 	(9) job opportunity building zone income as provided under section 469.316;
5.29 	(10) to the extent included in federal taxable income, the amount of compensation 
5.30 	paid to members of the Minnesota National Guard or other reserve components of the 
5.31 	United States military for active service, including compensation for services performed 
5.32 	under the Active Guard Reserve (AGR) program. For purposes of this clause, "active 
5.33 	service" means (i) state active service as defined in section 190.05, subdivision 5a, clause 
5.34 	(1); or (ii) federally funded state active service as defined in section 190.05, subdivision 
5.35 	5b, and "active service" includes service performed in accordance with section 190.08, 
5.36 	subdivision 3;
6.1 	(11) to the extent included in federal taxable income, the amount of compensation 
6.2 	paid to Minnesota residents who are members of the armed forces of the United States 
6.3 	or United Nations for active duty performed under United States Code, title 10; or the 
6.4 	authority of the United Nations;
6.5 	(12) an amount, not to exceed $10,000, equal to qualified expenses related to a 
6.6 	qualified donor's donation, while living, of one or more of the qualified donor's organs 
6.7 	to another person for human organ transplantation. For purposes of this clause, "organ" 
6.8 	means all or part of an individual's liver, pancreas, kidney, intestine, lung, or bone marrow; 
6.9 	"human organ transplantation" means the medical procedure by which transfer of a human 
6.10 	organ is made from the body of one person to the body of another person; "qualified 
6.11 	expenses" means unreimbursed expenses for both the individual and the qualified donor 
6.12 	for (i) travel, (ii) lodging, and (iii) lost wages net of sick pay, except that such expenses 
6.13 	may be subtracted under this clause only once; and "qualified donor" means the individual 
6.14 	or the individual's dependent, as defined in section 152 of the Internal Revenue Code. An 
6.15 	individual may claim the subtraction in this clause for each instance of organ donation for 
6.16 	transplantation during the taxable year in which the qualified expenses occur;
6.17 	(13) in each of the five tax years immediately following the tax year in which an 
6.18 	addition is required under subdivision 19a, clause (8), or 19c, clause (13) (12), in the case 
6.19 	of a shareholder of a corporation that is an S corporation, an amount equal to one-fifth of 
6.20 	the addition made by the taxpayer under subdivision 19a, clause (8), or 19c, clause (13) 
6.21 	(12), in the case of a shareholder of a corporation that is an S corporation, minus the 
6.22 	positive value of any net operating loss under section 172 of the Internal Revenue Code 
6.23 	generated for the tax year of the addition. If the net operating loss exceeds the addition for 
6.24 	the tax year, a subtraction is not allowed under this clause;
6.25 	(14) to the extent included in the federal taxable income of a nonresident of 
6.26 	Minnesota, compensation paid to a service member as defined in United States Code, title 
6.27 	10, section 101(a)(5), for military service as defined in the Servicemembers Civil Relief 
6.28 	Act, Public Law 108-189, section 101(2);
6.29 	(15) to the extent included in federal taxable income, the amount of national service 
6.30 	educational awards received from the National Service Trust under United States Code, 
6.31 	title 42, sections 12601 to 12604, for service in an approved Americorps National Service 
6.32 	program;
6.33 	(16) to the extent included in federal taxable income, discharge of indebtedness 
6.34 	income resulting from reacquisition of business indebtedness included in federal taxable 
6.35 	income under section 108(i) of the Internal Revenue Code. This subtraction applies only 
7.1 	to the extent that the income was included in net income in a prior year as a result of the 
7.2 	addition under subdivision 19a, clause (13);
7.3 	(17) the amount of the net operating loss allowed under section 290.095, subdivision 
7.4 	11, paragraph (c);
7.5 	(18) the amount of expenses not allowed for federal income tax purposes due 
7.6 	to claiming the railroad track maintenance credit under section 45G(a) of the Internal 
7.7 	Revenue Code;
7.8 	(19) the amount of the limitation on itemized deductions under section 68(b) of the 
7.9 	Internal Revenue Code;
7.10 	(20) the amount of the phaseout of personal exemptions under section 151(d) of 
7.11 	the Internal Revenue Code; and
7.12 	(21) to the extent included in federal taxable income, the amount of qualified 
7.13 	transportation fringe benefits described in section 132(f)(1)(A) and (B) of the Internal 
7.14 	Revenue Code. The subtraction is limited to the lesser of the amount of qualified 
7.15 	transportation fringe benefits received in excess of the limitations under section 
7.16 	132(f)(2)(A) of the Internal Revenue Code for the year or the difference between the 
7.17 	maximum qualified parking benefits excludable under section 132(f)(2)(B) of the Internal 
7.18 	Revenue Code minus the amount of transit benefits excludable under section 132(f)(2)(A) 
7.19 	of the Internal Revenue Code.

7.20 	EFFECTIVE DATE. This section is effective the day following final enactment.

7.21 	Sec. 4. Minnesota Statutes 2014, section 290.01, subdivision 19c, is amended to read:
7.22 		Subd. 19c.Corporations; additions to federal taxable income. For corporations, 
7.23 	there shall be added to federal taxable income:
7.24 	(1) the amount of any deduction taken for federal income tax purposes for income, 
7.25 	excise, or franchise taxes based on net income or related minimum taxes, including but not 
7.26 	limited to the tax imposed under section 290.0922, paid by the corporation to Minnesota, 
7.27 	another state, a political subdivision of another state, the District of Columbia, or any 
7.28 	foreign country or possession of the United States;
7.29 	(2) interest not subject to federal tax upon obligations of: the United States, its 
7.30 	possessions, its agencies, or its instrumentalities; the state of Minnesota or any other 
7.31 	state, any of its political or governmental subdivisions, any of its municipalities, or any 
7.32 	of its governmental agencies or instrumentalities; the District of Columbia; or Indian 
7.33 	tribal governments;
7.34 	(3) exempt-interest dividends received as defined in section 852(b)(5) of the Internal 
7.35 	Revenue Code;
8.1 	(4) the amount of any net operating loss deduction taken for federal income tax 
8.2 	purposes under section 172 or 832(c)(10) of the Internal Revenue Code or operations loss 
8.3 	deduction under section 810 of the Internal Revenue Code;
8.4 	(5) the amount of any special deductions taken for federal income tax purposes 
8.5 	under sections 241 to 247 and 965 of the Internal Revenue Code;
8.6 	(6) losses from the business of mining, as defined in section 290.05, subdivision 1, 
8.7 	clause (a), that are not subject to Minnesota income tax;
8.8 	(7) the amount of any capital losses deducted for federal income tax purposes under 
8.9 	sections 1211 and 1212 of the Internal Revenue Code;
8.10 	(8) the amount of percentage depletion deducted under sections 611 through 614 and 
8.11 	291 of the Internal Revenue Code;
8.12 	(9) for certified pollution control facilities placed in service in a taxable year 
8.13 	beginning before December 31, 1986, and for which amortization deductions were elected 
8.14 	under section 169 of the Internal Revenue Code of 1954, as amended through December 
8.15 	31, 1985, the amount of the amortization deduction allowed in computing federal taxable 
8.16 	income for those facilities;
8.17 	(10) (9) the amount of a partner's pro rata share of net income which does not flow 
8.18 	through to the partner because the partnership elected to pay the tax on the income under 
8.19 	section 6242(a)(2) of the Internal Revenue Code;
8.20 	(11) (10) any increase in subpart F income, as defined in section 952(a) of the 
8.21 	Internal Revenue Code, for the taxable year when subpart F income is calculated without 
8.22 	regard to the provisions of Division C, title III, section 303(b) of Public Law 110-343;
8.23 	(12) (11) 80 percent of the depreciation deduction allowed under section 
8.24 	168(k)(1)(A) and (k)(4)(A) of the Internal Revenue Code. For purposes of this clause, if 
8.25 	the taxpayer has an activity that in the taxable year generates a deduction for depreciation 
8.26 	under section 168(k)(1)(A) and (k)(4)(A) and the activity generates a loss for the taxable 
8.27 	year that the taxpayer is not allowed to claim for the taxable year, "the depreciation 
8.28 	allowed under section 168(k)(1)(A) and (k)(4)(A)" for the taxable year is limited to excess 
8.29 	of the depreciation claimed by the activity under section 168(k)(1)(A) and (k)(4)(A) 
8.30 	over the amount of the loss from the activity that is not allowed in the taxable year. In 
8.31 	succeeding taxable years when the losses not allowed in the taxable year are allowed, the 
8.32 	depreciation under section 168(k)(1)(A) and (k)(4)(A) is allowed;
8.33 	(13) (12) 80 percent of the amount by which the deduction allowed by section 179 of 
8.34 	the Internal Revenue Code exceeds the deduction allowable by section 179 of the Internal 
8.35 	Revenue Code of 1986, as amended through December 31, 2003;
9.1 	(14) (13) to the extent deducted in computing federal taxable income, the amount of 
9.2 	the deduction allowable under section 199 of the Internal Revenue Code;
9.3 	(15) (14) the amount of expenses disallowed under section 290.10, subdivision 2; and
9.4 	(16) (15) discharge of indebtedness income resulting from reacquisition of business 
9.5 	indebtedness and deferred under section 108(i) of the Internal Revenue Code.

9.6 	EFFECTIVE DATE. This section is effective the day following final enactment.

9.7 	Sec. 5. Minnesota Statutes 2014, section 290.01, subdivision 19d, is amended to read:
9.8 		Subd. 19d.Corporations; modifications decreasing federal taxable income. For 
9.9 	corporations, there shall be subtracted from federal taxable income after the increases 
9.10 	provided in subdivision 19c:
9.11 	(1) the amount of foreign dividend gross-up added to gross income for federal 
9.12 	income tax purposes under section 78 of the Internal Revenue Code;
9.13 	(2) the amount of salary expense not allowed for federal income tax purposes due to 
9.14 	claiming the work opportunity credit under section 51 of the Internal Revenue Code;
9.15 	(3) any dividend (not including any distribution in liquidation) paid within the 
9.16 	taxable year by a national or state bank to the United States, or to any instrumentality of 
9.17 	the United States exempt from federal income taxes, on the preferred stock of the bank 
9.18 	owned by the United States or the instrumentality;
9.19 	(4) the deduction for capital losses pursuant to sections 1211 and 1212 of the 
9.20 	Internal Revenue Code, except that:
9.21 	(i) for capital losses incurred in taxable years beginning after December 31, 1986, 
9.22 	capital loss carrybacks shall not be allowed;
9.23 	(ii) for capital losses incurred in taxable years beginning after December 31, 1986, 
9.24 	a capital loss carryover to each of the 15 taxable years succeeding the loss year shall be 
9.25 	allowed;
9.26 	(iii) for capital losses incurred in taxable years beginning before January 1, 1987, a 
9.27 	capital loss carryback to each of the three taxable years preceding the loss year, subject to 
9.28 	the provisions of Minnesota Statutes 1986, section 290.16, shall be allowed; and
9.29 	(iv) for capital losses incurred in taxable years beginning before January 1, 1987, 
9.30 	a capital loss carryover to each of the five taxable years succeeding the loss year to the 
9.31 	extent such loss was not used in a prior taxable year and subject to the provisions of 
9.32 	Minnesota Statutes 1986, section 290.16, shall be allowed;
9.33 	(5) an amount for interest and expenses relating to income not taxable for federal 
9.34 	income tax purposes, if (i) the income is taxable under this chapter and (ii) the interest and 
10.1 	expenses were disallowed as deductions under the provisions of section 171(a)(2), 265 or 
10.2 	291 of the Internal Revenue Code in computing federal taxable income;
10.3 	(6) in the case of mines, oil and gas wells, other natural deposits, and timber for 
10.4 	which percentage depletion was disallowed pursuant to subdivision 19c, clause (8), a 
10.5 	reasonable allowance for depletion based on actual cost. In the case of leases the deduction 
10.6 	must be apportioned between the lessor and lessee in accordance with rules prescribed 
10.7 	by the commissioner. In the case of property held in trust, the allowable deduction must 
10.8 	be apportioned between the income beneficiaries and the trustee in accordance with the 
10.9 	pertinent provisions of the trust, or if there is no provision in the instrument, on the basis 
10.10 	of the trust's income allocable to each;
10.11 	(7) for certified pollution control facilities placed in service in a taxable year 
10.12 	beginning before December 31, 1986, and for which amortization deductions were elected 
10.13 	under section 169 of the Internal Revenue Code of 1954, as amended through December 
10.14 	31, 1985, an amount equal to the allowance for depreciation under Minnesota Statutes 
10.15 	1986, section 290.09, subdivision 7;
10.16 	(8) (7) amounts included in federal taxable income that are due to refunds of 
10.17 	income, excise, or franchise taxes based on net income or related minimum taxes paid 
10.18 	by the corporation to Minnesota, another state, a political subdivision of another state, 
10.19 	the District of Columbia, or a foreign country or possession of the United States to the 
10.20 	extent that the taxes were added to federal taxable income under subdivision 19c, clause 
10.21 	(1), in a prior taxable year;
10.22 	(9) (8) income or gains from the business of mining as defined in section 290.05, 
10.23 	subdivision 1, clause (a), that are not subject to Minnesota franchise tax;
10.24 	(10) (9) the amount of disability access expenditures in the taxable year which are not 
10.25 	allowed to be deducted or capitalized under section 44(d)(7) of the Internal Revenue Code;
10.26 	(11) (10) the amount of qualified research expenses not allowed for federal income 
10.27 	tax purposes under section 280C(c) of the Internal Revenue Code, but only to the extent 
10.28 	that the amount exceeds the amount of the credit allowed under section 290.068;
10.29 	(12) (11) the amount of salary expenses not allowed for federal income tax purposes 
10.30 	due to claiming the Indian employment credit under section 45A(a) of the Internal 
10.31 	Revenue Code;
10.32 	(13) (12) any decrease in subpart F income, as defined in section 952(a) of the 
10.33 	Internal Revenue Code, for the taxable year when subpart F income is calculated without 
10.34 	regard to the provisions of Division C, title III, section 303(b) of Public Law 110-343;
10.35 	(14) (13) in each of the five tax years immediately following the tax year in which an 
10.36 	addition is required under subdivision 19c, clause (12) (11), an amount equal to one-fifth 
11.1 	of the delayed depreciation. For purposes of this clause, "delayed depreciation" means the 
11.2 	amount of the addition made by the taxpayer under subdivision 19c, clause (12) (11). The 
11.3 	resulting delayed depreciation cannot be less than zero;
11.4 	(15) (14) in each of the five tax years immediately following the tax year in which an 
11.5 	addition is required under subdivision 19c, clause (13) (12), an amount equal to one-fifth 
11.6 	of the amount of the addition;
11.7 	(16) (15) to the extent included in federal taxable income, discharge of indebtedness 
11.8 	income resulting from reacquisition of business indebtedness included in federal taxable 
11.9 	income under section 108(i) of the Internal Revenue Code. This subtraction applies only 
11.10 	to the extent that the income was included in net income in a prior year as a result of the 
11.11 	addition under subdivision 19c, clause (16) (15); and
11.12 	(17) (16) the amount of expenses not allowed for federal income tax purposes due 
11.13 	to claiming the railroad track maintenance credit under section 45G(a) of the Internal 
11.14 	Revenue Code.

11.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

11.16 	Sec. 6. Minnesota Statutes 2014, section 290.0671, subdivision 6a, is amended to read:
11.17 		Subd. 6a.TANF appropriation for working family credit expansion. (a) On 
11.18 	an annual basis the commissioner of revenue, with the assistance of the commissioner 
11.19 	of human services, shall calculate the value of the refundable portion of the Minnesota 
11.20 	Working Family Credit provided under this section that qualifies for payment with funds 
11.21 	from the federal Temporary Assistance for Needy Families (TANF) block grant. Of this 
11.22 	total amount, the commissioner of revenue shall estimate the portion entailed by the 
11.23 	expansion of the credit rates provided in Laws 2000, chapter 490, article 4, section 17, 
11.24 	for individuals with qualifying children over the rates provided in Laws 1999, chapter 
11.25 	243, article 2, section 12.
11.26 	(b) An amount sufficient to pay the refunds entailed by the expansion of the credit 
11.27 	rates provided in Laws 2000, chapter 490, article 4, section 17, for individuals with 
11.28 	qualifying children over the rates provided in Laws 1999, chapter 243, article 2, section 
11.29 	12, as estimated in paragraph (a), is appropriated to the commissioner of human services 
11.30 	from the federal Temporary Assistance for Needy Families (TANF) block grant funds, for 
11.31 	transfer to the commissioner of revenue for deposit in the general fund.

11.32 	EFFECTIVE DATE. This section is effective retroactively for transfers in fiscal 
11.33 	year 2015 and thereafter.

12.1 	Sec. 7. Minnesota Statutes 2014, section 290.0672, subdivision 1, is amended to read:
12.2 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms 
12.3 	have the meanings given.
12.4 	(b) "Long-term care insurance" means a policy that:
12.5 	(1) qualifies for a deduction under section 213 of the Internal Revenue Code, 
12.6 	disregarding the 7.5 percent adjusted gross income test; or meets the requirements 
12.7 	given in section 62A.46; or provides similar coverage issued under the laws of another 
12.8 	jurisdiction; and
12.9 	(2) has a lifetime long-term care benefit limit of not less than $100,000; and
12.10 	(3) has been offered in compliance with the inflation protection requirements of 
12.11 	section 62S.23.
12.12 	(c) "Qualified beneficiary" means the taxpayer or the taxpayer's spouse.
12.13 	(d) "Premiums deducted in determining federal taxable income" means the lesser of 
12.14 	(1) long-term care insurance premiums that qualify as deductions under section 213 of 
12.15 	the Internal Revenue Code; and (2) the total amount deductible for medical care under 
12.16 	section 213 of the Internal Revenue Code.

12.17 	EFFECTIVE DATE. This section is effective retroactively for taxable years 
12.18 	beginning after December 31, 2012.

12.19 	Sec. 8. Minnesota Statutes 2014, section 290.091, subdivision 3, is amended to read:
12.20 		Subd. 3.Exemption amount. (a) For purposes of computing the alternative 
12.21 	minimum tax, the exemption amount is, for taxable years beginning after December 31, 
12.22 	2005, $60,000 for married couples filing joint returns, $30,000 for married individuals 
12.23 	filing separate returns, estates, and trusts, and $45,000 for unmarried individuals.
12.24 	(b) The exemption amount determined under this subdivision is subject to the phase 
12.25 	out under section 55(d)(3) of the Internal Revenue Code, except that alternative minimum 
12.26 	taxable income as determined under this section must be substituted in the computation of 
12.27 	the phase out.
12.28 	(c) For taxable years beginning after December 31, 2006, the exemption amount 
12.29 	under paragraph (a), clause (2), must be adjusted for inflation. The commissioner shall 
12.30 	adjust the exemption amount by the percentage determined pursuant to the provisions of 
12.31 	section 1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B) the word "2005" 
12.32 	shall be substituted for the word "1992." For 2007, the commissioner shall then determine 
12.33 	the percent change from the 12 months ending on August 31, 2005, to the 12 months 
12.34 	ending on August 31, 2006, and in each subsequent year, from the 12 months ending on 
12.35 	August 31, 2005, to the 12 months ending on August 31 of the year preceding the taxable 
13.1 	year. The exemption amount as adjusted must be rounded to the nearest $10. If the amount 
13.2 	ends in $5, it must be rounded up to the nearest $10 amount. The determination of the 
13.3 	commissioner under this subdivision is not a rule under the Administrative Procedure Act.

13.4 	EFFECTIVE DATE. This section is effective the day following final enactment.

13.5 	Sec. 9. Minnesota Statutes 2014, section 290.0921, subdivision 3, is amended to read:
13.6 		Subd. 3.Alternative minimum taxable income. "Alternative minimum taxable 
13.7 	income" is Minnesota net income as defined in section 290.01, subdivision 19, and 
13.8 	includes the adjustments and tax preference items in sections 56, 57, 58, and 59(d), (e), 
13.9 	(f), and (h) of the Internal Revenue Code. If a corporation files a separate company 
13.10 	Minnesota tax return, the minimum tax must be computed on a separate company basis. 
13.11 	If a corporation is part of a tax group filing a unitary return, the minimum tax must be 
13.12 	computed on a unitary basis. The following adjustments must be made.
13.13 	(1) The portion of the depreciation deduction allowed for federal income tax 
13.14 	purposes under section 168(k) of the Internal Revenue Code that is required as an addition 
13.15 	under section 290.01, subdivision 19c, clause (12) (11), is disallowed in determining 
13.16 	alternative minimum taxable income.
13.17 	(2) The subtraction for depreciation allowed under section 290.01, subdivision 
13.18 	19d, clause (14) (13), is allowed as a depreciation deduction in determining alternative 
13.19 	minimum taxable income.
13.20 	(3) The alternative tax net operating loss deduction under sections 56(a)(4) and 56(d) 
13.21 	of the Internal Revenue Code does not apply.
13.22 	(4) The special rule for certain dividends under section 56(g)(4)(C)(ii) of the Internal 
13.23 	Revenue Code does not apply.
13.24 	(5) The tax preference for depletion under section 57(a)(1) of the Internal Revenue 
13.25 	Code does not apply.
13.26 	(6) The tax preference for tax exempt interest under section 57(a)(5) of the Internal 
13.27 	Revenue Code does not apply.
13.28 	(7) The tax preference for charitable contributions of appreciated property under 
13.29 	section 57(a)(6) of the Internal Revenue Code does not apply.
13.30 	(8) For purposes of calculating the adjustment for adjusted current earnings in 
13.31 	section 56(g) of the Internal Revenue Code, the term "alternative minimum taxable 
13.32 	income" as it is used in section 56(g) of the Internal Revenue Code, means alternative 
13.33 	minimum taxable income as defined in this subdivision, determined without regard to the 
13.34 	adjustment for adjusted current earnings in section 56(g) of the Internal Revenue Code.
14.1 	(9) For purposes of determining the amount of adjusted current earnings under 
14.2 	section 56(g)(3) of the Internal Revenue Code, no adjustment shall be made under section 
14.3 	56(g)(4) of the Internal Revenue Code with respect to (i) the amount of foreign dividend 
14.4 	gross-up subtracted as provided in section 290.01, subdivision 19d, clause (1), or (ii) the 
14.5 	amount of refunds of income, excise, or franchise taxes subtracted as provided in section 
14.6 	290.01, subdivision 19d, clause (8) (7).
14.7 	(10) Alternative minimum taxable income excludes the income from operating in a 
14.8 	job opportunity building zone as provided under section 469.317.
14.9 	Items of tax preference must not be reduced below zero as a result of the 
14.10 	modifications in this subdivision.

14.11 	EFFECTIVE DATE. This section is effective the day following final enactment.

14.12 	Sec. 10. Minnesota Statutes 2014, section 291.031, is amended to read:
14.13 	291.031 CREDIT.
14.14 	(a) The estate of a nonresident decedent that is subject to tax under this chapter on 
14.15 	the value of Minnesota situs property held in a pass-through entity is allowed a credit 
14.16 	against the tax due under section 291.03 equal to the lesser of:
14.17 	(1) the amount of estate or inheritance tax paid to another state that is attributable to 
14.18 	the Minnesota situs property held in the pass-through entity; or
14.19 	(2) the amount of tax paid under this section due under section 291.03 attributable to 
14.20 	the Minnesota situs property held in the pass-through entity.
14.21 	(b) The amount of tax attributable to the Minnesota situs property held in the 
14.22 	pass-through entity must be determined by the increase in the estate or inheritance tax that 
14.23 	results from including the market value of the property in the estate or treating the value 
14.24 	as a taxable inheritance to the recipient of the property.

14.25 	EFFECTIVE DATE. This section is effective retroactively for estates of decedents 
14.26 	dying after December 31, 2013.

14.27 	Sec. 11.  REPEALER.
 14.28 	Minnesota Rules, part 8092.2000, is repealed.

14.29 	EFFECTIVE DATE. This section is effective the day following final enactment.

15.1 	ARTICLE 2
15.2 	DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: 
15.3 	SALES AND USE TAXES

15.4 	Section 1. Minnesota Statutes 2014, section 297A.82, subdivision 4a, is amended to 
15.5 	read:
15.6 		Subd. 4a.Deposit in state airports fund. Tax revenue, including interest and 
15.7 	penalties, collected from the sale or purchase of an aircraft taxable under this chapter must 
15.8 	be deposited in the state airports fund established in section 360.017. For purposes of this 
15.9 	subdivision, "revenue" does not include the revenue, including interest and penalties, 
15.10 	generated by the sales tax imposed under section 297A.62, subdivision 1a, which must be 
15.11 	deposited as provided under the Minnesota Constitution, article XI, section 15.

15.12 	EFFECTIVE DATE. This section is effective the day following final enactment.

15.13 	ARTICLE 3
15.14 	DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: SPECIAL TAXES

15.15 	Section 1. Minnesota Statutes 2014, section 69.021, subdivision 5, is amended to read:
15.16 		Subd. 5.Calculation of state aid. (a) The amount of fire state aid available for 
15.17 	apportionment, before the addition of the minimum fire state aid allocation amount under 
15.18 	subdivision 7, is equal to 107 percent of the amount of premium taxes paid to the state 
15.19 	upon the fire, lightning, sprinkler leakage, and extended coverage premiums reported to 
15.20 	the commissioner by insurers on the Minnesota Firetown Premium Report. This amount 
15.21 	must be reduced by the amount required to pay the state auditor's costs and expenses of 
15.22 	the audits or exams of the firefighters relief associations.
15.23 	The total amount for apportionment in respect to fire state aid must not be less than 
15.24 	two percent of the premiums reported to the commissioner by insurers on the Minnesota 
15.25 	Firetown Premium Report after subtracting the following amounts:
15.26 	(1) the amount required to pay the state auditor's costs and expenses of the audits or 
15.27 	exams of the firefighters relief associations; and
15.28 	(2) one percent of the premiums reported by town and farmers' township mutual 
15.29 	insurance companies and mutual property and casualty companies with total assets of 
15.30 	$5,000,000 or less.
15.31 	(b) The total amount for apportionment as police state aid is equal to 104 percent 
15.32 	of the amount of premium taxes paid to the state on the premiums reported to the 
15.33 	commissioner by insurers on the Minnesota Aid to Police Premium Report. The total 
16.1 	amount for apportionment in respect to the police state aid program must not be less than 
16.2 	two percent of the amount of premiums reported to the commissioner by insurers on the 
16.3 	Minnesota Aid to Police Premium Report.
16.4 	(c) The commissioner shall calculate the percentage of increase or decrease reflected 
16.5 	in the apportionment over or under the previous year's available state aid using the same 
16.6 	premiums as a basis for comparison.
16.7 	(d) In addition to the amount for apportionment of police state aid under paragraph 
16.8 	(b), each year $100,000 must be apportioned for police state aid. An amount sufficient to 
16.9 	pay this increase is annually appropriated from the general fund.

16.10 	EFFECTIVE DATE. This section is effective the day following final enactment.

16.11 	Sec. 2. Minnesota Statutes 2014, section 290.0922, subdivision 2, is amended to read:
16.12 		Subd. 2.Exemptions. The following entities are exempt from the tax imposed 
16.13 	by this section:
16.14 	(1) corporations exempt from tax under section 290.05;
16.15 	(2) real estate investment trusts;
16.16 	(3) regulated investment companies or a fund thereof; and
16.17 	(4) entities having a valid election in effect under section 860D(b) of the Internal 
16.18 	Revenue Code;
16.19 	(5) town and farmers' township mutual insurance companies;
16.20 	(6) cooperatives organized under chapter 308A or 308B that provide housing 
16.21 	exclusively to persons age 55 and over and are classified as homesteads under section 
16.22 	273.124, subdivision 3; and
16.23 	(7) a qualified business as defined under section 469.310, subdivision 11, if for the 
16.24 	taxable year all of its property is located in a job opportunity building zone designated 
16.25 	under section 469.314 and all of its payroll is a job opportunity building zone payroll 
16.26 	under section 469.310.
16.27 	Entities not specifically exempted by this subdivision are subject to tax under this 
16.28 	section, notwithstanding section 290.05.

16.29 	EFFECTIVE DATE. This section is effective the day following final enactment.

16.30 	Sec. 3. Minnesota Statutes 2014, section 296A.01, subdivision 42, is amended to read:
16.31 		Subd. 42.Petroleum products. "Petroleum products" means all of the products 
16.32 	defined in subdivisions 2, 7, 8, 8a, 8b, 10, 14, 16, 19, 20, 22 to 26, 28, 32, and 35.

16.33 	EFFECTIVE DATE. This section is effective the day following final enactment.

17.1 	Sec. 4. Minnesota Statutes 2014, section 296A.07, subdivision 1, is amended to read:
17.2 		Subdivision 1.Tax imposed. There is imposed an excise tax on gasoline, gasoline 
17.3 	blended with ethanol, and agricultural alcohol gasoline used in producing and generating 
17.4 	power for propelling motor vehicles used on the public highways of this state. The tax 
17.5 	is imposed on the first licensed distributor who received the product in Minnesota. For 
17.6 	purposes of this section, gasoline is defined in section 296A.01, subdivisions 8b, 10, 18, 
17.7 	20, 23, 24, 25, 32, and 34. The tax is payable at the time and in the form and manner 
17.8 	prescribed by the commissioner. The tax is payable at the rates specified in subdivision 3, 
17.9 	subject to the exceptions and reductions specified in section 296A.17.

17.10 	EFFECTIVE DATE. This section is effective the day following final enactment.

17.11 	Sec. 5. Minnesota Statutes 2014, section 297H.06, subdivision 2, is amended to read:
17.12 		Subd. 2.Materials. The tax is not imposed upon charges to generators of mixed 
17.13 	municipal solid waste or upon the volume of nonmixed municipal solid waste for waste 
17.14 	management services to manage the following materials:
17.15 	(1) mixed municipal solid waste and nonmixed municipal solid waste generated 
17.16 	outside of Minnesota;
17.17 	(2) recyclable materials that are separated for recycling by the generator, collected 
17.18 	separately from other waste, and recycled, to the extent the price of the service for 
17.19 	handling recyclable material is separately itemized on a bill to the generator;
17.20 	(3) recyclable nonmixed municipal solid waste that is separated for recycling by 
17.21 	the generator, collected separately from other waste, delivered to a waste facility for the 
17.22 	purpose of recycling, and recycled;
17.23 	(4) industrial waste, when it is transported to a facility owned and operated by 
17.24 	the same person that generated it;
17.25 	(5) mixed municipal solid waste from a recycling facility that separates or processes 
17.26 	recyclable materials and reduces the volume of the waste by at least 85 percent, provided 
17.27 	that the exempted waste is managed separately from other waste;
17.28 	(6) recyclable materials that are separated from mixed municipal solid waste by the 
17.29 	generator, collected and delivered to a waste facility that recycles at least 85 percent of its 
17.30 	waste, and are collected with mixed municipal solid waste that is segregated in leakproof 
17.31 	bags, provided that the mixed municipal solid waste does not exceed five percent of the 
17.32 	total weight of the materials delivered to the facility and is ultimately delivered to a waste 
17.33 	facility identified as a preferred waste management facility in county solid waste plans 
17.34 	under section 115A.46;
18.1 	(7) source-separated compostable waste materials, if the waste is materials are 
18.2 	delivered to a facility exempted as described in this clause. To initially qualify for an 
18.3 	exemption, a facility must apply for an exemption in its application for a new or amended 
18.4 	solid waste permit to the Pollution Control Agency. The first time a facility applies to the 
18.5 	agency it must certify in its application that it will comply with the criteria in items (i) to (v) 
18.6 	and the commissioner of the agency shall so certify to the commissioner of revenue who 
18.7 	must grant the exemption. The facility must annually apply to the agency for certification 
18.8 	to renew its exemption for the following year. The application must be filed according to 
18.9 	the procedures of, and contain the information required by, the agency. The commissioner 
18.10 	of revenue shall grant the exemption if the commissioner of the Pollution Control Agency 
18.11 	finds and certifies to the commissioner of revenue that based on an evaluation of the 
18.12 	composition of incoming waste and residuals and the quality and use of the product:
18.13 	(i) generators separate materials at the source;
18.14 	(ii) the separation is performed in a manner appropriate to the technology specific 
18.15 	to the facility that:
18.16 	(A) maximizes the quality of the product;
18.17 	(B) minimizes the toxicity and quantity of residuals rejects; and
18.18 	(C) provides an opportunity for significant improvement in the environmental 
18.19 	efficiency of the operation;
18.20 	(iii) the operator of the facility educates generators, in coordination with each county 
18.21 	using the facility, about separating the waste to maximize the quality of the waste stream 
18.22 	for technology specific to the facility;
18.23 	(iv) process residuals rejects do not exceed 15 percent of the weight of the total 
18.24 	material delivered to the facility; and
18.25 	(v) the final product is accepted for use;
18.26 	(8) waste and waste by-products for which the tax has been paid; and
18.27 	(9) daily cover for landfills that has been approved in writing by the Minnesota 
18.28 	Pollution Control Agency.

18.29 	EFFECTIVE DATE. This section is effective the day following final enactment.

18.30 	Sec. 6. Minnesota Statutes 2014, section 297I.05, subdivision 2, is amended to read:
18.31 		Subd. 2.Town and farmers' Township mutual insurance. A tax is imposed on 
18.32 	town and farmers' township mutual insurance companies. The rate of tax is equal to one 
18.33 	percent of gross premiums less return premiums on all direct business received by the 
18.34 	insurer or agents of the insurer in Minnesota, in cash or otherwise, during the year.

19.1 	EFFECTIVE DATE. This section is effective the day following final enactment.

19.2 	Sec. 7. Minnesota Statutes 2014, section 297I.10, subdivision 1, is amended to read:
19.3 		Subdivision 1.Cities of the first class. (a) The commissioner shall order and direct 
19.4 	a surcharge to be collected of two percent of the fire, lightning, and sprinkler leakage gross 
19.5 	premiums, less return premiums, on all direct business received by any licensed foreign or 
19.6 	domestic fire insurance company on property in a city of the first class, or by its agents for 
19.7 	it, in cash or otherwise.
19.8 	(b) By July 31 and December 31 of each year, the commissioner of management 
19.9 	and budget shall pay to each city of the first class a warrant for an amount equal to the 
19.10 	total amount of the surcharge on the premiums collected within that city since the previous 
19.11 	payment.
19.12 	(c) The treasurer of the city shall place the money received under this subdivision 
19.13 	in a special account or fund to defray all or a portion of the employer contribution 
19.14 	requirement of public employees police and fire plan coverage for city firefighters.

19.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

19.16 	Sec. 8. Minnesota Statutes 2014, section 297I.10, subdivision 3, is amended to read:
19.17 		Subd. 3.Appropriation. The amount necessary to make the payments required 
19.18 	under this section is appropriated to the commissioner of management and budget from 
19.19 	the general fund.

19.20 	EFFECTIVE DATE. This section is effective the day following final enactment.

19.21 	Sec. 9. Minnesota Statutes 2014, section 298.01, subdivision 3b, is amended to read:
19.22 		Subd. 3b.Deductions. (a) For purposes of determining taxable income under 
19.23 	subdivision 3, the deductions from gross income include only those expenses necessary 
19.24 	to convert raw ores to marketable quality. Such expenses include costs associated with 
19.25 	refinement but do not include expenses such as transportation, stockpiling, marketing, or 
19.26 	marine insurance that are incurred after marketable ores are produced, unless the expenses 
19.27 	are included in gross income. The allowable deductions from a mine or plant that mines 
19.28 	and produces more than one mineral, metal, or energy resource must be determined 
19.29 	separately for the purposes of computing the deduction in section 290.01, subdivision 19c, 
19.30 	clause (8). These deductions may be combined on one occupation tax return to arrive at 
19.31 	the deduction from gross income for all production.
20.1 	(b) The provisions of section 290.01, subdivisions 19c, clauses (6) and (8), and 19d, 
20.2 	clauses (6) and (9) (8), are not used to determine taxable income.

20.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

20.4 	Sec. 10. Minnesota Statutes 2014, section 298.01, subdivision 4c, is amended to read:
20.5 		Subd. 4c.Special deductions; net operating loss. (a) For purposes of determining 
20.6 	taxable income under subdivision 4, the provisions of section 290.01, subdivisions 19c, 
20.7 	clauses (6) and (8), and 19d, clauses (6) and (9) (8), are not used to determine taxable 
20.8 	income.
20.9 	(b) The amount of net operating loss incurred in a taxable year beginning before 
20.10 	January 1, 1990, that may be carried over to a taxable year beginning after December 31, 
20.11 	1989, is the amount of net operating loss carryover determined in the calculation of the 
20.12 	hypothetical corporate franchise tax under Minnesota Statutes 1988, sections 298.40 
20.13 	and 298.402.

20.14 	EFFECTIVE DATE. This section is effective the day following final enactment.

20.15 	ARTICLE 4
20.16 	DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: PROPERTY TAXES

20.17 	Section 1. Minnesota Statutes 2014, section 272.02, subdivision 9, is amended to read:
20.18 		Subd. 9.Personal property; exceptions. Except for the taxable personal property 
20.19 	enumerated below, all personal property and the property described in section 272.03, 
20.20 	subdivision 1, paragraphs (c) and (d), shall be exempt.
20.21 	The following personal property shall be taxable:
20.22 	(a) personal property which is part of (i) an electric generating, transmission, or 
20.23 	distribution system or; (ii) a pipeline system transporting or distributing water, gas, crude 
20.24 	oil, or petroleum products; or (iii) mains and pipes used in the distribution of steam or hot 
20.25 	or chilled water for heating or cooling buildings and structures;
20.26 	(b) railroad docks and wharves which are part of the operating property of a railroad 
20.27 	company as defined in section 270.80;
20.28 	(c) personal property defined in section 272.03, subdivision 2, clause (3);
20.29 	(d) leasehold or other personal property interests which are taxed pursuant to section 
20.30 	272.01, subdivision 2; 273.124, subdivision 7; or 273.19, subdivision 1; or any other law 
20.31 	providing the property is taxable as if the lessee or user were the fee owner;
20.32 	(e) manufactured homes and sectional structures, including storage sheds, decks, 
20.33 	and similar removable improvements constructed on the site of a manufactured home, 
21.1 	sectional structure, park trailer or travel trailer as provided in section 273.125, subdivision 
21.2 	8, paragraph (f); and
21.3 	(f) flight property as defined in section 270.071.

21.4 	EFFECTIVE DATE. This section is effective the day following final enactment.

21.5 	Sec. 2. Minnesota Statutes 2014, section 273.032, is amended to read:
21.6 	273.032 MARKET VALUE DEFINITION.
21.7 	(a) Unless otherwise provided, for the purpose of determining any property tax 
21.8 	levy limitation based on market value or any limit on net debt, the issuance of bonds, 
21.9 	certificates of indebtedness, or capital notes based on market value, any qualification to 
21.10 	receive state aid based on market value, or any state aid amount based on market value, 
21.11 	the terms "market value," "estimated market value," and "market valuation," whether 
21.12 	equalized or unequalized, mean the estimated market value of taxable property within the 
21.13 	local unit of government before any of the following or similar adjustments for:
21.14 	(1) the market value exclusions under:
21.15 	(i) section 273.11, subdivisions 14a and 14c (vacant platted land);
21.16 	(ii) section 273.11, subdivision 16 (certain improvements to homestead property);
21.17 	(iii) section 273.11, subdivisions 19 and 20 (certain improvements to business 
21.18 	properties);
21.19 	(iv) section 273.11, subdivision 21 (homestead property damaged by mold);
21.20 	(v) section 273.11, subdivision 22 (qualifying lead hazardous reduction projects);
21.21 	(vi) (v) section 273.13, subdivision 34 (homestead of a disabled veteran or family 
21.22 	caregiver); or
21.23 	(vii) (vi) section 273.13, subdivision 35 (homestead market value exclusion); or
21.24 	(2) the deferment of value under:
21.25 	(i) the Minnesota Agricultural Property Tax Law, section 273.111;
21.26 	(ii) the Aggregate Resource Preservation Law, section 273.1115;
21.27 	(iii) the Minnesota Open Space Property Tax Law, section 273.112;
21.28 	(iv) the rural preserves property tax program, section 273.114; or
21.29 	(v) the Metropolitan Agricultural Preserves Act, section 473H.10; or
21.30 	(3) the adjustments to tax capacity for:
21.31 	(i) tax increment financing under sections 469.174 to 469.1794;
21.32 	(ii) fiscal disparities under chapter 276A or 473F; or
21.33 	(iii) powerline credit under section 273.425.
22.1 	(b) Estimated market value under paragraph (a) also includes the market value 
22.2 	of tax-exempt property if the applicable law specifically provides that the limitation, 
22.3 	qualification, or aid calculation includes tax-exempt property.
22.4 	(c) Unless otherwise provided, "market value," "estimated market value," and 
22.5 	"market valuation" for purposes of property tax levy limitations and calculation of state 
22.6 	aid, refer to the estimated market value for the previous assessment year and for purposes 
22.7 	of limits on net debt, the issuance of bonds, certificates of indebtedness, or capital notes 
22.8 	refer to the estimated market value as last finally equalized.
22.9 	(d) For purposes of a provision of a home rule charter or of any special law that is not 
22.10 	codified in the statutes and that imposes a levy limitation based on market value or any limit 
22.11 	on debt, the issuance of bonds, certificates of indebtedness, or capital notes based on market 
22.12 	value, the terms "market value," "taxable market value," and "market valuation," whether 
22.13 	equalized or unequalized, mean "estimated market value" as defined in paragraph (a).

22.14 	EFFECTIVE DATE. This section is effective the day following final enactment.

22.15 	Sec. 3. Minnesota Statutes 2014, section 273.33, subdivision 1, is amended to read:
22.16 		Subdivision 1.Listing and assessment in county. The personal property of express, 
22.17 	stage and transportation companies, and of pipeline companies engaged in the business 
22.18 	of transporting natural gas, gasoline, crude oil, or other petroleum products, except as 
22.19 	otherwise provided by law, shall be listed and assessed in the county, town or district 
22.20 	where the same is usually kept.

22.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

22.22 	Sec. 4. Minnesota Statutes 2014, section 273.33, subdivision 2, is amended to read:
22.23 		Subd. 2.Listing and assessment by commissioner. The personal property, 
22.24 	consisting of the pipeline system of mains, pipes, and equipment attached thereto, of 
22.25 	pipeline companies and others engaged in the operations or business of transporting 
22.26 	natural gas, gasoline, crude oil, or other petroleum products by pipelines, shall be listed 
22.27 	with and assessed by the commissioner of revenue and the values provided to the 
22.28 	city or county assessor by order. This subdivision shall not apply to the assessment of 
22.29 	the products transported through the pipelines nor to the lines of local commercial gas 
22.30 	companies engaged primarily in the business of distributing gas products to consumers at 
22.31 	retail nor to pipelines used by the owner thereof to supply natural gas or other petroleum 
22.32 	products exclusively for such owner's own consumption and not for resale to others. If 
22.33 	more than 85 percent of the natural gas or other petroleum products actually transported 
23.1 	over the pipeline is used for the owner's own consumption and not for resale to others, 
23.2 	then this subdivision shall not apply; provided, however, that in that event, the pipeline 
23.3 	shall be assessed in proportion to the percentage of gas products actually transported over 
23.4 	such pipeline that is not used for the owner's own consumption. On or before August 1, 
23.5 	the commissioner shall certify to the auditor of each county, the amount of such personal 
23.6 	property assessment against each company in each district in which such property is 
23.7 	located. If the commissioner determines that the amount of personal property assessment 
23.8 	certified on or before August 1 is in error, the commissioner may issue a corrected 
23.9 	certification on or before October 1. The commissioner may correct errors that are merely 
23.10 	clerical in nature until December 31.

23.11 	EFFECTIVE DATE. This section is effective the day following final enactment.

23.12 	Sec. 5. Minnesota Statutes 2014, section 274.01, subdivision 1, is amended to read:
23.13 		Subdivision 1.Ordinary board; meetings, deadlines, grievances. (a) The town 
23.14 	board of a town, or the council or other governing body of a city, is the local board 
23.15 	of appeal and equalization except (1) in cities whose charters provide for a board of 
23.16 	equalization or (2) in any city or town that has transferred its local board of review power 
23.17 	and duties to the county board as provided in subdivision 3. The county assessor shall 
23.18 	fix a day and time when the board or the local board of equalization shall meet in the 
23.19 	assessment districts of the county. Notwithstanding any law or city charter to the contrary, 
23.20 	a city board of equalization shall be referred to as a local board of appeal and equalization. 
23.21 	On or before February 15 of each year the assessor shall give written notice of the time 
23.22 	to the city or town clerk. Notwithstanding the provisions of any charter to the contrary, 
23.23 	the meetings must be held between April 1 and May 31 each year. The clerk shall give 
23.24 	published and posted notice of the meeting at least ten days before the date of the meeting.
23.25 	The board shall meet either at a central location within the county or at the office of 
23.26 	the clerk to review the assessment and classification of property in the town or city. No 
23.27 	changes in valuation or classification which are intended to correct errors in judgment by 
23.28 	the county assessor may be made by the county assessor after the board has adjourned 
23.29 	in those cities or towns that hold a local board of review; however, corrections of errors 
23.30 	that are merely clerical in nature or changes that extend homestead treatment to property 
23.31 	are permitted after adjournment until the tax extension date for that assessment year. The 
23.32 	changes must be fully documented and maintained in the assessor's office and must be 
23.33 	available for review by any person. A copy of the changes made during this period in 
23.34 	those cities or towns that hold a local board of review must be sent to the county board no 
23.35 	later than December 31 of the assessment year.
24.1 	(b) The board shall determine whether the taxable property in the town or city has 
24.2 	been properly placed on the list and properly valued by the assessor. If real or personal 
24.3 	property has been omitted, the board shall place it on the list with its market value, and 
24.4 	correct the assessment so that each tract or lot of real property, and each article, parcel, 
24.5 	or class of personal property, is entered on the assessment list at its market value. No 
24.6 	assessment of the property of any person may be raised unless the person has been 
24.7 	duly notified of the intent of the board to do so. On application of any person feeling 
24.8 	aggrieved, the board shall review the assessment or classification, or both, and correct 
24.9 	it as appears just. The board may not make an individual market value adjustment or 
24.10 	classification change that would benefit the property if the owner or other person having 
24.11 	control over the property has refused the assessor access to inspect the property and the 
24.12 	interior of any buildings or structures as provided in section 273.20. A board member 
24.13 	shall not participate in any actions of the board which result in market value adjustments 
24.14 	or classification changes to property owned by the board member, the spouse, parent, 
24.15 	stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew, 
24.16 	or niece of a board member, or property in which a board member has a financial interest. 
24.17 	The relationship may be by blood or marriage.
24.18 	(c) A local board may reduce assessments upon petition of the taxpayer but the total 
24.19 	reductions must not reduce the aggregate assessment made by the county assessor by more 
24.20 	than one percent. If the total reductions would lower the aggregate assessments made by 
24.21 	the county assessor by more than one percent, none of the adjustments may be made. The 
24.22 	assessor shall correct any clerical errors or double assessments discovered by the board 
24.23 	without regard to the one percent limitation.
24.24 	(d) A local board does not have authority to grant an exemption or to order property 
24.25 	removed from the tax rolls.
24.26 	(e) A majority of the members may act at the meeting, and adjourn from day to day 
24.27 	until they finish hearing the cases presented. The assessor shall attend and take part in 
24.28 	the proceedings, but must not vote. The county assessor, or an assistant delegated by the 
24.29 	county assessor shall attend the meetings. The board shall list separately all omitted 
24.30 	property added to the list by the board and all items of property increased or decreased, 
24.31 	with the market value of each item of property, added or changed by the board. The 
24.32 	county assessor shall enter all changes made by the board.
24.33 	(f) Except as provided in subdivision 3, if a person fails to appear in person, by 
24.34 	counsel, or by written communication before the board after being duly notified of the 
24.35 	board's intent to raise the assessment of the property, or if a person feeling aggrieved by an 
24.36 	assessment or classification fails to apply for a review of the assessment or classification, 
25.1 	the person may not appear before the county board of appeal and equalization for a review. 
25.2 	This paragraph does not apply if an assessment was made after the local board meeting, as 
25.3 	provided in section 273.01, or if the person can establish not having received notice of 
25.4 	market value at least five days before the local board meeting.
25.5 	(g) The local board must complete its work and adjourn within 20 days from the 
25.6 	time of convening stated in the notice of the clerk, unless a longer period is approved by 
25.7 	the commissioner of revenue. No action taken after that date is valid. All complaints 
25.8 	about an assessment or classification made after the meeting of the board must be heard 
25.9 	and determined by the county board of equalization. A nonresident may, at any time, 
25.10 	before the meeting of the board file written objections to an assessment or classification 
25.11 	with the county assessor. The objections must be presented to the board at its meeting by 
25.12 	the county assessor for its consideration.

25.13 	EFFECTIVE DATE. This section is effective the day following final enactment.

25.14 	Sec. 6. Minnesota Statutes 2014, section 274.135, subdivision 3, is amended to read:
25.15 		Subd. 3.Proof of compliance; transfer of duties. (a) Any county that conducts 
25.16 	county boards of appeal and equalization meetings must provide proof to the commissioner 
25.17 	by December 1, 2009, and each year thereafter, February 1  that it is in compliance with the 
25.18 	requirements of subdivision 2. Beginning in 2009, This notice must also verify that there 
25.19 	was a quorum of voting members at each meeting of the board of appeal and equalization 
25.20 	in the current previous year. A county that does not comply with these requirements is 
25.21 	deemed to have transferred its board of appeal and equalization powers to the special 
25.22 	board of equalization appointed pursuant to section 274.13, subdivision 2, beginning 
25.23 	with the following year's assessment and continuing unless the powers are reinstated 
25.24 	under paragraph (c). A county that does not comply with the requirements of subdivision 
25.25 	2 and has not appointed a special board of equalization shall appoint a special board of 
25.26 	equalization before the following year's assessment.
25.27 	(b) The county shall notify the taxpayers when the board of appeal and equalization 
25.28 	for a county has been transferred to the special board of equalization under this subdivision 
25.29 	and, prior to the meeting time of the special board of equalization, the county shall make 
25.30 	available to those taxpayers a procedure for a review of the assessments, including, but 
25.31 	not limited to, open book meetings. This alternate review process must take place in 
25.32 	April and May.
25.33 	(c) A county board whose powers are transferred to the special board of equalization 
25.34 	under this subdivision may be reinstated by resolution of the county board and upon proof 
25.35 	of compliance with the requirements of subdivision 2. The resolution and proofs must 
26.1 	be provided to the commissioner by December February 1 in order to be effective for 
26.2 	the following current year's assessment.
26.3 	(d) If a person who was entitled to appeal to the county board of appeal and 
26.4 	equalization or to the county special board of equalization is not able to do so in a 
26.5 	particular year because the county board or special board did not meet the quorum and 
26.6 	training requirements in this section and section 274.13, or because the special board 
26.7 	was not appointed, that person may instead appeal to the commissioner of revenue, 
26.8 	provided that the appeal is received by the commissioner prior to August 1. The appeal 
26.9 	is not subject to either chapter 14 or section 270C.92. The commissioner must issue 
26.10 	an appropriate order to the county assessor in response to each timely appeal, either 
26.11 	upholding or changing the valuation or classification of the property. Prior to October 1 of 
26.12 	each year, the commissioner must charge and bill the county where the property is located 
26.13 	$500 for each tax parcel covered by an order issued under this paragraph in that year. 
26.14 	Amounts received by the commissioner under this paragraph must be deposited in the 
26.15 	state's general fund. If payment of a billed amount is not received by the commissioner 
26.16 	before December 1 of the year when billed, the commissioner must deduct that unpaid 
26.17 	amount from any state aid the commissioner would otherwise pay to the county under 
26.18 	chapter 477A in the next year. Late payments may either be returned to the county 
26.19 	uncashed and undeposited or may be accepted. If a late payment is accepted, the state aid 
26.20 	paid to the county under chapter 477A must be adjusted within 12 months to eliminate any 
26.21 	reduction that occurred because the payment was late. Amounts needed to make these 
26.22 	adjustments are included in the appropriation under section 477A.03, subdivision 2.

26.23 	EFFECTIVE DATE. This section is effective for county boards of appeal and 
26.24 	equalization meetings held in 2016 and thereafter.

26.25 	Sec. 7. Minnesota Statutes 2014, section 275.065, subdivision 1, is amended to read:
26.26 		Subdivision 1.Proposed levy. (a) Notwithstanding any law or charter to the 
26.27 	contrary, on or before September 30, each county and each home rule charter or statutory 
26.28 	city shall certify to the county auditor the proposed property tax levy for taxes payable in 
26.29 	the following year.
26.30 	(b) Notwithstanding any law or charter to the contrary, on or before September 15, 
26.31 	each town and each special taxing district shall adopt and certify to the county auditor a 
26.32 	proposed property tax levy for taxes payable in the following year. For towns, the final 
26.33 	certified levy shall also be considered the proposed levy.
26.34 	(c) On or before September 30, each school district that has not mutually agreed 
26.35 	with its home county to extend this date shall certify to the county auditor the proposed 
27.1 	property tax levy for taxes payable in the following year. Each school district that has 
27.2 	agreed with its home county to delay the certification of its proposed property tax levy 
27.3 	must certify its proposed property tax levy for the following year no later than October 
27.4 	7. The school district shall certify the proposed levy as:
27.5 	(1) a specific dollar amount by school district fund, broken down between 
27.6 	voter-approved and non-voter-approved levies and between referendum market value 
27.7 	and tax capacity levies; or
27.8 	(2) the maximum levy limitation certified by the commissioner of education 
27.9 	according to section 126C.48, subdivision 1.
27.10 	(d) If the board of estimate and taxation or any similar board that establishes 
27.11 	maximum tax levies for taxing jurisdictions within a first class city certifies the maximum 
27.12 	property tax levies for funds under its jurisdiction by charter to the county auditor by the 
27.13 	date specified in paragraph (a), the city shall be deemed to have certified its levies for 
27.14 	those taxing jurisdictions.
27.15 	(e) For purposes of this section, "special taxing district" means a special taxing 
27.16 	district as defined in section 275.066. Intermediate school districts that levy a tax 
27.17 	under chapter 124 or 136D, joint powers boards established under sections 123A.44 to 
27.18 	123A.446, and Common School Districts No. 323, Franconia, and No. 815, Prinsburg, are 
27.19 	also special taxing districts for purposes of this section.
27.20 	(f) At the meeting at which a taxing authority, other than a town, adopts its proposed 
27.21 	tax levy under this subdivision, the taxing authority shall announce the time and place 
27.22 	of its any subsequent regularly scheduled meetings at which the budget and levy will be 
27.23 	discussed and at which the public will be allowed to speak. The time and place of those 
27.24 	meetings must be included in the proceedings or summary of proceedings published in the 
27.25 	official newspaper of the taxing authority under section 123B.09, 375.12, or 412.191.

27.26 	EFFECTIVE DATE. This section is effective the day following final enactment.

27.27 	Sec. 8. Minnesota Statutes 2014, section 282.01, subdivision 1a, is amended to read:
27.28 		Subd. 1a.Conveyance to public entities. (a) Upon written request from a state 
27.29 	agency or a governmental subdivision of the state, a parcel of unsold tax-forfeited land 
27.30 	must be withheld from sale or lease to others for a maximum of six months. The request 
27.31 	must be submitted to the county auditor. Upon receipt, the county auditor must withhold 
27.32 	the parcel from sale or lease to any other party for six months, and must confirm the 
27.33 	starting date of the six-month withholding period to the requesting agency or subdivision. 
27.34 	If the request is from a governmental subdivision of the state, the governmental 
27.35 	subdivision must pay the maintenance costs incurred by the county during the period the 
28.1 	parcel is withheld. The county board may approve a sale or conveyance to the requesting 
28.2 	party during the withholding period. A conveyance of the property to the requesting 
28.3 	party terminates the withholding period.
28.4 	A governmental subdivision of the state must not make, and a county auditor must 
28.5 	not act upon, a second request to withhold a parcel from sale or lease within 18 months 
28.6 	of a previous request for that parcel. A county may reject a request made under this 
28.7 	paragraph if the request is made more than 30 days after the county has given notice to the 
28.8 	requesting state agency or governmental subdivision of the state that the county intends to 
28.9 	sell or otherwise dispose of the property.
28.10 	(b) Nonconservation tax-forfeited lands may be sold by the county board, for 
28.11 	their market value as determined by the county board, to an organized or incorporated 
28.12 	governmental subdivision of the state for any public purpose for which the subdivision is 
28.13 	authorized to acquire property. When the term "market value" is used in this section, it 
28.14 	means an estimate of the full and actual market value of the parcel as determined by the 
28.15 	county board, but in making this determination, the board and the persons employed by or 
28.16 	under contract with the board in order to perform, conduct, or assist in the determination, 
28.17 	are exempt from the licensure requirements of chapter 82B.
28.18 	(c) Nonconservation tax-forfeited lands may be released from the trust in favor of 
28.19 	the taxing districts on application to sold by the county board by, for their market value as 
28.20 	determined by the county board, to a state agency for an authorized use at not less than 
28.21 	their market value as determined by the county board any public purpose for which the 
28.22 	agency is authorized to acquire property.
28.23 	(d) Nonconservation tax-forfeited lands may be sold by the county board to an 
28.24 	organized or incorporated governmental subdivision of the state or state agency for less 
28.25 	than their market value if:
28.26 	(1) the county board determines that a sale at a reduced price is in the public interest 
28.27 	because a reduced price is necessary to provide an incentive to correct the blighted 
28.28 	conditions that make the lands undesirable in the open market, or the reduced price will 
28.29 	lead to the development of affordable housing; and
28.30 	(2) the governmental subdivision or state agency has documented its specific plans 
28.31 	for correcting the blighted conditions or developing affordable housing, and the specific 
28.32 	law or laws that empower it to acquire real property in furtherance of the plans.
28.33 	If the sale under this paragraph is to a governmental subdivision of the state, the 
28.34 	commissioner of revenue must convey the property on behalf of the state by quitclaim 
28.35 	deed. If the sale under this paragraph is to a state agency, the property is released from 
28.36 	the trust in favor of the taxing districts and the commissioner of revenue must issue a 
29.1 	conveyance document that releases the property from the trust in favor of the taxing 
29.2 	districts convey the property on behalf of the state by quitclaim deed to the agency.
29.3 	(e) Nonconservation tax-forfeited land held in trust in favor of the taxing districts 
29.4 	may be conveyed by the commissioner of revenue in the name of the state to a 
29.5 	governmental subdivision for an authorized public use, if an application is submitted to the 
29.6 	commissioner which includes a statement of facts as to the use to be made of the tract and 
29.7 	the favorable recommendation of the county board. For the purposes of this paragraph, 
29.8 	"authorized public use" means a use that allows an indefinite segment of the public to 
29.9 	physically use and enjoy the property in numbers appropriate to its size and use, or is for a 
29.10 	public service facility. Authorized public uses as defined in this paragraph are limited to:
29.11 	(1) a road, or right-of-way for a road;
29.12 	(2) a park that is both available to, and accessible by, the public that contains 
29.13 	improvements such as campgrounds, playgrounds, athletic fields, trails, or shelters;
29.14 	(3) trails for walking, bicycling, snowmobiling, or other recreational purposes, along 
29.15 	with a reasonable amount of surrounding land maintained in its natural state;
29.16 	(4) transit facilities for buses, light rail transit, commuter rail or passenger rail, 
29.17 	including transit ways, park-and-ride lots, transit stations, maintenance and garage 
29.18 	facilities, and other facilities related to a public transit system;
29.19 	(5) public beaches or boat launches;
29.20 	(6) public parking;
29.21 	(7) civic recreation or conference facilities; and
29.22 	(8) public service facilities such as fire halls, police stations, lift stations, water 
29.23 	towers, sanitation facilities, water treatment facilities, and administrative offices.
29.24 	No monetary compensation or consideration is required for the conveyance, except as 
29.25 	provided in subdivision 1g, but the conveyance is subject to the conditions provided in 
29.26 	law, including, but not limited to, the reversion provisions of subdivisions 1c and 1d.
29.27 	(f) The commissioner of revenue shall convey a parcel of nonconservation 
29.28 	tax-forfeited land to a local governmental subdivision of the state by quitclaim deed 
29.29 	on behalf of the state upon the favorable recommendation of the county board if the 
29.30 	governmental subdivision has certified to the board that prior to forfeiture the subdivision 
29.31 	was entitled to the parcel under a written development agreement or instrument, but 
29.32 	the conveyance failed to occur prior to forfeiture. No compensation or consideration is 
29.33 	required for, and no conditions attach to, the conveyance.
29.34 	(g) The commissioner of revenue shall convey a parcel of nonconservation 
29.35 	tax-forfeited land to the association of a common interest community by quitclaim deed 
29.36 	upon the favorable recommendation of the county board if the association certifies to the 
30.1 	board that prior to forfeiture the association was entitled to the parcel under a written 
30.2 	agreement, but the conveyance failed to occur prior to forfeiture. No compensation or 
30.3 	consideration is required for, and no conditions attach to, the conveyance.
30.4 	(h) Conservation tax-forfeited land may be sold to a governmental subdivision of 
30.5 	the state for less than its market value for either: (1) creation or preservation of wetlands; 
30.6 	(2) drainage or storage of storm water under a storm water management plan; or (3) 
30.7 	preservation, or restoration and preservation, of the land in its natural state. The deed must 
30.8 	contain a restrictive covenant limiting the use of the land to one of these purposes for 
30.9 	30 years or until the property is reconveyed back to the state in trust. At any time, the 
30.10 	governmental subdivision may reconvey the property to the state in trust for the taxing 
30.11 	districts. The deed of reconveyance is subject to approval by the commissioner of revenue. 
30.12 	No part of a purchase price determined under this paragraph shall be refunded upon a 
30.13 	reconveyance, but the amount paid for a conveyance under this paragraph may be taken 
30.14 	into account by the county board when setting the terms of a future sale of the same 
30.15 	property to the same governmental subdivision under paragraph (b) or (d). If the lands 
30.16 	are unplatted and located outside of an incorporated municipality and the commissioner 
30.17 	of natural resources determines there is a mineral use potential, the sale is subject to the 
30.18 	approval of the commissioner of natural resources.
30.19 	(i) A park and recreation board in a city of the first class is a governmental 
30.20 	subdivision for the purposes of this section.
30.21 	(j) Tax-forfeited land held in trust in favor of the taxing districts may be conveyed 
30.22 	by the commissioner of revenue in the name of the state to a governmental subdivision for 
30.23 	a school forest under section 89.41. An application that includes a statement of facts as 
30.24 	to the use to be made of the tract and the favorable recommendation of the county board 
30.25 	and the commissioner of natural resources must be submitted to the commissioner of 
30.26 	revenue. No monetary compensation or consideration is required for the conveyance, but 
30.27 	the conveyance is subject to the conditional use and reversion provisions of subdivisions 
30.28 	1c and 1d, paragraph (e). At any time, the governmental subdivision may reconvey the 
30.29 	property back to the state in trust for the taxing districts. The deed of reconveyance is 
30.30 	subject to approval by the commissioner of revenue.

30.31 	EFFECTIVE DATE. This section is effective the day following final enactment.

30.32 	Sec. 9. Minnesota Statutes 2014, section 282.01, subdivision 1d, is amended to read:
30.33 		Subd. 1d.Reverter for failure to use; conveyance to state. (a) After three years 
30.34 	from the date of any conveyance of tax-forfeited land to a governmental subdivision for 
30.35 	an authorized public use as provided in this section, regardless of when the deed for the 
31.1 	authorized public use was executed, if the governmental subdivision has failed to put the 
31.2 	land to that use, or abandons that use, the governing body of the subdivision must: (1) 
31.3 	with the approval of the county board, purchase the property for an authorized public 
31.4 	purpose at the present market value as determined by the county board, or (2) authorize 
31.5 	the proper officers to convey the land, or the part of the land not required for an authorized 
31.6 	public use, to the state of Minnesota in trust for the taxing districts. If the governing body 
31.7 	purchases the property under clause (1), the commissioner of revenue shall, upon proper 
31.8 	application submitted by the county auditor and upon the reconveyance of the land subject 
31.9 	to the conditional use deed to the state, convey the property on behalf of the state by 
31.10 	quitclaim deed to the subdivision free of a use restriction and the possibility of reversion 
31.11 	or defeasement. If the governing body decides to reconvey the property to the state under 
31.12 	this clause, the officers shall execute a deed of conveyance immediately. The conveyance 
31.13 	is subject to the approval of the commissioner and its form must be approved by the 
31.14 	attorney general. For 15 years from the date of the conveyance, there is no failure to put 
31.15 	the land to the authorized public use and no abandonment of that use if a formal plan of 
31.16 	the governmental subdivision, including, but not limited to, a comprehensive plan or land 
31.17 	use plan, shows an intended future use of the land for the authorized public use.
31.18 	(b) Property held by a governmental subdivision of the state under a conditional use 
31.19 	deed executed under this section by the commissioner of revenue on or after January 1, 
31.20 	2007, may be acquired by that governmental subdivision after 15 years from the date 
31.21 	of the conveyance if the commissioner determines upon written application from the 
31.22 	subdivision that the subdivision has in fact put the property to the authorized public use for 
31.23 	which it was conveyed, and the subdivision has made a finding that it has no current plans 
31.24 	to change the use of the lands. Prior to conveying the property, the commissioner shall 
31.25 	inquire whether the county board where the land is located objects to a conveyance of the 
31.26 	property to the subdivision without conditions and without further act by or obligation 
31.27 	of the subdivision. If the county does not object within 60 days, and the commissioner 
31.28 	makes a favorable determination, the commissioner shall issue a quitclaim deed on behalf 
31.29 	of the state unconditionally conveying the property to the governmental subdivision. For 
31.30 	purposes of this paragraph, demonstration of an intended future use for the authorized 
31.31 	public use in a formal plan of the governmental subdivision does not constitute use for 
31.32 	that authorized public use.
31.33 	(c) Property held by a governmental subdivision of the state under a conditional use 
31.34 	deed executed under this section by the commissioner of revenue before January 1, 2007, 
31.35 	is released from the use restriction and possibility of reversion on January 1, 2022, if the 
31.36 	county board records a resolution describing the land and citing this paragraph. The 
32.1 	county board may authorize the county treasurer to deduct the amount of the recording 
32.2 	fees from future settlements of property taxes to the subdivision.
32.3 	(d) Except for tax-forfeited land conveyed to establish a school forest under section 
32.4 	89.41, property conveyed under a conditional use deed executed under this section by 
32.5 	the commissioner of revenue, regardless of when the deed for the authorized public use 
32.6 	was executed, is released from the use restriction and reverter, and any use restriction or 
32.7 	reverter for which no declaration of reversion has been recorded with the county recorder 
32.8 	or registrar of titles, as appropriate, is nullified on the later of: (1) January 1, 2015; (2) 30 
32.9 	years from the date the deed was acknowledged; or (3) final resolution of an appeal to 
32.10 	district court under subdivision 1e, if a lis pendens related to the appeal is recorded in the 
32.11 	office of the county recorder or registrar of titles, as appropriate, prior to January 1, 2015.
32.12 	(e) Notwithstanding paragraphs (a) to (d), tax-forfeited land conveyed to establish a 
32.13 	school forest under section 89.41 is subject to a perpetual conditional use deed and reverter. 
32.14 	The property reverts to the state in trust for the taxing districts by operation of law if the 
32.15 	commissioner of natural resources determines and reports to the commissioner of revenue 
32.16 	under section 89.41, subdivision 3, that the governmental subdivision has failed to use the 
32.17 	land for school forest purposes for three consecutive years. The commissioner of revenue 
32.18 	shall record a declaration of reversion for land that has reverted under this paragraph.

32.19 	EFFECTIVE DATE. This section is effective the day following final enactment.

32.20 	Sec. 10. Laws 2014, chapter 308, article 9, section 94, is amended to read:
32.21 	Sec. 94. REPEALER.
 32.22 	(a) Minnesota Statutes 2012, sections 273.1398, subdivision 4b; 290.01, subdivision 
32.23 	19e; 290.0674, subdivision 3; 290.191, subdivision 4; and 290.33, and Minnesota Rules, 
32.24 	part 8007.0200, are repealed.
32.25 	(b) Minnesota Statutes 2012, sections 16D.02, subdivisions 5 and 8; 16D.11, 
32.26 	subdivision 2; 270C.53; 270C.991, subdivision 4; 272.02, subdivisions 1, 1a, 43, 48, 51, 
32.27 	53, 67, 72, and 82; 272.027, subdivision 2; 272.031; 273.015, subdivision 1; 273.03, 
32.28 	subdivision 3; 273.075; 273.13, subdivision 21a; 273.1383; 273.1386; 273.80; 275.77; 
32.29 	279.32; 281.173, subdivision 8; 281.174, subdivision 8; 281.328; 282.10; 282.23; 287.20, 
32.30 	subdivision 4; 287.27, subdivision 2; 290.01, subdivisions 4b and 20e; 295.52, subdivision 
32.31 	7; 297A.666; 297A.71, subdivisions 4, 5, 7, 9, 10, 17, 18, 20, 32, and 41; 297F.08, 
32.32 	subdivision 11; 297H.10, subdivision 2; 469.174, subdivision 10c; 469.175, subdivision 
32.33 	2b; 469.176, subdivision 1i; 469.177, subdivision 10; 477A.0124, subdivisions 1 and 6; 
32.34 	and 505.173, Minnesota Statutes 2013 Supplement, section 273.1103, Laws 1993, chapter 
33.1 	375, article 9, section 47, and Minnesota Rules, parts 8002.0200, subpart 8; 8100.0800; 
33.2 	and 8130.7500, subpart 7, are repealed.
33.3 	(c) Minnesota Statutes 2012, section 469.1764, is repealed.
33.4 	(d) Minnesota Statutes 2012, sections 289A.56, subdivision 7; 297A.68, subdivision 
33.5 	38; 469.330; 469.331; 469.332; 469.333; 469.334; 469.335; 469.336; 469.337; 469.338; 
33.6 	469.339; 469.340, subdivisions 1, 2, 3, and 5; and 469.341, and Minnesota Statutes 2013 
33.7 	Supplement, section 469.340, subdivision 4, are repealed.
33.8 	(e) Minnesota Statutes 2012, section 290.06, subdivisions 30 and 31, are repealed.

33.9 	Sec. 11. REVIVAL AND REENACTMENT.
 33.10 	Pursuant to Minnesota Statutes, section 645.36, section 272.027, subdivision 2, is 
33.11 	revived and reenacted effective retroactively from May 20, 2014.

33.12 	EFFECTIVE DATE. This section is effective the day following final enactment.

33.13 	Sec. 12.  REPEALER.
 33.14 	Minnesota Statutes 2014, sections 273.111, subdivision 9a; and 281.22, are repealed.

33.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

33.16 	ARTICLE 5
33.17 	DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: MISCELLANEOUS

33.18 	Section 1. Minnesota Statutes 2014, section 270A.03, subdivision 5, is amended to read:
33.19 		Subd. 5.Debt. (a) "Debt" means a legal obligation of a natural person to pay a fixed 
33.20 	and certain amount of money, which equals or exceeds $25 and which is due and payable 
33.21 	to a claimant agency. The term includes criminal fines imposed under section 609.10 or 
33.22 	609.125, fines imposed for petty misdemeanors as defined in section 609.02, subdivision 
33.23 	4a, and restitution. A debt may arise under a contractual or statutory obligation, a court 
33.24 	order, or other legal obligation, but need not have been reduced to judgment.
33.25 	A debt includes any legal obligation of a current recipient of assistance which is 
33.26 	based on overpayment of an assistance grant where that payment is based on a client 
33.27 	waiver or an administrative or judicial finding of an intentional program violation; 
33.28 	or where the debt is owed to a program wherein the debtor is not a client at the time 
33.29 	notification is provided to initiate recovery under this chapter and the debtor is not a 
33.30 	current recipient of food support, transitional child care, or transitional medical assistance.
34.1 	(b) A debt does not include any legal obligation to pay a claimant agency for medical 
34.2 	care, including hospitalization if the income of the debtor at the time when the medical 
34.3 	care was rendered does not exceed the following amount:
34.4 	(1) for an unmarried debtor, an income of $8,800 $12,360 or less;
34.5 	(2) for a debtor with one dependent, an income of $11,270 $15,830 or less;
34.6 	(3) for a debtor with two dependents, an income of $13,330 $18,730 or less;
34.7 	(4) for a debtor with three dependents, an income of $15,120 $21,240 or less;
34.8 	(5) for a debtor with four dependents, an income of $15,950 $22,410 or less; and
34.9 	(6) for a debtor with five or more dependents, an income of $16,630 $23,360 or less.
34.10 	For purposes of this paragraph, "debtor" means the individual whose income, 
34.11 	together with the income of the individual's spouse, other than a separated spouse, brings 
34.12 	the individual within the income provisions of this paragraph. For purposes of this 
34.13 	paragraph, a spouse, other than a separated spouse, is a dependent.
34.14 	(c) The commissioner shall adjust the income amounts in paragraph (b) by the 
34.15 	percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue 
34.16 	Code, except that in section 1(f)(3)(B) the word "1999 2013" shall be substituted for 
34.17 	the word "1992." For 2001 2015, the commissioner shall then determine the percent 
34.18 	change from the 12 months ending on August 31, 1999 2013, to the 12 months ending on 
34.19 	August 31, 2000 2014, and in each subsequent year, from the 12 months ending on August 
34.20 	31, 1999 2013, to the 12 months ending on August 31 of the year preceding the taxable 
34.21 	year. The determination of the commissioner pursuant to this subdivision shall not be 
34.22 	considered a "rule" and shall not be subject to the Administrative Procedure Act contained 
34.23 	in chapter 14. The income amount as adjusted must be rounded to the nearest $10 amount. 
34.24 	If the amount ends in $5, the amount is rounded up to the nearest $10 amount.
34.25 	(d) Debt also includes an agreement to pay a MinnesotaCare premium, regardless of 
34.26 	the dollar amount of the premium authorized under section 256L.15, subdivision 1a.

34.27 	EFFECTIVE DATE. This section is effective retroactively for debts incurred 
34.28 	after December 31, 2013.

34.29 	Sec. 2. Minnesota Statutes 2014, section 270C.35, is amended by adding a subdivision 
34.30 	to read:
34.31 		Subd. 11.Dismissal of administrative appeal. If a taxpayer files an administrative 
34.32 	appeal for an order of the commissioner and also files an appeal to the Tax Court for 
34.33 	that same order of the commissioner, the administrative appeal is dismissed and the 
34.34 	commissioner is no longer required to make a determination of appeal under subdivision 6.

35.1 	EFFECTIVE DATE. This section is effective for all administrative appeals filed 
35.2 	after June 30, 2015.

35.3 	Sec. 3. Minnesota Statutes 2014, section 270C.72, subdivision 4, is amended to read:
35.4 		Subd. 4.Licensing authority; duties. All licensing authorities must require 
35.5 	the applicant to provide the applicant's Social Security number or individual taxpayer 
35.6 	identification number and Minnesota business identification number, as applicable, on 
35.7 	all license applications. Upon request of the commissioner, the licensing authority 
35.8 	must provide the commissioner with a list of all applicants, including the name, 
35.9 	address, business name and address, and Social Security number, or individual taxpayer 
35.10 	identification number and business identification number, as applicable, of each applicant. 
35.11 	The commissioner may request from a licensing authority a list of the applicants no more 
35.12 	than once each calendar year.

35.13 	EFFECTIVE DATE. This section is effective the day following final enactment.

35.14 	ARTICLE 6
35.15 	DEPARTMENT OF REVENUE POLICY PROVISIONS: INDIVIDUAL 
35.16 	INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES

35.17 	Section 1. Minnesota Statutes 2014, section 289A.08, subdivision 16, is amended to 
35.18 	read:
35.19 		Subd. 16.Tax refund or return preparers; electronic filing; paper filing fee 
35.20 	imposed. (a) A "tax refund or return preparer," as defined in section 289A.60, subdivision 
35.21 	13, paragraph (f), who is a tax return preparer for purposes of section 6011(e) of the 
35.22 	Internal Revenue Code, and who reasonably expects to prepare more than ten Minnesota 
35.23 	individual income, corporate franchise, S corporation, partnership, or fiduciary income tax 
35.24 	returns for the prior calendar year must file all Minnesota individual income, corporate 
35.25 	franchise, S corporation, partnership, or fiduciary income tax returns prepared for that 
35.26 	calendar year by electronic means.
35.27 	(b) Paragraph (a) does not apply to a return if the taxpayer has indicated on the return 
35.28 	that the taxpayer did not want the return filed by electronic means.
35.29 	(c) For each return that is not filed electronically by a tax refund or return preparer 
35.30 	under this subdivision, including returns filed under paragraph (b), a paper filing fee 
35.31 	of $5 is imposed upon the preparer. The fee is collected from the preparer in the same 
35.32 	manner as income tax. The fee does not apply to returns that the commissioner requires 
35.33 	to be filed in paper form.

36.1 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
36.2 	December 31, 2014.

36.3 	Sec. 2. Minnesota Statutes 2014, section 289A.09, subdivision 2, is amended to read:
36.4 		Subd. 2.Withholding statement. (a) A person required to deduct and withhold 
36.5 	from an employee a tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision 
36.6 	2, or who would have been required to deduct and withhold a tax under section 290.92, 
36.7 	subdivision 2a or 3, or persons required to withhold tax under section 290.923, subdivision 
36.8 	2, determined without regard to section 290.92, subdivision 19, if the employee or payee 
36.9 	had claimed no more than one withholding exemption, or who paid wages or made 
36.10 	payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923, 
36.11 	subdivision 2, to an employee or person receiving royalty payments in excess of $600, 
36.12 	or who has entered into a voluntary withholding agreement with a payee under section 
36.13 	290.92, subdivision 20, must give every employee or person receiving royalty payments in 
36.14 	respect to the remuneration paid by the person to the employee or person receiving royalty 
36.15 	payments during the calendar year, on or before January 31 of the succeeding year, or, if 
36.16 	employment is terminated before the close of the calendar year, within 30 days after the 
36.17 	date of receipt of a written request from the employee if the 30-day period ends before 
36.18 	January 31, a written statement showing the following:
36.19 	(1) name of the person;
36.20 	(2) the name of the employee or payee and the employee's or payee's Social Security 
36.21 	account number;
36.22 	(3) the total amount of wages as that term is defined in section 290.92, subdivision 
36.23 	1, paragraph (1); the total amount of remuneration subject to withholding under section 
36.24 	290.92, subdivision 20; the amount of sick pay as required under section 6051(f) of the 
36.25 	Internal Revenue Code; and the amount of royalties subject to withholding under section 
36.26 	290.923, subdivision 2; and
36.27 	(4) the total amount deducted and withheld as tax under section 290.92, subdivision 
36.28 	2a or 3, or 290.923, subdivision 2.
36.29 	(b) The statement required to be furnished by paragraph (a) with respect to any 
36.30 	remuneration must be furnished at those times, must contain the information required, and 
36.31 	must be in the form the commissioner prescribes.
36.32 	(c) The commissioner may prescribe rules providing for reasonable extensions of 
36.33 	time, not in excess of 30 days, to employers or payers required to give the statements to 
36.34 	their employees or payees under this subdivision.
37.1 	(d) A duplicate of any statement made under this subdivision and in accordance 
37.2 	with rules prescribed by the commissioner, along with a reconciliation in the form the 
37.3 	commissioner prescribes of the statements for the calendar year, including a reconciliation 
37.4 	of the quarterly returns required to be filed under subdivision 1, must be filed with the 
37.5 	commissioner on or before February 28 of the year after the payments were made.
37.6 	(e) If an employer cancels the employer's Minnesota withholding account number 
37.7 	required by section 290.92, subdivision 24, the information required by paragraph (d), 
37.8 	must be filed with the commissioner within 30 days of the end of the quarter in which 
37.9 	the employer cancels its account number.
37.10 	(f) The employer must submit the statements required to be sent to the commissioner 
37.11 	in the same manner required to satisfy the federal reporting requirements of section 
37.12 	6011(e) of the Internal Revenue Code and the regulations issued under it. An employer 
37.13 	must submit statements to the commissioner required by this section by electronic means 
37.14 	if the employer is required to send more than 25 statements to the commissioner, even 
37.15 	though the employer is not required to submit the returns federally by electronic means. 
37.16 	For statements issued for wages paid in 2011 and after, the threshold is ten. All statements 
37.17 	issued for withholding required under section 290.92 are aggregated for purposes of 
37.18 	determining whether the electronic submission threshold is met. The commissioner shall 
37.19 	prescribe the content, format, and manner of the statement pursuant to section 270C.30.
37.20 	(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph 
37.21 	(a), clause (2), must submit the returns required by this subdivision and subdivision 1, 
37.22 	paragraph (a), with the commissioner by electronic means.

37.23 	EFFECTIVE DATE. This section is effective for statements required to be sent to 
37.24 	the commissioner after December 31, 2015.

37.25 	Sec. 3. Minnesota Statutes 2014, section 289A.12, subdivision 14, is amended to read:
37.26 		Subd. 14.Regulated investment companies; Reporting exempt interest and 
37.27 	exempt-interest dividends. (a) A regulated investment company paying $10 or more in 
37.28 	exempt-interest dividends to an individual who is a resident of Minnesota, or any person 
37.29 	receiving $10 or more of exempt interest or exempt-interest dividends and paying as 
37.30 	nominee to an individual who is a resident of Minnesota, must make a return indicating 
37.31 	the amount of the exempt interest or exempt-interest dividends, the name, address, and 
37.32 	Social Security number of the recipient, and any other information that the commissioner 
37.33 	specifies. The return must be provided to the shareholder recipient by February 15 of the 
37.34 	year following the year of the payment. The return provided to the shareholder recipient 
37.35 	must include a clear statement, in the form prescribed by the commissioner, that the 
38.1 	exempt interest or exempt-interest dividends must be included in the computation of 
38.2 	Minnesota taxable income. By June 1 of each year, the regulated investment company 
38.3 	payor must file a copy of the return with the commissioner.
38.4 	(b) For purposes of this subdivision, the following definitions apply.
38.5 	(1) "Exempt-interest dividends" mean exempt-interest dividends as defined in 
38.6 	section 852(b)(5) of the Internal Revenue Code, but does not include the portion of 
38.7 	exempt-interest dividends that are not required to be added to federal taxable income 
38.8 	under section 290.01, subdivision 19a, clause (1)(ii).
38.9 	(2) "Regulated investment company" means regulated investment company as 
38.10 	defined in section 851(a) of the Internal Revenue Code or a fund of the regulated 
38.11 	investment company as defined in section 851(g) of the Internal Revenue Code.
38.12 	(3) "Exempt interest" means income on obligations of any state other than 
38.13 	Minnesota, or a political or governmental subdivision, municipality, or governmental 
38.14 	agency or instrumentality of any state other than Minnesota, and exempt from federal 
38.15 	income taxes under the Internal Revenue Code or any other federal statute.

38.16 	EFFECTIVE DATE. This section is effective for reports required to be filed after 
38.17 	December 31, 2015.

38.18 	Sec. 4. Minnesota Statutes 2014, section 289A.60, subdivision 28, is amended to read:
38.19 		Subd. 28.Preparer identification number. Any Minnesota individual income tax 
38.20 	return or claim for refund prepared by a "tax refund or return preparer" as defined in 
38.21 	subdivision 13, paragraph (f), shall bear the identification number the preparer is required 
38.22 	to use federally under section 6109(a)(4) of the Internal Revenue Code. A tax refund or 
38.23 	return preparer who prepares a Minnesota tax return for an individual income tax return, 
38.24 	corporation, S corporation, partnership, fiduciary, or claim for refund and fails to include 
38.25 	the required number on the return or claim is subject to a penalty of $50 for each failure.

38.26 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
38.27 	December 31, 2014.

38.28 	Sec. 5. Minnesota Statutes 2014, section 290A.19, is amended to read:
38.29 	290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT 
38.30 	CERTIFICATE.
38.31 	(a) The owner or managing agent of any property for which rent is paid for 
38.32 	occupancy as a homestead must furnish a certificate of rent paid to a person who is a 
38.33 	renter on December 31, in the form prescribed by the commissioner. If the renter moves 
39.1 	before December 31, the owner or managing agent may give the certificate to the renter 
39.2 	at the time of moving, or mail the certificate to the forwarding address if an address has 
39.3 	been provided by the renter. The certificate must be made available to the renter before 
39.4 	February 1 of the year following the year in which the rent was paid. The owner or 
39.5 	managing agent must retain a duplicate of each certificate or an equivalent record showing 
39.6 	the same information for a period of three years. The duplicate or other record must be 
39.7 	made available to the commissioner upon request.
39.8 	(b) The commissioner may require the owner or managing agent, through a simple 
39.9 	process, to furnish to the commissioner on or before March 1 a copy of each certificate 
39.10 	of rent paid furnished to a renter for rent paid in the prior year, in the content, format, 
39.11 	and manner prescribed by the commissioner pursuant to section 270C.30. Before 
39.12 	implementing requirements under this paragraph, the commissioner, after consulting 
39.13 	with representatives of owners or managing agents, shall develop an implementation and 
39.14 	administration plan for the requirements of this paragraph that attempts to minimize 
39.15 	financial burdens, costs of administration and compliance, and takes into consideration 
39.16 	existing systems of owners and managing agents.
39.17 	(c) For the purposes of this section, "owner" includes a park owner as defined under 
39.18 	section 327C.01, subdivision 6, and "property" includes a lot as defined under section 
39.19 	327C.01, subdivision 3.

39.20 	EFFECTIVE DATE. This section is effective for certificates of rent paid for rent 
39.21 	paid after December 31, 2014.

39.22 	Sec. 6. Minnesota Statutes 2014, section 291.03, subdivision 10, is amended to read:
39.23 		Subd. 10.Qualified farm property. Property satisfying all of the following 
39.24 	requirements is qualified farm property:
39.25 	(1) The value of the property was included in the federal adjusted taxable estate.
39.26 	(2) The property consists of agricultural land and is owned by a person or entity that 
39.27 	is either not subject to or is in compliance with section 500.24.
39.28 	(3) For property taxes payable in the taxable year of the decedent's death, the 
39.29 	property is classified as class 2a property under section 273.13, subdivision 23, and is 
39.30 	classified as agricultural homestead, agricultural relative homestead, or special agricultural 
39.31 	homestead under section 273.124.
39.32 	(4) The decedent continuously owned the property, including property the decedent 
39.33 	is deemed to own under sections 2036, 2037, and 2038 of the Internal Revenue Code, for 
39.34 	the three-year period ending on the date of death of the decedent either by ownership of 
40.1 	the agricultural land or pursuant to holding an interest in an entity that is not subject to 
40.2 	or is in compliance with section 500.24.
40.3 	(5) The property is classified for property tax purposes as class 2a property under 
40.4 	section 273.13, subdivision 23, for three years following the date of death of the decedent. 
40.5 	, provided that:
40.6 	(i) no property ceases to be qualified farm property solely because a residence 
40.7 	existing at the time of the decedent's death is reclassified as class 4bb property under 
40.8 	section 273.13, subdivision 25, during the three-year period; and
40.9 	(ii) no property ceases to be qualified farm property solely because a portion 
40.10 	consisting of no more than one-fifth is reclassified as 2b property under section 273.13, 
40.11 	subdivision 23, during the three-year period, if the qualified heir has not substantially 
40.12 	altered the reclassified property during the holding period.
40.13 	(6) The estate and the qualified heir elect to treat the property as qualified farm 
40.14 	property and agree, in a form prescribed by the commissioner, to pay the recapture tax 
40.15 	under subdivision 11, if applicable.

40.16 	EFFECTIVE DATE. This section is effective retroactively for estates of decedents 
40.17 	dying after June 30, 2011.

40.18 	ARTICLE 7
40.19 	DEPARTMENT OF REVENUE POLICY PROVISIONS: SPECIAL TAXES

40.20 	Section 1. Minnesota Statutes 2014, section 289A.38, subdivision 6, is amended to read:
40.21 		Subd. 6.Omission in excess of 25 percent. Additional taxes may be assessed 
40.22 	within 6-1/2 years after the due date of the return or the date the return was filed, 
40.23 	whichever is later, if:
40.24 	(1) the taxpayer omits from gross income an amount properly includable in it that is 
40.25 	in excess of 25 percent of the amount of gross income stated in the return;
40.26 	(2) the taxpayer omits from a sales, use, or withholding tax return, or a return for a 
40.27 	tax imposed under section 295.52, an amount of taxes in excess of 25 percent of the 
40.28 	taxes reported in the return; or
40.29 	(3) the taxpayer omits from the gross estate assets in excess of 25 percent of the 
40.30 	gross estate reported in the return.

40.31 	EFFECTIVE DATE. This section is effective the day following final enactment.

40.32 	Sec. 2. Minnesota Statutes 2014, section 295.54, subdivision 2, is amended to read:
41.1 		Subd. 2.Pharmacy refund. A pharmacy may claim an annual refund against 
41.2 	the total amount of tax, if any, the pharmacy owes during that calendar year under 
41.3 	section 295.52, subdivision 4. The refund shall equal the amount paid by the pharmacy 
41.4 	to a wholesale drug distributor subject to tax under section 295.52, subdivision 3, for 
41.5 	legend drugs delivered by the pharmacy outside of Minnesota, multiplied by the tax 
41.6 	percentage specified in section 295.52, subdivision 3. If the amount of the refund exceeds 
41.7 	the tax liability of the pharmacy under section 295.52, subdivision 4, the commissioner 
41.8 	shall provide the pharmacy with a refund equal to the excess amount. Each qualifying 
41.9 	pharmacy must apply for the refund on the annual return as provided under section 
41.10 	295.55, subdivision 5 prescribed by the commissioner, on or before March 15 of the year 
41.11 	following the calendar year the legend drugs were delivered outside Minnesota. The 
41.12 	refund must be claimed within 18 months from the date the drugs were delivered outside 
41.13 	of Minnesota shall not be allowed if the initial claim for refund is filed more than one year 
41.14 	after the original due date of the return. Interest on refunds paid under this subdivision 
41.15 	will begin to accrue 60 days after the date a claim for refund is filed. For purposes of this 
41.16 	subdivision, the date a claim is filed is the due date of the return if a return is due or the 
41.17 	date of the actual claim for refund, whichever is later.

41.18 	EFFECTIVE DATE. This section is effective for qualifying legend drugs delivered 
41.19 	outside Minnesota after December 31, 2014.

41.20 	Sec. 3. Minnesota Statutes 2014, section 296A.01, is amended by adding a subdivision 
41.21 	to read:
41.22 		Subd. 9a.Bulk storage or bulk storage facility. "Bulk storage" or "bulk storage 
41.23 	facility" means a single property, or contiguous or adjacent properties used for a common 
41.24 	purpose and owned or operated by the same person, on or in which are located one or more 
41.25 	stationary tanks that are used singularly or in combination for the storage or containment 
41.26 	of more than 1,100 gallons of petroleum.

41.27 	EFFECTIVE DATE. This section is effective the day following final enactment.

41.28 	Sec. 4. Minnesota Statutes 2014, section 296A.01, subdivision 33, is amended to read:
41.29 		Subd. 33.Motor fuel. "Motor fuel" means a liquid or gaseous form of fuel, 
41.30 	regardless of its composition or properties, used to propel a motor vehicle.

41.31 	EFFECTIVE DATE. This section is effective the day following final enactment.

41.32 	Sec. 5. Minnesota Statutes 2014, section 297E.02, subdivision 7, is amended to read:
42.1 		Subd. 7.Untaxed gambling product. (a) In addition to penalties or criminal 
42.2 	sanctions imposed by this chapter, a person, organization, or business entity possessing or 
42.3 	selling a pull-tab, electronic pull-tab game, or tipboard upon which the tax imposed by 
42.4 	this chapter has not been paid is liable for a tax of six percent of the ideal gross of each 
42.5 	pull-tab, electronic pull-tab game, or tipboard. The tax on a partial deal must be assessed 
42.6 	as if it were a full deal.
42.7 	(b) In addition to penalties and criminal sanctions imposed by this chapter, a person 
42.8 	(1) not licensed by the board who conducts bingo, linked bingo, electronic linked bingo, 
42.9 	raffles, or paddlewheel games, or (2) who conducts gambling prohibited under sections 
42.10 	609.75 to 609.763, other than activities subject to tax under section 297E.03, is liable for a 
42.11 	tax of six percent of the gross receipts from that activity.
42.12 	(c) The tax must may be assessed by the commissioner. An assessment must be 
42.13 	considered a jeopardy assessment or jeopardy collection as provided in section 270C.36. 
42.14 	The commissioner shall assess the tax based on personal knowledge or information 
42.15 	available to the commissioner. The commissioner shall mail to the taxpayer at the 
42.16 	taxpayer's last known address, or serve in person, a written notice of the amount of tax, 
42.17 	demand its immediate payment, and, if payment is not immediately made, collect the tax 
42.18 	by any method described in chapter 270C, except that the commissioner need not await the 
42.19 	expiration of the times specified in chapter 270C. The tax assessed by the commissioner 
42.20 	is presumed to be valid and correctly determined and assessed. The burden is upon the 
42.21 	taxpayer to show its incorrectness or invalidity. The tax imposed under this subdivision 
42.22 	does not apply to gambling that is exempt from taxation under subdivision 2.
42.23 	(d) A person, organization, or business entity conducting gambling activity under 
42.24 	this subdivision must file monthly tax returns with the commissioner, in the form required 
42.25 	by the commissioner. The returns must be filed on or before the 20th day of the month 
42.26 	following the month in which the gambling activity occurred. The tax imposed by this 
42.27 	section is due and payable at the time when the returns are required to be filed.
42.28 	(e) Notwithstanding any law to the contrary, neither the commissioner nor a public 
42.29 	employee may reveal facts contained in a tax return filed with the commissioner of 
42.30 	revenue as required by this subdivision, nor can any information contained in the report or 
42.31 	return be used against the tax obligor in any criminal proceeding, unless independently 
42.32 	obtained, except in connection with a proceeding involving taxes due under this section, 
42.33 	or as provided in section 270C.055, subdivision 1. However, this paragraph does not 
42.34 	prohibit the commissioner from publishing statistics that do not disclose the identity of 
42.35 	tax obligors or the contents of particular returns or reports. Any person violating this 
42.36 	paragraph is guilty of a gross misdemeanor.

43.1 	EFFECTIVE DATE. This section is effective for games played or purchased after 
43.2 	June 30, 2015.

43.3 	ARTICLE 8
43.4 	DEPARTMENT OF REVENUE POLICY PROVISIONS: PROPERTY TAXES

43.5 	Section 1. Minnesota Statutes 2014, section 13.51, subdivision 2, is amended to read:
43.6 		Subd. 2.Income property assessment data. The following data collected by 
43.7 	political subdivisions and the state from individuals or business entities concerning 
43.8 	income properties are classified as private or nonpublic data pursuant to section 13.02, 
43.9 	subdivisions 9 and 12:
43.10 	(a) detailed income and expense figures;
43.11 	(b) average vacancy factors;
43.12 	(c) verified net rentable areas or net usable areas, whichever is appropriate;
43.13 	(d) anticipated income and expenses;
43.14 	(e) projected vacancy factors; and
43.15 	(f) lease information.

43.16 	EFFECTIVE DATE. This section is effective the day following final enactment.

43.17 	Sec. 2. Minnesota Statutes 2014, section 270.071, subdivision 2, is amended to read:
43.18 		Subd. 2.Air commerce. (a) "Air commerce" means the transportation by aircraft 
43.19 	of persons or property for hire in interstate, intrastate, or international transportation 
43.20 	on regularly scheduled flights or on intermittent or irregularly timed flights by airline 
43.21 	companies and includes transportation by any airline company making three or more 
43.22 	flights in or out of Minnesota, or within Minnesota, during a calendar year.
43.23 	(b) "Air commerce" includes but is not limited to an intermittent or irregularly timed 
43.24 	flight, a flight arranged at the convenience of an airline and the person contracting for the 
43.25 	transportation, or a charter flight. It includes any airline company making three or more 
43.26 	flights in or out of Minnesota during a calendar year.
43.27 	(c) "Air commerce" does not include casual transportation for hire by aircraft 
43.28 	commonly owned and used for private air flight purposes if the person furnishing the 
43.29 	transportation does not hold out to be engaged regularly in transportation for hire.

43.30 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
43.31 	thereafter.

43.32 	Sec. 3. Minnesota Statutes 2014, section 270.071, subdivision 7, is amended to read:
44.1 		Subd. 7.Flight property. "Flight property" means all aircraft and flight equipment 
44.2 	used in connection therewith, including spare flight equipment. Flight property also 
44.3 	includes computers and computer software used in operating, controlling, or regulating 
44.4 	aircraft and flight equipment. Flight property does not include aircraft with a maximum 
44.5 	takeoff weight of less than 30,000 pounds.

44.6 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
44.7 	thereafter.

44.8 	Sec. 4. Minnesota Statutes 2014, section 270.071, subdivision 8, is amended to read:
44.9 		Subd. 8.Person. "Person" means any an individual, corporation, firm, 
44.10 	copartnership, company, or association, and includes any guardian, trustee, executor, 
44.11 	administrator, receiver, conservator, or any person acting in any fiduciary capacity therefor 
44.12 	trust, estate, fiduciary, partnership, company, corporation, limited liability company, 
44.13 	association, governmental unit or agency, public or private organization of any kind, 
44.14 	or other legal entity.

44.15 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
44.16 	thereafter.

44.17 	Sec. 5. Minnesota Statutes 2014, section 270.071, is amended by adding a subdivision 
44.18 	to read:
44.19 		Subd. 10.Intermittent or irregularly timed flights. "Intermittently or irregularly 
44.20 	timed flights" means any flight in which the departure time, departure location, and arrival 
44.21 	location are specifically negotiated with the customer or the customer's representative, 
44.22 	including but not limited to charter flights.

44.23 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
44.24 	thereafter.

44.25 	Sec. 6. Minnesota Statutes 2014, section 270.072, subdivision 2, is amended to read:
44.26 		Subd. 2.Assessment of flight property.  Flight property that is owned by, or is 
44.27 	leased, loaned, or otherwise made available to an airline company operating in Minnesota 
44.28 	shall be assessed and appraised annually by the commissioner with reference to its value 
44.29 	on January 2 of the assessment year in the manner prescribed by sections 270.071 to 
44.30 	270.079. Aircraft with a gross weight of less than 30,000 pounds and used on intermittent 
44.31 	or irregularly timed flights shall be excluded from the provisions of sections 270.071 to 
44.32 	270.079.

45.1 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
45.2 	thereafter.

45.3 	Sec. 7. Minnesota Statutes 2014, section 270.072, subdivision 3, is amended to read:
45.4 		Subd. 3.Report by airline company. (a) Each year, on or before July 1, every 
45.5 	airline company engaged in air commerce in this state shall file with the commissioner a 
45.6 	report under oath setting forth specifically the information prescribed by the commissioner 
45.7 	to enable the commissioner to make the assessment required in sections 270.071 to 
45.8 	270.079, unless the commissioner determines that the airline company or person should be 
45.9 	excluded from is exempt from filing because its activities do not constitute air commerce 
45.10 	as defined herein.
45.11 	(b) The commissioner shall prescribe the content, format, and manner of the report 
45.12 	pursuant to section 270C.30, except that a "law administered by the commissioner" 
45.13 	includes the property tax laws. If a report is made by electronic means, the taxpayer's 
45.14 	signature is defined pursuant to section 270C.304, except that a "law administered by the 
45.15 	commissioner" includes the property tax laws.

45.16 	EFFECTIVE DATE. The amendment to paragraph (a) is effective for reports 
45.17 	filed in 2016 and thereafter. The amendment adding paragraph (b) is effective the day 
45.18 	following final enactment.

45.19 	Sec. 8. Minnesota Statutes 2014, section 270.072, is amended by adding a subdivision 
45.20 	to read:
45.21 		Subd. 3a.Commissioner filed reports. If an airline company fails to file a report 
45.22 	required by subdivision 3, the commissioner may, from information in the commissioner's 
45.23 	possession or obtainable by the commissioner, make and file a report for the airline 
45.24 	company, or may issue a notice of net tax capacity and tax under section 270.075, 
45.25 	subdivision 2.

45.26 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
45.27 	thereafter.

45.28 	Sec. 9. Minnesota Statutes 2014, section 270.12, is amended by adding a subdivision 
45.29 	to read:
45.30 		Subd. 6.Reassessment orders. If the State Board of Equalization determines that a 
45.31 	considerable amount of property has been undervalued or overvalued compared to like 
45.32 	property such that the assessment is grossly unfair or inequitable, the State Board of 
46.1 	Equalization may, pursuant to its responsibilities under subdivisions 2 and 3, issue orders 
46.2 	to the county assessor to reassess all or any part of a parcel in a county.

46.3 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
46.4 	thereafter.

46.5 	Sec. 10. Minnesota Statutes 2014, section 270.82, subdivision 1, is amended to read:
46.6 		Subdivision 1.Annual report required. Every railroad company doing business 
46.7 	in Minnesota shall annually file with the commissioner on or before March 31 a report 
46.8 	under oath setting forth the information prescribed by the commissioner to enable the 
46.9 	commissioner to make the valuation and equalization required by sections 270.80 to 
46.10 	270.87. The commissioner shall prescribe the content, format, and manner of the report 
46.11 	pursuant to section 270C.30, except that a "law administered by the commissioner" 
46.12 	includes the property tax laws. If a report is made by electronic means, the taxpayer's 
46.13 	signature is defined pursuant to section 270C.304, except that a "law administered by the 
46.14 	commissioner" includes the property tax laws.

46.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

46.16 	Sec. 11. Minnesota Statutes 2014, section 270C.89, subdivision 1, is amended to read:
46.17 		Subdivision 1.Initial report. Each county assessor shall file by April 1 with the 
46.18 	commissioner a copy of the abstract that will be acted upon by the local and county 
46.19 	boards of review. The abstract must list the real and personal property in the county 
46.20 	itemized by assessment districts. The assessor of each county in the state shall file with 
46.21 	the commissioner, within ten working days following final action of the local board of 
46.22 	review or equalization and within five days following final action of the county board of 
46.23 	equalization, any changes made by the local or county board. The information must be 
46.24 	filed in the manner prescribed by the commissioner. It must be accompanied by a printed 
46.25 	or typewritten copy of the proceedings of the appropriate board.

46.26 	EFFECTIVE DATE. This section is effective for county boards of appeal and 
46.27 	equalization meetings held in 2016 and thereafter.

46.28 	Sec. 12. Minnesota Statutes 2014, section 272.029, subdivision 2, is amended to read:
46.29 		Subd. 2.Definitions. (a) For the purposes of this section, the term:
46.30 	(1) "wind energy conversion system" has the meaning given in section 216C.06, 
46.31 	subdivision 19, and also includes a substation that is used and owned by one or more 
46.32 	wind energy conversion facilities;
47.1 	(2) "large scale wind energy conversion system" means a wind energy conversion 
47.2 	system of more than 12 megawatts, as measured by the nameplate capacity of the system 
47.3 	or as combined with other systems as provided in paragraph (b);
47.4 	(3) "medium scale wind energy conversion system" means a wind energy conversion 
47.5 	system of over two and not more than 12 megawatts, as measured by the nameplate 
47.6 	capacity of the system or as combined with other systems as provided in paragraph (b); and
47.7 	(4) "small scale wind energy conversion system" means a wind energy conversion 
47.8 	system of two megawatts and under, as measured by the nameplate capacity of the system 
47.9 	or as combined with other systems as provided in paragraph (b).
47.10 	(b) For systems installed and contracted for after January 1, 2002, the total size of a 
47.11 	wind energy conversion system under this subdivision shall be determined according to 
47.12 	this paragraph. Unless the systems are interconnected with different distribution systems, 
47.13 	the nameplate capacity of one wind energy conversion system shall be combined with the 
47.14 	nameplate capacity of any other wind energy conversion system that is:
47.15 	(1) located within five miles of the wind energy conversion system;
47.16 	(2) constructed within the same calendar year 12-month period as the wind energy 
47.17 	conversion system; and
47.18 	(3) under common ownership.
47.19 	In the case of a dispute, the commissioner of commerce shall determine the total size 
47.20 	of the system, and shall draw all reasonable inferences in favor of combining the systems.
47.21 	(c) In making a determination under paragraph (b), the commissioner of commerce 
47.22 	may determine that two wind energy conversion systems are under common ownership 
47.23 	when the underlying ownership structure contains similar persons or entities, even if the 
47.24 	ownership shares differ between the two systems. Wind energy conversion systems are 
47.25 	not under common ownership solely because the same person or entity provided equity 
47.26 	financing for the systems.

47.27 	EFFECTIVE DATE. This section is effective for reports filed in 2016 and thereafter.

47.28 	Sec. 13. Minnesota Statutes 2014, section 272.029, subdivision 4, is amended to read:
47.29 		Subd. 4.Reports. (a) An owner of a wind energy conversion system subject to tax 
47.30 	under subdivision 3 shall file a report with the commissioner of revenue annually on 
47.31 	or before February 1 January 15 detailing the amount of electricity in kilowatt-hours 
47.32 	that was produced by the wind energy conversion system for the previous calendar year. 
47.33 	The commissioner shall prescribe the form of the report. The report must contain the 
47.34 	information required by the commissioner to determine the tax due to each county under 
47.35 	this section for the current year. If an owner of a wind energy conversion system subject 
48.1 	to taxation under this section fails to file the report by the due date, the commissioner 
48.2 	of revenue shall determine the tax based upon the nameplate capacity of the system 
48.3 	multiplied by a capacity factor of 60 percent.
48.4 	(b) On or before February 28, the commissioner of revenue shall notify the owner of 
48.5 	the wind energy conversion systems of the tax due to each county for the current year and 
48.6 	shall certify to the county auditor of each county in which the systems are located the tax 
48.7 	due from each owner for the current year.

48.8 	EFFECTIVE DATE. This section is effective for reports filed in 2016 and thereafter.

48.9 	Sec. 14. Minnesota Statutes 2014, section 272.029, is amended by adding a subdivision 
48.10 	to read:
48.11 		Subd. 8.Extension. The commissioner may, for good cause, extend the time for 
48.12 	filing the report required by subdivision 4. The extension must not exceed 15 days.

48.13 	EFFECTIVE DATE. This section is effective for reports filed in 2016 and thereafter.

48.14 	Sec. 15. Minnesota Statutes 2014, section 273.061, subdivision 7, is amended to read:
48.15 		Subd. 7.Division of duties between local and county assessor. The duty of the 
48.16 	duly appointed local assessor shall be to view and appraise the value of all property as 
48.17 	provided by law, but all the book work shall be done by the county assessor, or the 
48.18 	assessor's assistants, and the value of all property subject to assessment and taxation shall 
48.19 	be determined by the county assessor, except as otherwise hereinafter provided. If directed 
48.20 	by the county assessor, the local assessor shall must perform the duties enumerated in 
48.21 	subdivision 8, clause (16), and must enter construction and valuation data into the records 
48.22 	in the manner prescribed by the county auditor.

48.23 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
48.24 	thereafter.

48.25 	Sec. 16. Minnesota Statutes 2014, section 273.08, is amended to read:
48.26 	273.08 ASSESSOR'S DUTIES.
48.27 	The assessor shall actually view, and determine the market value of each tract or lot 
48.28 	of real property listed for taxation, including the value of all improvements and structures 
48.29 	thereon, at maximum intervals of five years and shall enter the value opposite each 
48.30 	description. When directed by the county assessor, local assessors must enter construction 
48.31 	and valuation data into the records in the manner prescribed by the county assessor.

49.1 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
49.2 	thereafter.

49.3 	Sec. 17. Minnesota Statutes 2014, section 273.121, is amended by adding a subdivision 
49.4 	to read:
49.5 		Subd. 3.Compliance. A county assessor, or a city assessor having the powers 
49.6 	of a county assessor, who does not comply with the timely notice requirement under 
49.7 	subdivision 1 must:
49.8 	(1) mail an additional valuation notice to each person who was not provided timely 
49.9 	notice; and
49.10 	(2) convene a supplemental local board of appeal and equalization or local review 
49.11 	session no sooner than ten days after sending the additional notices required by clause (1).

49.12 	EFFECTIVE DATE. This section is effective for valuation notices sent in 2016 
49.13 	and thereafter.

49.14 	Sec. 18. Minnesota Statutes 2014, section 273.371, is amended to read:
49.15 	273.371 REPORTS OF UTILITY COMPANIES.
49.16 		Subdivision 1.Report required. Every electric light, power, gas, water, express, 
49.17 	stage, and transportation company, and pipeline company doing business in Minnesota 
49.18 	shall annually file with the commissioner on or before March 31 a report under oath setting 
49.19 	forth the information prescribed by the commissioner to enable the commissioner to make 
49.20 	valuations, recommended valuations, and equalization required under sections 273.33, 
49.21 	273.35, 273.36, 273.37, and 273.3711. If all the required information is not available on 
49.22 	March 31, the company or pipeline shall file the information that is available on or before 
49.23 	March 31, and the balance of the information as soon as it becomes available.
49.24 		Subd. 2.Extension. The commissioner for good cause may extend the time for 
49.25 	filing the report required by subdivision 1. The extension may must not exceed 15 days.
49.26 		Subd. 3.Reports filed by the commissioner. If a company fails to file a report 
49.27 	required by subdivision 1, the commissioner may, from information in the commissioner's 
49.28 	possession or obtainable by the commissioner, make and file a report for the company, or 
49.29 	make the valuations, recommended valuations, and equalizations required under sections 
49.30 	273.33, 273.35 to 273.37, and 273.3711.

49.31 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
49.32 	thereafter.

50.1 	Sec. 19. Minnesota Statutes 2014, section 273.372, subdivision 2, is amended to read:
50.2 		Subd. 2.Contents and filing of petition. (a) In all appeals to court that are required 
50.3 	to be brought against the commissioner under this section, the petition initiating the appeal 
50.4 	must be served on the commissioner and must be filed with the Tax Court in Ramsey 
50.5 	County, as provided in paragraph (b) or (c).
50.6 	(b) If the appeal to court is from an order of the commissioner, it must be brought 
50.7 	under chapter 271 and filed within the time period prescribed in section 271.06, 
50.8 	subdivision 2, except that when the provisions of this section conflict with chapter 
50.9 	271 or 278, this section prevails. In addition, the petition must include all the parcels 
50.10 	encompassed by that order which the petitioner claims have been partially, unfairly, 
50.11 	or unequally assessed, assessed at a valuation greater than their real or actual value, 
50.12 	misclassified, or are exempt. For this purpose, an order of the commissioner is either (1) a 
50.13 	certification or notice of value by the commissioner for property described in subdivision 
50.14 	1, or (2) the final determination by the commissioner of either an administrative appeal 
50.15 	conference or informal administrative appeal described in subdivision 4.
50.16 	(c) If the appeal is from the tax that results from implementation of the 
50.17 	commissioner's order, certification, or recommendation, it must be brought under 
50.18 	chapter 278, and the provisions in that chapter apply, except that service shall be on the 
50.19 	commissioner only and not on the local officials specified in section 278.01, subdivision 1, 
50.20 	and if any other provision of this section conflicts with chapter 278, this section prevails. 
50.21 	In addition, the petition must include either all the utility parcels or all the railroad parcels 
50.22 	in the state in which the petitioner claims an interest and which the petitioner claims have 
50.23 	been partially, unfairly, or unequally assessed, assessed at a valuation greater than their 
50.24 	real or actual value, misclassified, or are exempt.

50.25 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
50.26 	thereafter.

50.27 	Sec. 20. Minnesota Statutes 2014, section 273.372, subdivision 4, is amended to read:
50.28 		Subd. 4.Administrative appeals. (a) Companies that submit the reports under 
50.29 	section 270.82 or 273.371 by the date specified in that section, or by the date specified 
50.30 	by the commissioner in an extension, may appeal administratively to the commissioner 
50.31 	prior to bringing an action in court.
50.32 	(b) Companies that must submit reports under section 270.82 must submit file a 
50.33 	written request to for an appeal with the commissioner for a conference within ten 30 
50.34 	days after the notice date of the commissioner's valuation certification or other notice 
50.35 	to the company, or by June 15, whichever is earlier. For purposes of this section, the 
51.1 	term "notice date" means the date of the valuation certification, commissioner's order, 
51.2 	recommendation, or other notice.
51.3 	(c) Companies that submit reports under section 273.371 must submit a written 
51.4 	request to the commissioner for a conference within ten days after the date of the 
51.5 	commissioner's valuation certification or notice to the company, or by July 1, whichever 
51.6 	is earlier. The appeal need not be in any particular form but must contain the following 
51.7 	information:
51.8 	(1) name and address of the company;
51.9 	(2) the date;
51.10 	(3) its Minnesota identification number;
51.11 	(4) the assessment year or period involved;
51.12 	(5) the findings in the valuation that the company disputes;
51.13 	(6) a summary statement specifying its reasons for disputing each item; and
51.14 	(7) the signature of the company's duly authorized agent or representative.
51.15 	(d) When requested in writing and within the time allowed for filing an 
51.16 	administrative appeal, the commissioner may extend the time for filing an appeal for a 
51.17 	period of not more than 15 days from the expiration of the time for filing the appeal.
51.18 	(d) (e) The commissioner shall conduct the conference either in person or by 
51.19 	telephone upon the commissioner's entire files and records and such further information as 
51.20 	may be offered. The conference must be held no later than 20 days after the date of the 
51.21 	commissioner's valuation certification or notice to the company, or by the date specified 
51.22 	by the commissioner in an extension request for an appeal. Within 60 30 days after the 
51.23 	conference the commissioner shall make a final determination of the matter and shall 
51.24 	notify the company promptly of the determination. The conference is not a contested 
51.25 	case hearing subject to chapter 14.
51.26 	(e) In addition to the opportunity for a conference under paragraph (a), the 
51.27 	commissioner shall also provide the railroad and utility companies the opportunity to 
51.28 	discuss any questions or concerns relating to the values established by the commissioner 
51.29 	through certification or notice in a less formal manner. This does not change or modify 
51.30 	the deadline for requesting a conference under paragraph (a), the deadline in section 
51.31 	271.06 for appealing an order of the commissioner, or the deadline in section 278.01 for 
51.32 	appealing property taxes in court.

51.33 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
51.34 	thereafter.

52.1 	Sec. 21. Minnesota Statutes 2014, section 273.372, is amended by adding a subdivision 
52.2 	to read:
52.3 		Subd. 5.Agreement determining valuation. When it appears to be in the best 
52.4 	interest of the state, the commissioner may settle any matter under consideration regarding 
52.5 	an appeal filed under this section. The agreement must be in writing and signed by 
52.6 	the commissioner and the company or the company's authorized representative. The 
52.7 	agreement is final and conclusive, and except upon a showing of fraud, malfeasance, 
52.8 	or misrepresentation of a material fact, the case may not be reopened as to the matters 
52.9 	agreed upon.

52.10 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
52.11 	thereafter.

52.12 	Sec. 22. Minnesota Statutes 2014, section 273.372, is amended by adding a subdivision 
52.13 	to read:
52.14 		Subd. 6.Dismissal of administrative appeal. If a taxpayer files an administrative 
52.15 	appeal from an order of the commissioner and also files an appeal to the tax court for 
52.16 	that same order of the commissioner, the administrative appeal is dismissed and the 
52.17 	commissioner is no longer required to make the determination of appeal under subdivision 
52.18 	4.

52.19 	EFFECTIVE DATE. This section is effective beginning with assessment year 2015.

52.20 	Sec. 23. Minnesota Statutes 2014, section 274.13, subdivision 1, is amended to read:
52.21 		Subdivision 1.Members; meetings; rules for equalizing assessments. The county 
52.22 	commissioners, or a majority of them, with the county auditor, or, if the auditor cannot be 
52.23 	present, the deputy county auditor, or, if there is no deputy, the court administrator of the 
52.24 	district court, shall form a board for the equalization of the assessment of the property 
52.25 	of the county, including the property of all cities whose charters provide for a board of 
52.26 	equalization. This board shall be referred to as the county board of appeal and equalization. 
52.27 	The board shall meet annually, on the date specified in section 274.14, at the office of the 
52.28 	auditor. Each member shall take an oath to fairly and impartially perform duties as a 
52.29 	member. Members shall not participate in any actions of the board which result in market 
52.30 	value adjustments or classification changes to property owned by the board member, the 
52.31 	spouse, parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, 
52.32 	aunt, nephew, or niece of a board member, or property in which a board member has a 
52.33 	financial interest. The relationship may be by blood or marriage. The board shall examine 
53.1 	and compare the returns of the assessment of property of the towns or districts, and 
53.2 	equalize them so that each tract or lot of real property and each article or class of personal 
53.3 	property is entered on the assessment list at its market value, subject to the following rules:
53.4 	(1) The board shall raise the valuation of each tract or lot of real property which 
53.5 	in its opinion is returned below its market value to the sum believed to be its market 
53.6 	value. The board must first give notice of intention to raise the valuation to the person in 
53.7 	whose name it is assessed, if the person is a resident of the county. The notice must fix 
53.8 	a time and place for a hearing.
53.9 	(2) The board shall reduce the valuation of each tract or lot which in its opinion is 
53.10 	returned above its market value to the sum believed to be its market value.
53.11 	(3) The board shall raise the valuation of each class of personal property which 
53.12 	in its opinion is returned below its market value to the sum believed to be its market 
53.13 	value. It shall raise the aggregate value of the personal property of individuals, firms, or 
53.14 	corporations, when it believes that the aggregate valuation, as returned, is less than the 
53.15 	market value of the taxable personal property possessed by the individuals, firms, or 
53.16 	corporations, to the sum it believes to be the market value. The board must first give notice 
53.17 	to the persons of intention to do so. The notice must set a time and place for a hearing.
53.18 	(4) The board shall reduce the valuation of each class of personal property that 
53.19 	is returned above its market value to the sum it believes to be its market value. Upon 
53.20 	complaint of a party aggrieved, the board shall reduce the aggregate valuation of the 
53.21 	individual's personal property, or of any class of personal property for which the individual 
53.22 	is assessed, which in its opinion has been assessed at too large a sum, to the sum it believes 
53.23 	was the market value of the individual's personal property of that class.
53.24 	(5) The board must not reduce the aggregate value of all the property of its county, as 
53.25 	submitted to the county board of equalization, with the additions made by the auditor under 
53.26 	this chapter, by more than one percent of its whole valuation. The board may raise the 
53.27 	aggregate valuation of real property, and of each class of personal property, of the county, 
53.28 	or of any town or district of the county, when it believes it is below the market value of the 
53.29 	property, or class of property, to the aggregate amount it believes to be its market value.
53.30 	(6) The board shall change the classification of any property which in its opinion 
53.31 	is not properly classified.
53.32 	(7) The board does not have the authority to grant an exemption or to order property 
53.33 	removed from the tax rolls.
53.34 	(8) The board may not make an individual market value adjustment or classification 
53.35 	change that would benefit property if the owner or other person having control over the 
54.1 	property has refused the assessor access to inspect the property and the interior of any 
54.2 	buildings or structures as provided in section 273.20.

54.3 	EFFECTIVE DATE. This section is effective for county board of appeal and 
54.4 	equalization meetings in 2016 and thereafter.

54.5 	Sec. 24. Minnesota Statutes 2014, section 275.62, subdivision 2, is amended to read:
54.6 		Subd. 2.Local governments required to report. For purposes of this section, 
54.7 	"local governmental unit" means a county, home rule charter or statutory city with a 
54.8 	population greater than 2,500, a town with a population greater than 5,000, or a home rule 
54.9 	charter or statutory city or town that receives a distribution from the taconite municipal aid 
54.10 	account in the levy year.

54.11 	EFFECTIVE DATE. This section is effective the day following final enactment.

54.12 	Sec. 25. Minnesota Statutes 2014, section 278.01, subdivision 1, is amended to read:
54.13 		Subdivision 1.Determination of validity. (a) Any person having personal property, 
54.14 	or any estate, right, title, or interest in or lien upon any parcel of land, who claims that 
54.15 	such property has been partially, unfairly, or unequally assessed in comparison with other 
54.16 	property in the (1) city, or (2) county, or (3) in the case of a county containing a city of the 
54.17 	first class, the portion of the county excluding the first class city, or that the parcel has 
54.18 	been assessed at a valuation greater than its real or actual value, or that the tax levied 
54.19 	against the same is illegal, in whole or in part, or has been paid, or that the property is 
54.20 	exempt from the tax so levied, may have the validity of the claim, defense, or objection 
54.21 	determined by the district court of the county in which the tax is levied or by the Tax 
54.22 	Court by serving one copy of a petition for such determination upon the county auditor, 
54.23 	one copy on the county attorney, one copy on the county treasurer, and three copies on the 
54.24 	county assessor. The county assessor shall immediately forward one copy of the petition 
54.25 	to the appropriate governmental authority in a home rule charter or statutory city or town 
54.26 	in which the property is located if that city or town employs its own certified assessor. 
54.27 	A copy of the petition shall also be forwarded by the assessor to the school board of the 
54.28 	school district in which the property is located.
54.29 	(b) In counties where the office of county treasurer has been combined with the 
54.30 	office of county auditor, the county may elect to require the petitioner to serve the number 
54.31 	of copies as determined by the county. The county assessor shall immediately forward one 
54.32 	copy of the petition to the appropriate governmental authority in a home rule charter or 
54.33 	statutory city or town in which the property is located if that city or town employs its own 
55.1 	certified assessor. A list of petitioned properties, including the name of the petitioner, the 
55.2 	identification number of the property, and the estimated market value, shall be sent on 
55.3 	or before the first day of July by the county auditor/treasurer to the school board of the 
55.4 	school district in which the property is located.
55.5 	(c) For all counties, the petitioner must file the copies with proof of service, in the 
55.6 	office of the court administrator of the district court on or before April 30 of the year in 
55.7 	which the tax becomes payable. A petition for determination under this section may be 
55.8 	transferred by the district court to the Tax Court. An appeal may also be taken to the Tax 
55.9 	Court under chapter 271 at any time following receipt of the valuation notice that county 
55.10 	assessors are required by section 273.121 to send to persons whose property is to be 
55.11 	included on the assessment roll that year, but prior to May 1 of the year in which the 
55.12 	taxes are payable.

55.13 	EFFECTIVE DATE. This section is effective the day following final enactment.

55.14 	Sec. 26. Minnesota Statutes 2014, section 290C.03, is amended to read:
55.15 	290C.03 ELIGIBILITY REQUIREMENTS.
55.16 	(a) Land may be enrolled in the sustainable forest incentive program under this 
55.17 	chapter if all of the following conditions are met:
55.18 	(1) the land consists of at least 20 contiguous acres and at least 50 percent of the 
55.19 	land must meet the definition of forest land in section 88.01, subdivision 7, during the 
55.20 	enrollment;
55.21 	(2) a forest management plan for the land must be (i) prepared by an approved plan 
55.22 	writer and implemented during the period in which the land is enrolled, and (ii) registered 
55.23 	with the Department of Natural Resources;
55.24 	(3) timber harvesting and forest management guidelines must be used in conjunction 
55.25 	with any timber harvesting or forest management activities conducted on the land during 
55.26 	the period in which the land is enrolled;
55.27 	(4) the land must be enrolled for a minimum of eight years;
55.28 	(5) there are no delinquent property taxes on the land; and
55.29 	(6) claimants enrolling more than 1,920 acres in the sustainable forest incentive 
55.30 	program must allow year-round, nonmotorized access to fish and wildlife resources and 
55.31 	motorized access on established and maintained roads and trails, unless the road or trail is 
55.32 	temporarily closed for safety, natural resource, or road damage reasons on enrolled land 
55.33 	except within one-fourth mile of a permanent dwelling or during periods of high fire 
55.34 	hazard as determined by the commissioner of natural resources.; and
56.1 	(7) the land is not classified as 2c managed forest land.
56.2 	(b) Claimants required to allow access under paragraph (a), clause (6), do not by 
56.3 	that action:
56.4 	(1) extend any assurance that the land is safe for any purpose;
56.5 	(2) confer upon the person the legal status of an invitee or licensee to whom a duty 
56.6 	of care is owed; or
56.7 	(3) assume responsibility for or incur liability for any injury to the person or property 
56.8 	caused by an act or omission of the person.
56.9 	(c) A minimum of three acres must be excluded from enrolled land when the land is 
56.10 	improved with a structure that is not a minor, ancillary, or nonresidential structure. If land 
56.11 	does not meet the definition of forest land in section 290C.02, subdivision 6, because the 
56.12 	land is (1) enrolled in the reinvest in Minnesota program, (2) enrolled in a state or federal 
56.13 	conservation reserve or easement program under sections 103F.501 to 103F.531, (3) 
56.14 	subject to the Minnesota agricultural property tax under section 273.111, or (4) subject 
56.15 	to agricultural land preservation controls or restrictions as defined in section 40A.02, or 
56.16 	the Metropolitan Agricultural Preserves Act under chapter 473H, the entire parcel that 
56.17 	contains the land is not eligible to be enrolled in the program.

56.18 	EFFECTIVE DATE. The amendment to paragraph (a), clause (2), is effective for 
56.19 	certifications filed after July 1, 2016. The amendment adding paragraph (a), clause (7), is 
56.20 	effective for certifications and applications due in 2015 and thereafter. The amendment 
56.21 	adding paragraph (c) is effective the day following final enactment.

56.22 	Sec. 27. Minnesota Statutes 2014, section 477A.013, is amended by adding a 
56.23 	subdivision to read:
56.24 		Subd. 14.Communication by electronic mail. Prior to receiving aid pursuant to 
56.25 	this section, a city must register an official electronic mail address with the commissioner, 
56.26 	which the commissioner may use as an exclusive means to communicate with the city. 

56.27 	EFFECTIVE DATE. This section is effective for aids payable in 2016 and thereafter.

56.28 	Sec. 28. Minnesota Statutes 2014, section 477A.19, is amended by adding a 
56.29 	subdivision to read:
56.30 		Subd. 3a.Certification. On or before June 1 of each year, the commissioner of 
56.31 	natural resources shall certify to the commissioner of revenue the number of watercraft 
56.32 	launches and the number of watercraft trailer parking spaces in each county.

56.33 	EFFECTIVE DATE. This section is effective for aids payable in 2016 and thereafter.

57.1 	Sec. 29. Minnesota Statutes 2014, section 477A.19, is amended by adding a 
57.2 	subdivision to read:
57.3 		Subd. 3b.Certification. On or before June 1 of each year, the commissioner of 
57.4 	natural resources shall certify to the commissioner of revenue the counties that complied 
57.5 	with the requirements of subdivision 3 the prior year and are eligible to receive aid 
57.6 	under this section.

57.7 	EFFECTIVE DATE. This section is effective for aids payable in 2016 and thereafter.

57.8 	Sec. 30. Minnesota Statutes 2014, section 559.202, subdivision 2, is amended to read:
57.9 		Subd. 2.Exception. This section does not apply to sales made under chapter 282 or 
57.10 	if the purchaser is represented throughout the transaction by either:
57.11 	(1) a person licensed to practice law in this state; or
57.12 	(2) a person licensed as a real estate broker or salesperson under chapter 82, 
57.13 	provided that the representation does not create a dual agency, as that term is defined 
57.14 	in section 82.55, subdivision 6.

57.15 	EFFECTIVE DATE. This section is effective for sales of tax-forfeited land 
57.16 	occurring after the day following final enactment.

57.17 	Sec. 31. Laws 2014, chapter 308, article 1, section 14, subdivision 2, is amended to read:
57.18 		Subd. 2.Payment of supplemental credit. (a) The commissioner must pay 
57.19 	supplemental credit amounts to each qualifying taxpayer by October 15, 2014.
57.20 	(b) If the commissioner cannot locate the qualifying taxpayer by October 15, 2016, 
57.21 	or if a qualifying taxpayer to whom a warrant was issued does not cash that warrant within 
57.22 	two years from the date the warrant was issued, the right to the credit shall lapse and the 
57.23 	warrant shall be deposited in the general fund.

57.24 	EFFECTIVE DATE. This section is effective the day following final enactment.

57.25 	Sec. 32.  REPEALER.
 57.26 	Minnesota Statutes 2014, sections 290C.02, subdivisions 5 and 9; and 290C.06, are 
57.27 	repealed.

57.28 	EFFECTIVE DATE. This section is effective the day following final enactment.

58.1 	ARTICLE 9
58.2 	DEPARTMENT OF REVENUE POLICY PROVISIONS: MISCELLANEOUS

58.3 	Section 1. Minnesota Statutes 2014, section 270.82, subdivision 1, is amended to read:
58.4 		Subdivision 1.Annual report required. Every railroad company doing business 
58.5 	in Minnesota shall annually file with the commissioner on or before March 31 a report 
58.6 	under oath setting forth the information prescribed by the commissioner to enable the 
58.7 	commissioner to make the valuation and equalization required by sections 270.80 to 
58.8 	270.87. The commissioner shall prescribe the content, format, and manner of the report 
58.9 	pursuant to section 270C.30, except that a "law administered by the commissioner" 
58.10 	includes the property tax laws. If a report is made by electronic means, the taxpayer's 
58.11 	signature is defined pursuant to section 270C.304, except that a "law administered by the 
58.12 	commissioner" includes the property tax laws.

58.13 	EFFECTIVE DATE. This section is effective the day following final enactment.

58.14 	Sec. 2. Minnesota Statutes 2014, section 270B.14, subdivision 1, is amended to read:
58.15 		Subdivision 1.Disclosure to commissioner of human services. (a) On the request 
58.16 	of the commissioner of human services, the commissioner shall disclose return information 
58.17 	regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to 
58.18 	the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).
58.19 	(b) Data that may be disclosed are limited to data relating to the identity, 
58.20 	whereabouts, employment, income, and property of a person owing or alleged to be owing 
58.21 	an obligation of child support.
58.22 	(c) The commissioner of human services may request data only for the purposes of 
58.23 	carrying out the child support enforcement program and to assist in the location of parents 
58.24 	who have, or appear to have, deserted their children. Data received may be used only 
58.25 	as set forth in section 256.978.
58.26 	(d) The commissioner shall provide the records and information necessary to 
58.27 	administer the supplemental housing allowance to the commissioner of human services.
58.28 	(e) At the request of the commissioner of human services, the commissioner of 
58.29 	revenue shall electronically match the Social Security numbers and names of participants 
58.30 	in the telephone assistance plan operated under sections 237.69 to 237.71, with those of 
58.31 	property tax refund filers, and determine whether each participant's household income is 
58.32 	within the eligibility standards for the telephone assistance plan.
58.33 	(f) The commissioner may provide records and information collected under sections 
58.34 	295.50 to 295.59 to the commissioner of human services for purposes of the Medicaid 
59.1 	Voluntary Contribution and Provider-Specific Tax Amendments of 1991, Public Law 
59.2 	102-234. Upon the written agreement by the United States Department of Health and 
59.3 	Human Services to maintain the confidentiality of the data, the commissioner may provide 
59.4 	records and information collected under sections 295.50 to 295.59 to the Centers for 
59.5 	Medicare and Medicaid Services section of the United States Department of Health and 
59.6 	Human Services for purposes of meeting federal reporting requirements.
59.7 	(g) The commissioner may provide records and information to the commissioner of 
59.8 	human services as necessary to administer the early refund of refundable tax credits.
59.9 	(h) The commissioner may disclose information to the commissioner of human 
59.10 	services as necessary to verify income for welfare income verification for eligibility and 
59.11 	premium payment under the MinnesotaCare program, under section 256L.05, subdivision 
59.12 	2, as well as the medical assistance program under section 256B.
59.13 	(i) The commissioner may disclose information to the commissioner of human 
59.14 	services necessary to verify whether applicants or recipients for the Minnesota family 
59.15 	investment program, general assistance, food support, Minnesota supplemental aid 
59.16 	program, and child care assistance have claimed refundable tax credits under chapter 290 
59.17 	and the property tax refund under chapter 290A, and the amounts of the credits.
59.18 	(j) The commissioner may disclose information to the commissioner of human 
59.19 	services necessary to verify income for purposes of calculating parental contribution 
59.20 	amounts under section 252.27, subdivision 2a.

59.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

59.22 	Sec. 3. Minnesota Statutes 2014, section 270C.30, is amended to read:
59.23 	270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING.
59.24 	Except as otherwise provided by law, the commissioner shall prescribe the content 
59.25 	and, format, and manner of all returns and other forms required to be filed under a law 
59.26 	administered by the commissioner, and may furnish them subject to charge on application.

59.27 	EFFECTIVE DATE. This section is effective the day following final enactment.

59.28 	Sec. 4. Minnesota Statutes 2014, section 270C.33, subdivision 8, is amended to read:
59.29 		Subd. 8.Sufficiency of notice. An assessment of tax made by the commissioner, 
59.30 	sent postage prepaid by United States mail to the taxpayer at the taxpayer's last known 
59.31 	address, or sent by electronic mail to the taxpayer's last known electronic mailing address 
59.32 	as provided for in section 325L.08, is sufficient even if the taxpayer is deceased or is 
59.33 	under a legal disability, or, in the case of a corporation, has terminated its existence, unless 
60.1 	the commissioner has been provided with a new address by a party authorized to receive 
60.2 	notices of assessment. Notice of an assessment is sufficient if it is sent on or before the 
60.3 	notice date designated by the commissioner on the assessment.

60.4 	EFFECTIVE DATE. This section is effective for orders dated after September 
60.5 	30, 2015.

60.6 	Sec. 5. Minnesota Statutes 2014, section 270C.34, subdivision 2, is amended to read:
60.7 		Subd. 2.Procedure. (a) A request for abatement of penalty under subdivision 1 or 
60.8 	section 289A.60, subdivision 4, or a request for abatement of interest or additional tax 
60.9 	charge, must be filed with the commissioner within 60 days of the notice date of the notice 
60.10 	was mailed to the taxpayer's last known address, stating that a penalty has been imposed 
60.11 	or additional tax charge. For purposes of this section, the term "notice date" means the 
60.12 	notice date designated by the commissioner on the order or other notice that a penalty or 
60.13 	additional tax charge has been imposed.
60.14 	(b) If the commissioner issues an order denying a request for abatement of penalty, 
60.15 	interest, or additional tax charge, the taxpayer may file an administrative appeal as 
60.16 	provided in section 270C.35 or appeal to Tax Court as provided in section 271.06.
60.17 	(c) If the commissioner does not issue an order on the abatement request within 
60.18 	60 days from the date the request is received, the taxpayer may appeal to Tax Court as 
60.19 	provided in section 271.06.

60.20 	EFFECTIVE DATE. This section is effective for orders and notices dated after 
60.21 	September 30, 2015.

60.22 	Sec. 6. Minnesota Statutes 2014, section 270C.347, subdivision 1, is amended to read:
60.23 		Subdivision 1.Checks and warrants, authority to reissue. Notwithstanding any 
60.24 	other provision of law, the commissioner may, based on a showing of reasonable cause, 
60.25 	reissue an uncashed rebate, supplemental agricultural credit, or property tax refund warrant 
60.26 	or check that has lapsed under any provision of law relating to rebates or under section 
60.27 	290A.18, subdivision 2. The authority to reissue warrants or checks under this subdivision 
60.28 	is limited to five years after the date of issuance of the original warrant or check.

60.29 	EFFECTIVE DATE. This section is effective the day following final enactment.

60.30 	Sec. 7. Minnesota Statutes 2014, section 270C.35, subdivision 3, is amended to read:
60.31 		Subd. 3.Notice date. For purposes of this section, the term "notice date" means the 
60.32 	date of designated by the commissioner on the order adjusting the tax or order denying a 
61.1 	request for abatement, or, in the case of a denied refund, the notice date of designated by 
61.2 	the commissioner on the notice of denial.

61.3 	EFFECTIVE DATE. This section is effective for orders and notices dated after 
61.4 	September 30, 2015.

61.5 	Sec. 8. Minnesota Statutes 2014, section 270C.38, subdivision 1, is amended to read:
61.6 		Subdivision 1.Sufficient notice. (a) If no method of notification of a written 
61.7 	determination or action of the commissioner is otherwise specifically provided for by 
61.8 	law, notice of the determination or action sent postage prepaid by United States mail to 
61.9 	the taxpayer or other person affected by the determination or action at the taxpayer's 
61.10 	or person's last known address, is sufficient. If the taxpayer or person being notified is 
61.11 	deceased or is under a legal disability, or, in the case of a corporation being notified that 
61.12 	has terminated its existence, notice to the last known address of the taxpayer, person, or 
61.13 	corporation is sufficient, unless the department has been provided with a new address by a 
61.14 	party authorized to receive notices from the commissioner.
61.15 	(b) If a taxpayer or other person agrees to accept notification by electronic means, 
61.16 	notice of a determination or action of the commissioner sent by electronic mail to the 
61.17 	taxpayer's or person's last known electronic mailing address as provided for in section 
61.18 	325L.08 is sufficient.
61.19 	(c) Notice of a determination or action of the commissioner is sufficient if it is sent 
61.20 	on or before the notice date designated by the commissioner on the assessment.

61.21 	EFFECTIVE DATE. This section is effective for orders dated after September 
61.22 	30, 2015.

61.23 	Sec. 9. Minnesota Statutes 2014, section 270C.445, is amended by adding a 
61.24 	subdivision to read:
61.25 		Subd. 9.Enforcement; limitations. (a) Notwithstanding any other law, the 
61.26 	imposition of a penalty or any other action against a tax return preparer authorized by 
61.27 	subdivision 6 with respect to a return may be taken by the commissioner within the period 
61.28 	provided by section 289A.38 to assess tax on that return.
61.29 	(b) Imposition of a penalty or other action against a tax return preparer authorized 
61.30 	by subdivision 6 other than with respect to a return must be taken by the commissioner 
61.31 	within five years of the violation of statute.

61.32 	EFFECTIVE DATE. This section is effective for tax preparation services provided 
61.33 	after the day following final enactment.

62.1 	Sec. 10. Minnesota Statutes 2014, section 270C.446, subdivision 5, is amended to read:
62.2 		Subd. 5.Removal from list. The commissioner shall remove the name of a tax 
62.3 	preparer from the list of tax preparers published under this section:
62.4 	(1) when the commissioner determines that the name was included on the list in error;
62.5 	(2) within 90 days three years after the preparer has demonstrated to the commissioner 
62.6 	that the preparer fully paid all fines or penalties imposed, served any suspension, satisfied 
62.7 	any sentence imposed, successfully completed any probationary period imposed, and 
62.8 	successfully completed any remedial actions required by the commissioner, the State 
62.9 	Board of Accountancy, or the Lawyers Board of Professional Responsibility; or
62.10 	(3) when the commissioner has been notified that the tax preparer is deceased.

62.11 	EFFECTIVE DATE. This section is effective the day following final enactment.

62.12 	Sec. 11. Minnesota Statutes 2014, section 271.06, subdivision 2, is amended to read:
62.13 		Subd. 2.Time; notice; intervention. Except as otherwise provided by law, within 
62.14 	60 days after the notice of the making and filing date of an order of the commissioner of 
62.15 	revenue, the appellant, or the appellant's attorney, shall serve a notice of appeal upon 
62.16 	the commissioner and file the original, with proof of such service, with the Tax Court 
62.17 	administrator or with the court administrator of district court acting as court administrator 
62.18 	of the Tax Court; provided, that the Tax Court, for cause shown, may by written order 
62.19 	extend the time for appealing for an additional period not exceeding 30 days. For purposes 
62.20 	of this section, the term "notice date" means the notice date designated by the commissioner 
62.21 	on the order. The notice of appeal shall be in the form prescribed by the Tax Court. Within 
62.22 	five days after receipt, the commissioner shall transmit a copy of the notice of appeal to 
62.23 	the attorney general. The attorney general shall represent the commissioner, if requested, 
62.24 	upon all such appeals except in cases where the attorney general has appealed in behalf of 
62.25 	the state, or in other cases where the attorney general deems it against the interests of the 
62.26 	state to represent the commissioner, in which event the attorney general may intervene or 
62.27 	be substituted as an appellant in behalf of the state at any stage of the proceedings.
62.28 	Upon a final determination of any other matter over which the court is granted 
62.29 	jurisdiction under section 271.01, subdivision 5, the taxpayer or the taxpayer's attorney 
62.30 	shall file a petition or notice of appeal as provided by law with the court administrator of 
62.31 	district court, acting in the capacity of court administrator of the Tax Court, with proof of 
62.32 	service of the petition or notice of appeal as required by law and within the time required 
62.33 	by law. As used in this subdivision, "final determination" includes a notice of assessment 
62.34 	and equalization for the year in question received from the local assessor, an order of the 
62.35 	local board of equalization, or an order of a county board of equalization.
63.1 	The Tax Court shall prescribe a filing system so that the notice of appeal or petition 
63.2 	filed with the district court administrator acting as court administrator of the Tax Court is 
63.3 	forwarded to the Tax Court administrator. In the case of an appeal or a petition concerning 
63.4 	property valuation for which the assessor, a local board of equalization, a county board of 
63.5 	equalization or the commissioner of revenue has issued an order, the officer issuing the 
63.6 	order shall be notified of the filing of the appeal. The notice of appeal or petition shall be 
63.7 	in the form prescribed by the Tax Court.

63.8 	EFFECTIVE DATE. This section is effective for orders dated after September 
63.9 	30, 2015.

63.10 	Sec. 12. Minnesota Statutes 2014, section 271.06, subdivision 7, is amended to read:
63.11 		Subd. 7.Rules. Except as provided in section 278.05, subdivision 6, the Rules 
63.12 	of Evidence and Civil Procedure for the district court of Minnesota shall govern the 
63.13 	procedures in the Tax Court, where practicable. The Rules of Civil Procedure do not apply 
63.14 	to alter the 60-day period of time to file a notice of appeal provided in subdivision 2. The 
63.15 	Tax Court may adopt rules under chapter 14. The rules in effect on January 1, 1989, 
63.16 	apply until superseded.

63.17 	EFFECTIVE DATE. This section is effective for orders dated after September 
63.18 	30, 2015.

63.19 	Sec. 13. Minnesota Statutes 2014, section 272.02, subdivision 10, is amended to read:
63.20 		Subd. 10.Personal property used for pollution control. Personal property used 
63.21 	primarily for the abatement and control of air, water, or land pollution is exempt to the 
63.22 	extent that it is so used, and real property is exempt if it is used primarily for abatement 
63.23 	and control of air, water, or land pollution as part of an agricultural operation, as a part 
63.24 	of a centralized treatment and recovery facility operating under a permit issued by the 
63.25 	Minnesota Pollution Control Agency pursuant to chapters 115 and 116 and Minnesota 
63.26 	Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a wastewater 
63.27 	treatment facility and for the treatment, recovery, and stabilization of metals, oils, 
63.28 	chemicals, water, sludges, or inorganic materials from hazardous industrial wastes, or as 
63.29 	part of an electric generation system. For purposes of this subdivision, personal property 
63.30 	includes ponderous machinery and equipment used in a business or production activity 
63.31 	that at common law is considered real property.
63.32 	Any taxpayer requesting exemption of all or a portion of any real property or any 
63.33 	equipment or device, or part thereof, operated primarily for the control or abatement of air, 
64.1 	water, or land pollution shall file an application with the commissioner of revenue. The 
64.2 	commissioner shall develop an electronic means to notify interested parties when electric 
64.3 	power generation facilities have filed an application. The commissioner shall prescribe 
64.4 	the content, format, and manner of the application pursuant to section 270C.30, except 
64.5 	that a "law administered by the commissioner" includes the property tax laws, and if an 
64.6 	application is made by electronic means, the taxpayer's signature is defined pursuant to 
64.7 	section 270C.304, except that a "law administered by the commissioner" includes the 
64.8 	property tax laws. The Minnesota Pollution Control Agency shall upon request of the 
64.9 	commissioner furnish information and advice to the commissioner.
64.10 	The information and advice furnished by the Minnesota Pollution Control 
64.11 	Agency must include statements as to whether the equipment, device, or real property 
64.12 	meets a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution 
64.13 	Control Agency, and whether the equipment, device, or real property is installed or 
64.14 	operated in accordance with it. On determining that property qualifies for exemption, 
64.15 	the commissioner shall issue an order exempting the property from taxation. The 
64.16 	commissioner shall develop an electronic means to notify interested parties when 
64.17 	the commissioner has issued an order exempting property from taxation under this 
64.18 	subdivision. The equipment, device, or real property shall continue to be exempt from 
64.19 	taxation as long as the order issued by the commissioner remains in effect.

64.20 	EFFECTIVE DATE. This section is effective the day following final enactment.

64.21 	Sec. 14. Minnesota Statutes 2014, section 272.0211, subdivision 1, is amended to read:
64.22 		Subdivision 1.Efficiency determination and certification. An owner or operator 
64.23 	of a new or existing electric power generation facility, excluding wind energy conversion 
64.24 	systems, may apply to the commissioner of revenue for a market value exclusion on the 
64.25 	property as provided for in this section. This exclusion shall apply only to the market 
64.26 	value of the equipment of the facility, and shall not apply to the structures and the land 
64.27 	upon which the facility is located. The commissioner of revenue shall prescribe the forms 
64.28 	content, format, manner, and procedures for this application pursuant to section 270C.30, 
64.29 	except that a "law administered by the commissioner" includes the property tax laws. If 
64.30 	an application is made by electronic means, the taxpayer's signature is defined pursuant 
64.31 	to section 270C.304, except that a "law administered by the commissioner" includes the 
64.32 	property tax laws. Upon receiving the application, the commissioner of revenue shall: (1) 
64.33 	request the commissioner of commerce to make a determination of the efficiency of the 
64.34 	applicant's electric power generation facility; and (2) shall develop an electronic means to 
64.35 	notify interested parties when electric power generation facilities have filed an application. 
65.1 	The commissioner of commerce shall calculate efficiency as the ratio of useful energy 
65.2 	outputs to energy inputs, expressed as a percentage, based on the performance of the 
65.3 	facility's equipment during normal full load operation. The commissioner must include in 
65.4 	this formula the energy used in any on-site preparation of materials necessary to convert 
65.5 	the materials into the fuel used to generate electricity, such as a process to gasify petroleum 
65.6 	coke. The commissioner shall use the Higher Heating Value (HHV) for all substances in 
65.7 	the commissioner's efficiency calculations, except for wood for fuel in a biomass-eligible 
65.8 	project under section 216B.2424; for these instances, the commissioner shall adjust the 
65.9 	heating value to allow for energy consumed for evaporation of the moisture in the wood. 
65.10 	The applicant shall provide the commissioner of commerce with whatever information the 
65.11 	commissioner deems necessary to make the determination. Within 30 days of the receipt 
65.12 	of the necessary information, the commissioner of commerce shall certify the findings of 
65.13 	the efficiency determination to the commissioner of revenue and to the applicant. The 
65.14 	commissioner of commerce shall determine the efficiency of the facility and certify the 
65.15 	findings of that determination to the commissioner of revenue every two years thereafter 
65.16 	from the date of the original certification.

65.17 	EFFECTIVE DATE. This section is effective the day following final enactment.

65.18 	Sec. 15. Minnesota Statutes 2014, section 272.025, subdivision 1, is amended to read:
65.19 		Subdivision 1.Statement of exemption. (a) Except in the case of property owned 
65.20 	by the state of Minnesota or any political subdivision thereof, and property exempt from 
65.21 	taxation under section 272.02, subdivisions 9, 10, 13, 15, 18, 20, and 22 to 25, and at 
65.22 	the times provided in subdivision 3, a taxpayer claiming an exemption from taxation 
65.23 	on property described in section 272.02, subdivisions 2 to 33, must file a statement of 
65.24 	exemption with the assessor of the assessment district in which the property is located.
65.25 	(b) A taxpayer claiming an exemption from taxation on property described in section 
65.26 	272.02, subdivision 10, must file a statement of exemption with the commissioner of 
65.27 	revenue, on or before February 15 of each year for which the taxpayer claims an exemption.
65.28 	(c) In case of sickness, absence or other disability or for good cause, the assessor 
65.29 	or the commissioner may extend the time for filing the statement of exemption for a 
65.30 	period not to exceed 60 days.
65.31 	(d) The commissioner of revenue shall prescribe the form and contents content, 
65.32 	format, and manner of the statement of exemption pursuant to section 270C.30, except 
65.33 	that a "law administered by the commissioner" includes the property tax laws.
66.1 	(e) If a statement is made by electronic means, the taxpayer's signature is defined 
66.2 	pursuant to section 270C.304, except that a "law administered by the commissioner" 
66.3 	includes the property tax laws.

66.4 	EFFECTIVE DATE. This section is effective the day following final enactment.

66.5 	Sec. 16. Minnesota Statutes 2014, section 272.029, subdivision 4, is amended to read:
66.6 		Subd. 4.Reports. (a) An owner of a wind energy conversion system subject to tax 
66.7 	under subdivision 3 shall file a report with the commissioner of revenue annually on or 
66.8 	before February 1 detailing the amount of electricity in kilowatt-hours that was produced 
66.9 	by the wind energy conversion system for the previous calendar year. The commissioner 
66.10 	shall prescribe the form content, format, and manner of the report pursuant to section 
66.11 	270C.30, except that a "law administered by the commissioner" includes the property tax 
66.12 	laws. The report must contain the information required by the commissioner to determine 
66.13 	the tax due to each county under this section for the current year. If an owner of a wind 
66.14 	energy conversion system subject to taxation under this section fails to file the report 
66.15 	by the due date, the commissioner of revenue shall determine the tax based upon the 
66.16 	nameplate capacity of the system multiplied by a capacity factor of 60 percent.
66.17 	(b) If a report is made by electronic means, the taxpayer's signature is defined 
66.18 	pursuant to section 270C.304, except that a "law administered by the commissioner" 
66.19 	includes the property tax laws.
66.20 	(b) (c) On or before February 28, the commissioner of revenue shall notify the owner 
66.21 	of the wind energy conversion systems of the tax due to each county for the current year 
66.22 	and shall certify to the county auditor of each county in which the systems are located the 
66.23 	tax due from each owner for the current year.

66.24 	EFFECTIVE DATE. This section is effective the day following final enactment.

66.25 	Sec. 17. Minnesota Statutes 2014, section 272.0295, subdivision 4, is amended to read:
66.26 		Subd. 4.Reports. An owner of a solar energy generating system subject to tax 
66.27 	under this section shall file a report with the commissioner of revenue annually on or 
66.28 	before January 15 detailing the amount of electricity in megawatt-hours that was produced 
66.29 	by the system in the previous calendar year. The commissioner shall prescribe the form 
66.30 	content, format, and manner of the report pursuant to section 270C.30. The report must 
66.31 	contain the information required by the commissioner to determine the tax due to each 
66.32 	county under this section for the current year. If an owner of a solar energy generating 
66.33 	system subject to taxation under this section fails to file the report by the due date, the 
67.1 	commissioner of revenue shall determine the tax based upon the nameplate capacity of 
67.2 	the system multiplied by a capacity factor of 30 percent.

67.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

67.4 	Sec. 18. Minnesota Statutes 2014, section 272.115, subdivision 2, is amended to read:
67.5 		Subd. 2.Form; information required. The certificate of value shall require 
67.6 	such facts and information as may be determined by the commissioner to be reasonably 
67.7 	necessary in the administration of the state education aid formulas. The form 
67.8 	commissioner shall prescribe the content, format, and manner of the certificate of value 
67.9 	shall be prescribed by the Department of Revenue which shall provide an adequate 
67.10 	supply of forms to each county auditor pursuant to section 270C.30, except that a "law 
67.11 	administered by the commissioner" includes the property tax laws.

67.12 	EFFECTIVE DATE. This section is effective the day following final enactment.

67.13 	Sec. 19. Minnesota Statutes 2014, section 273.124, subdivision 13, is amended to read:
67.14 		Subd. 13.Homestead application. (a) A person who meets the homestead 
67.15 	requirements under subdivision 1 must file a homestead application with the county 
67.16 	assessor to initially obtain homestead classification.
67.17 	(b) The format and contents of a uniform homestead application shall be prescribed 
67.18 	by the commissioner of revenue. The commissioner shall prescribe the content, format, 
67.19 	and manner of the homestead application required to be filed under this chapter pursuant 
67.20 	to section 270C.30. The application must clearly inform the taxpayer that this application 
67.21 	must be signed by all owners who occupy the property or by the qualifying relative and 
67.22 	returned to the county assessor in order for the property to receive homestead treatment.
67.23 	(c) Every property owner applying for homestead classification must furnish to the 
67.24 	county assessor the Social Security number of each occupant who is listed as an owner 
67.25 	of the property on the deed of record, the name and address of each owner who does not 
67.26 	occupy the property, and the name and Social Security number of each owner's spouse who 
67.27 	occupies the property. The application must be signed by each owner who occupies the 
67.28 	property and by each owner's spouse who occupies the property, or, in the case of property 
67.29 	that qualifies as a homestead under subdivision 1, paragraph (c), by the qualifying relative.
67.30 	If a property owner occupies a homestead, the property owner's spouse may not 
67.31 	claim another property as a homestead unless the property owner and the property owner's 
67.32 	spouse file with the assessor an affidavit or other proof required by the assessor stating that 
67.33 	the property qualifies as a homestead under subdivision 1, paragraph (e).
68.1 	Owners or spouses occupying residences owned by their spouses and previously 
68.2 	occupied with the other spouse, either of whom fail to include the other spouse's name 
68.3 	and Social Security number on the homestead application or provide the affidavits or 
68.4 	other proof requested, will be deemed to have elected to receive only partial homestead 
68.5 	treatment of their residence. The remainder of the residence will be classified as 
68.6 	nonhomestead residential. When an owner or spouse's name and Social Security number 
68.7 	appear on homestead applications for two separate residences and only one application is 
68.8 	signed, the owner or spouse will be deemed to have elected to homestead the residence for 
68.9 	which the application was signed.
68.10 	(d) If residential real estate is occupied and used for purposes of a homestead by a 
68.11 	relative of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in 
68.12 	order for the property to receive homestead status, a homestead application must be filed 
68.13 	with the assessor. The Social Security number of each relative and spouse of a relative 
68.14 	occupying the property shall be required on the homestead application filed under this 
68.15 	subdivision. If a different relative of the owner subsequently occupies the property, the 
68.16 	owner of the property must notify the assessor within 30 days of the change in occupancy. 
68.17 	The Social Security number of a relative or relative's spouse occupying the property 
68.18 	is private data on individuals as defined by section 13.02, subdivision 12, but may be 
68.19 	disclosed to the commissioner of revenue, or, for the purposes of proceeding under the 
68.20 	Revenue Recapture Act to recover personal property taxes owing, to the county treasurer.
68.21 	(e) The homestead application shall also notify the property owners that if the 
68.22 	property is granted homestead status for any assessment year, that same property shall 
68.23 	remain classified as homestead until the property is sold or transferred to another person, 
68.24 	or the owners, the spouse of the owner, or the relatives no longer use the property as their 
68.25 	homestead. Upon the sale or transfer of the homestead property, a certificate of value must 
68.26 	be timely filed with the county auditor as provided under section 272.115. Failure to 
68.27 	notify the assessor within 30 days that the property has been sold, transferred, or that the 
68.28 	owner, the spouse of the owner, or the relative is no longer occupying the property as a 
68.29 	homestead, shall result in the penalty provided under this subdivision and the property 
68.30 	will lose its current homestead status.
68.31 	(f) If a homestead application has not been filed with the county by December 15, 
68.32 	the assessor shall classify the property as nonhomestead for the current assessment year 
68.33 	for taxes payable in the following year, provided that the owner may be entitled to receive 
68.34 	the homestead classification by proper application under section 375.192.

68.35 	EFFECTIVE DATE. This section is effective the day following final enactment.

69.1 	Sec. 20. Minnesota Statutes 2014, section 273.371, subdivision 1, is amended to read:
69.2 		Subdivision 1.Report required. Every electric light, power, gas, water, express, 
69.3 	stage, and transportation company and pipeline doing business in Minnesota shall 
69.4 	annually file with the commissioner on or before March 31 a report under oath setting 
69.5 	forth the information prescribed by the commissioner to enable the commissioner to 
69.6 	make valuations, recommended valuations, and equalization required under sections 
69.7 	273.33, 273.35, 273.36, 273.37, and 273.3711. The commissioner shall prescribe the 
69.8 	content, format, and manner of the report pursuant to section 270C.30, except that 
69.9 	a "law administered by the commissioner" includes the property tax laws. If all the 
69.10 	required information is not available on March 31, the company or pipeline shall file the 
69.11 	information that is available on or before March 31, and the balance of the information 
69.12 	as soon as it becomes available. If a report is made by electronic means, the taxpayer's 
69.13 	signature is defined pursuant to section 270C.304, except that a "law administered by the 
69.14 	commissioner" includes the property tax laws.

69.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

69.16 	Sec. 21. Minnesota Statutes 2014, section 287.2205, is amended to read:
69.17 	287.2205 TAX-FORFEITED LAND.
69.18 	Before a state deed for tax-forfeited land may be issued, the deed tax must be paid 
69.19 	by the purchaser of tax-forfeited land whether the purchase is the result of a public 
69.20 	auction or private sale or a repurchase of tax-forfeited land. State agencies and local 
69.21 	units of government that acquire tax-forfeited land by purchase or any other means are 
69.22 	subject to this section. The deed tax is $1.65 for a conveyance of tax-forfeited lands to a 
69.23 	governmental subdivision for an authorized public use under section 282.01, subdivision 
69.24 	1a, for a school forest under section 282.01, subdivision 1a, or for redevelopment purposes 
69.25 	under section 282.01, subdivision 1b.

69.26 	EFFECTIVE DATE. This section is effective the day following final enactment.

69.27 	Sec. 22. Minnesota Statutes 2014, section 289A.08, is amended by adding a 
69.28 	subdivision to read:
69.29 		Subd. 17.Format. The commissioner shall prescribe the content, format, and 
69.30 	manner of the returns and other documents pursuant to section 270C.30. This does not 
69.31 	authorize the commissioner to require individual income taxpayers to file individual 
69.32 	income tax returns electronically.

70.1 	EFFECTIVE DATE. This section is effective the day following final enactment.

70.2 	Sec. 23. Minnesota Statutes 2014, section 289A.09, subdivision 1, is amended to read:
70.3 		Subdivision 1.Returns. (a) An employer who is required to deduct and withhold tax 
70.4 	under section 290.92, subdivision 2a or 3, and a person required to deduct and withhold 
70.5 	tax under section 290.923, subdivision 2, must file a return with the commissioner for each 
70.6 	quarterly period unless otherwise prescribed by the commissioner.
70.7 	(b) A person or corporation required to make deposits under section 290.9201, 
70.8 	subdivision 8, must file an entertainer withholding tax return with the commissioner.
70.9 	(c) A person required to withhold an amount under section 290.9705, subdivision 1, 
70.10 	must file a return.
70.11 	(d) A partnership required to deduct and withhold tax under section 290.92, 
70.12 	subdivision 4b, must file a return.
70.13 	(e) An S corporation required to deduct and withhold tax under section 290.92, 
70.14 	subdivision 4c, must also file a return.
70.15 	(f) Returns must be filed in the form and manner, and contain the information 
70.16 	prescribed by the commissioner The commissioner shall prescribe the content, format, 
70.17 	and manner of the returns pursuant to section 270C.30. Every return for taxes withheld 
70.18 	must be signed by the employer, entertainment entity, contract payor, partnership, or S 
70.19 	corporation, or a designee.

70.20 	EFFECTIVE DATE. This section is effective the day following final enactment.

70.21 	Sec. 24. Minnesota Statutes 2014, section 289A.11, subdivision 1, is amended to read:
70.22 		Subdivision 1.Return required. (a) Except as provided in section 289A.18, 
70.23 	subdivision 4, for the month in which taxes imposed by chapter 297A are payable, or for 
70.24 	which a return is due, a return for the preceding reporting period must be filed with the 
70.25 	commissioner in the form and manner the commissioner prescribes. The commissioner 
70.26 	shall prescribe the content, format, and manner of the returns pursuant to section 270C.30. 
70.27 	A person making sales at retail at two or more places of business may file a consolidated 
70.28 	return subject to rules prescribed by the commissioner. In computing the dollar amount of 
70.29 	items on the return, the amounts are rounded off to the nearest whole dollar, disregarding 
70.30 	amounts less than 50 cents and increasing amounts of 50 cents to 99 cents to the next 
70.31 	highest dollar.
70.32 	(b) Notwithstanding this subdivision, a person who is not required to hold a sales tax 
70.33 	permit under chapter 297A and who makes annual purchases, for use in a trade or business, 
70.34 	of less than $18,500, or a person who is not required to hold a sales tax permit and who 
71.1 	makes purchases for personal use, that are subject to the use tax imposed by section 
71.2 	297A.63, may file an annual use tax return on a form prescribed by the commissioner. 
71.3 	The commissioner shall prescribe the content, format, and manner of the return pursuant 
71.4 	to section 270C.30. If a person who qualifies for an annual use tax reporting period is 
71.5 	required to obtain a sales tax permit or makes use tax purchases, for use in a trade or 
71.6 	business, in excess of $18,500 during the calendar year, the reporting period must be 
71.7 	considered ended at the end of the month in which the permit is applied for or the purchase 
71.8 	in excess of $18,500 is made and a return must be filed for the preceding reporting period.
71.9 	(c) Notwithstanding paragraph paragraphs (a) and (b), a person prohibited by the 
71.10 	person's religious beliefs from using electronics shall be allowed to file by mail, without 
71.11 	any additional fees. The filer must notify the commissioner of revenue of the intent to file 
71.12 	by mail on a form prescribed by the commissioner. A return filed under this paragraph 
71.13 	must be postmarked no later than the day the return is due in order to be considered filed 
71.14 	on a timely basis.

71.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

71.16 	Sec. 25. Minnesota Statutes 2014, section 289A.50, subdivision 7, is amended to read:
71.17 		Subd. 7.Remedies. (a) If the taxpayer is notified by the commissioner that the 
71.18 	refund claim is denied in whole or in part, the taxpayer may:
71.19 	(1) file an administrative appeal as provided in section 270C.35, or an appeal 
71.20 	with the Tax Court, within 60 days after issuance the notice date of the commissioner's 
71.21 	notice of denial; or
71.22 	(2) file an action in the district court to recover the refund.
71.23 	(b) An action in the district court on a denied claim for refund must be brought 
71.24 	within 18 months of the notice date of the denial of the claim by the commissioner. For 
71.25 	the purposes of this section, "notice date" is defined in section 270C.35, subdivision 3.
71.26 	(c) No action in the district court or the Tax Court shall be brought within six months 
71.27 	of the filing of the refund claim unless the commissioner denies the claim within that period.
71.28 	(d) If a taxpayer files a claim for refund and the commissioner has not issued a denial 
71.29 	of the claim, the taxpayer may bring an action in the district court or the Tax Court at any 
71.30 	time after the expiration of six months from the time the claim was filed.
71.31 	(e) The commissioner and the taxpayer may agree to extend the period for bringing 
71.32 	an action in the district court.
71.33 	(f) An action for refund of tax by the taxpayer must be brought in the district court 
71.34 	of the district in which lies the county of the taxpayer's residence or principal place of 
72.1 	business. In the case of an estate or trust, the action must be brought at the principal place 
72.2 	of its administration. Any action may be brought in the district court for Ramsey County.

72.3 	EFFECTIVE DATE. This section is effective for claims for refund denied after 
72.4 	September 30, 2015.

72.5 	Sec. 26. [290B.11] FORMS. 
72.6 	The commissioner shall prescribe the content, format, and manner of all forms and 
72.7 	other documents required to be filed under this chapter pursuant to section 270C.30.

72.8 	EFFECTIVE DATE. This section is effective the day following final enactment.

72.9 	Sec. 27. Minnesota Statutes 2014, section 290C.13, subdivision 3, is amended to read:
72.10 		Subd. 3.Notice date. For purposes of this section, the term "notice date" means the 
72.11 	notice date designated by the commissioner on the order or notice of the determination 
72.12 	removing enrolled land or the notice date of designated by the commissioner on the notice 
72.13 	denying an application to enroll land or denying part or all of an incentive payment.

72.14 	EFFECTIVE DATE. This section is effective for orders and notices dated after 
72.15 	September 30, 2015.

72.16 	Sec. 28. [293.15] FORMS. 
72.17 	The commissioner shall prescribe the content, format, and manner of all forms and 
72.18 	other documents required to be filed under this chapter pursuant to section 270C.30.

72.19 	EFFECTIVE DATE. This section is effective the day following final enactment.

72.20 	Sec. 29. Minnesota Statutes 2014, section 295.55, subdivision 6, is amended to read:
72.21 		Subd. 6.Form of returns. The estimated payments and annual return must contain 
72.22 	the information and be in the form prescribed by the commissioner. The commissioner 
72.23 	shall prescribe the content, format, and manner of the estimated payment forms and annual 
72.24 	return pursuant to section 270C.30.

72.25 	EFFECTIVE DATE. This section is effective the day following final enactment.

72.26 	Sec. 30. Minnesota Statutes 2014, section 296A.02, is amended by adding a 
72.27 	subdivision to read:
73.1 		Subd. 5.Forms.  The commissioner shall prescribe the content, format, and manner 
73.2 	of all forms and other documents required to be filed under this chapter pursuant to section 
73.3 	270C.30.

73.4 	EFFECTIVE DATE. This section is effective the day following final enactment.

73.5 	Sec. 31. Minnesota Statutes 2014, section 296A.22, subdivision 9, is amended to read:
73.6 		Subd. 9.Abatement of penalty. (a) The commissioner may by written order 
73.7 	abate any penalty imposed under this section, if in the commissioner's opinion there is 
73.8 	reasonable cause to do so.
73.9 	(b) A request for abatement of penalty must be filed with the commissioner within 
73.10 	60 days of the notice date of the notice stating that a penalty has been imposed was mailed 
73.11 	to the taxpayer's last known address. For purposes of this section, the term "notice date" 
73.12 	means the notice date designated by the commissioner on the order or other notice that a 
73.13 	penalty has been imposed.
73.14 	(c) If the commissioner issues an order denying a request for abatement of penalty, 
73.15 	the taxpayer may file an administrative appeal as provided in section 270C.35 or appeal to 
73.16 	Tax Court as provided in section 271.06. If the commissioner does not issue an order on 
73.17 	the abatement request within 60 days from the date the request is received, the taxpayer 
73.18 	may appeal to Tax Court as provided in section 271.06.

73.19 	EFFECTIVE DATE. This section is effective for orders and notices dated after 
73.20 	September 30, 2015.

73.21 	Sec. 32. Minnesota Statutes 2014, section 296A.26, is amended to read:
73.22 	296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT.
73.23 	In lieu of an administrative appeal under section 270C.35, any person aggrieved by 
73.24 	an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 
73.25 	60 days from the notice date of the notice of the order, appeal to the Tax Court in the manner 
73.26 	provided under section 271.06. For purposes of this section, the term "notice date" means 
73.27 	the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.

73.28 	EFFECTIVE DATE. This section is effective for orders dated after September 
73.29 	30, 2015.

73.30 	Sec. 33. Minnesota Statutes 2014, section 297D.02, is amended to read:
73.31 	297D.02 ADMINISTRATION.
74.1 	The commissioner of revenue shall administer this chapter. The commissioner shall 
74.2 	prescribe the content, format, and manner of all forms and other documents required to be 
74.3 	filed under this chapter pursuant to section 270C.30. Payments required by this chapter 
74.4 	must be made to the commissioner on the form provided by the commissioner. Tax obligors 
74.5 	are not required to give their name, address, Social Security number, or other identifying 
74.6 	information on the form. The commissioner shall collect all taxes under this chapter.

74.7 	EFFECTIVE DATE. This section is effective the day following final enactment.

74.8 	Sec. 34. Minnesota Statutes 2014, section 297E.02, subdivision 3, is amended to read:
74.9 		Subd. 3.Collection; disposition. (a) Taxes imposed by this section are due 
74.10 	and payable to the commissioner when the gambling tax return is required to be filed. 
74.11 	Distributors must file their monthly sales figures with the commissioner on a form 
74.12 	prescribed by the commissioner. Returns covering the taxes imposed under this section 
74.13 	must be filed with the commissioner on or before the 20th day of the month following the 
74.14 	close of the previous calendar month. The commissioner may require that the returns be 
74.15 	filed via magnetic media or electronic data transfer. The commissioner shall prescribe the 
74.16 	content, format, and manner of returns or other documents pursuant to section 270C.30. 
74.17 	The proceeds, along with the revenue received from all license fees and other fees under 
74.18 	sections 349.11 to 349.191, 349.211, and 349.213, must be paid to the commissioner of 
74.19 	management and budget for deposit in the general fund.
74.20 	(b) The sales tax imposed by chapter 297A on the sale of pull-tabs and tipboards by 
74.21 	the distributor is imposed on the retail sales price. The retail sale of pull-tabs or tipboards 
74.22 	by the organization is exempt from taxes imposed by chapter 297A and is exempt from all 
74.23 	local taxes and license fees except a fee authorized under section 349.16, subdivision 8.
74.24 	(c) One-half of one percent of the revenue deposited in the general fund under 
74.25 	paragraph (a), is appropriated to the commissioner of human services for the compulsive 
74.26 	gambling treatment program established under section 245.98. One-half of one percent 
74.27 	of the revenue deposited in the general fund under paragraph (a), is appropriated to 
74.28 	the commissioner of human services for a grant to the state affiliate recognized by 
74.29 	the National Council on Problem Gambling to increase public awareness of problem 
74.30 	gambling, education and training for individuals and organizations providing effective 
74.31 	treatment services to problem gamblers and their families, and research relating to 
74.32 	problem gambling. Money appropriated by this paragraph must supplement and must not 
74.33 	replace existing state funding for these programs.

74.34 	EFFECTIVE DATE. This section is effective the day following final enactment.

75.1 	Sec. 35. Minnesota Statutes 2014, section 297E.04, subdivision 1, is amended to read:
75.2 		Subdivision 1.Reports of sales. A manufacturer who sells gambling product for 
75.3 	use or resale in this state, or for receipt by a person or entity in this state, shall file with the 
75.4 	commissioner, on a form prescribed by the commissioner, a report of gambling product 
75.5 	sold to any person in the state, including the established governing body of an Indian tribe 
75.6 	recognized by the United States Department of the Interior. The report must be filed 
75.7 	monthly on or before the 20th day of the month succeeding the month in which the sale 
75.8 	was made. The commissioner may require that the report be submitted via magnetic 
75.9 	media or electronic data transfer. The commissioner shall prescribe the content, format, 
75.10 	and manner of returns or other documents pursuant to section 270C.30. The commissioner 
75.11 	may inspect the premises, books, records, and inventory of a manufacturer without notice 
75.12 	during the normal business hours of the manufacturer. A person violating this section is 
75.13 	guilty of a misdemeanor.

75.14 	EFFECTIVE DATE. This section is effective the day following final enactment.

75.15 	Sec. 36. Minnesota Statutes 2014, section 297E.05, subdivision 4, is amended to read:
75.16 		Subd. 4.Reports. A distributor shall report monthly to the commissioner, on a form 
75.17 	the commissioner prescribes, its sales of each type of gambling product. This report must 
75.18 	be filed monthly on or before the 20th day of the month succeeding the month in which 
75.19 	the sale was made. The commissioner may require that a distributor submit the monthly 
75.20 	report and invoices required in this subdivision via magnetic media or electronic data 
75.21 	transfer. The commissioner shall prescribe the content, format, and manner of returns or 
75.22 	other documents pursuant to section 270C.30.

75.23 	EFFECTIVE DATE. This section is effective the day following final enactment.

75.24 	Sec. 37. Minnesota Statutes 2014, section 297E.06, subdivision 1, is amended to read:
75.25 		Subdivision 1.Reports. An organization must file with the commissioner, on a form 
75.26 	prescribed by the commissioner, a report showing all gambling activity conducted by that 
75.27 	organization for each month. Gambling activity includes all gross receipts, prizes, all 
75.28 	gambling taxes owed or paid to the commissioner, all gambling expenses, and all lawful 
75.29 	purpose and board-approved expenditures. The report must be filed with the commissioner 
75.30 	on or before the 20th day of the month following the month in which the gambling activity 
75.31 	takes place. The commissioner may require that the reports be filed via magnetic media or 
75.32 	electronic data transfer. The commissioner shall prescribe the content, format, and manner 
75.33 	of returns or other documents pursuant to section 270C.30.

76.1 	EFFECTIVE DATE. This section is effective the day following final enactment.

76.2 	Sec. 38. Minnesota Statutes 2014, section 297F.09, subdivision 1, is amended to read:
76.3 		Subdivision 1.Monthly return; cigarette distributor. On or before the 18th day 
76.4 	of each calendar month, a distributor with a place of business in this state shall file a 
76.5 	return with the commissioner showing the quantity of cigarettes manufactured or brought 
76.6 	in from outside the state or purchased during the preceding calendar month and the 
76.7 	quantity of cigarettes sold or otherwise disposed of in this state and outside this state 
76.8 	during that month. A licensed distributor outside this state shall in like manner file a 
76.9 	return showing the quantity of cigarettes shipped or transported into this state during the 
76.10 	preceding calendar month. Returns must be made in the form and manner prescribed by 
76.11 	The commissioner  shall prescribe the content, format, and manner of returns pursuant to 
76.12 	section 270C.30, and the returns must contain any other information required by the 
76.13 	commissioner. The return must be accompanied by a remittance for the full unpaid tax 
76.14 	liability shown by it. For distributors subject to the accelerated tax payment requirements 
76.15 	in subdivision 10, the return for the May liability is due two business days before June 30th 
76.16 	of the year and the return for the June liability is due on or before August 18th of the year.

76.17 	EFFECTIVE DATE. This section is effective the day following final enactment.

76.18 	Sec. 39. Minnesota Statutes 2014, section 297F.23, is amended to read:
76.19 	297F.23 JUDICIAL REVIEW.
76.20 	In lieu of an administrative appeal under section 270C.35, a person aggrieved by an 
76.21 	order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 
76.22 	days from the notice date of the notice of the order, appeal to the Tax Court in the manner 
76.23 	provided under section 271.06. For purposes of this section, the term "notice date" means 
76.24 	the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.

76.25 	EFFECTIVE DATE. This section is effective for orders dated after September 
76.26 	30, 2015.

76.27 	Sec. 40. Minnesota Statutes 2014, section 297G.09, subdivision 1, is amended to read:
76.28 		Subdivision 1.Monthly returns; manufacturers, wholesalers, brewers, or 
76.29 	importers. On or before the 18th day of each calendar month following the month in 
76.30 	which a licensed manufacturer or wholesaler first sells wine and distilled spirits within 
76.31 	the state, or a brewer or importer first sells or imports fermented malt beverages, or a 
76.32 	wholesaler knowingly acquires title to or possession of untaxed fermented malt beverages, 
77.1 	the licensed manufacturer, wholesaler, brewer, or importer liable for the excise tax must 
77.2 	file a return with the commissioner, and in addition must keep records and render reports 
77.3 	as required by the commissioner. Returns must be made in a form and manner prescribed 
77.4 	by the commissioner, and  The commissioner shall prescribe the content, format, and 
77.5 	manner of returns pursuant to section 270C.30. The returns must contain any other 
77.6 	information required by the commissioner. Returns must be accompanied by a remittance 
77.7 	for the full unpaid tax liability. Returns must be filed regardless of whether a tax is due.

77.8 	EFFECTIVE DATE. This section is effective the day following final enactment.

77.9 	Sec. 41. Minnesota Statutes 2014, section 297G.22, is amended to read:
77.10 	297G.22 JUDICIAL REVIEW.
77.11 	In lieu of an administrative appeal under this chapter, a person aggrieved by an order 
77.12 	of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days 
77.13 	from the date of the notice date of the order, appeal to the Tax Court in the manner provided 
77.14 	under section 271.06. For purposes of this section, the term "notice date" means the notice 
77.15 	date designated by the commissioner on the order fixing a tax, penalty, or interest.

77.16 	EFFECTIVE DATE. This section is effective for orders dated after September 
77.17 	30, 2015.

77.18 	Sec. 42. Minnesota Statutes 2014, section 297I.30, is amended by adding a subdivision 
77.19 	to read:
77.20 		Subd. 11.Format.  The commissioner shall prescribe the content, format, and 
77.21 	manner of returns or other documents pursuant to section 270C.30.

77.22 	EFFECTIVE DATE. This section is effective the day following final enactment.

77.23 	Sec. 43. Minnesota Statutes 2014, section 297I.60, subdivision 2, is amended to read:
77.24 		Subd. 2.Remedies. (a) If the taxpayer is notified that the refund claim is denied in 
77.25 	whole or in part, the taxpayer may contest the denial by:
77.26 	(1) filing an administrative appeal with the commissioner under section 270C.35;
77.27 	(2) filing an appeal in Tax Court within 60 days of the notice date of the notice of 
77.28 	denial; or
77.29 	(3) filing an action in the district court to recover the refund.
77.30 	(b) An action in the district court must be brought within 18 months following of the 
77.31 	notice date of the notice of denial. For purposes of this section, "notice date" is defined in 
78.1 	section 270C.35, subdivision 3. An action for refund of tax or surcharge must be brought 
78.2 	in the district court of the district in which lies the taxpayer's principal place of business or 
78.3 	in the District Court for Ramsey County. If a taxpayer files a claim for refund and the 
78.4 	commissioner has not issued a denial of the claim, the taxpayer may bring an action in 
78.5 	the district court or the Tax Court at any time after the expiration of six months from the 
78.6 	time the claim was filed.

78.7 	EFFECTIVE DATE. This section is effective for claims for refund denied after 
78.8 	September 30, 2015.

78.9 	Sec. 44. Minnesota Statutes 2014, section 469.319, subdivision 5, is amended to read:
78.10 		Subd. 5.Waiver authority. (a) The commissioner may waive all or part of a 
78.11 	repayment required under subdivision 1, if the commissioner, in consultation with 
78.12 	the commissioner of employment and economic development and appropriate officials 
78.13 	from the local government units in which the qualified business is located, determines 
78.14 	that requiring repayment of the tax is not in the best interest of the state or the local 
78.15 	government units and the business ceased operating as a result of circumstances beyond 
78.16 	its control including, but not limited to:
78.17 	(1) a natural disaster;
78.18 	(2) unforeseen industry trends; or
78.19 	(3) loss of a major supplier or customer.
78.20 	(b)(1) The commissioner shall waive repayment required under subdivision 1a if 
78.21 	the commissioner has waived repayment by the operating business under subdivision 1, 
78.22 	unless the person that received benefits without having to operate a business in the zone 
78.23 	was a contributing factor in the qualified business becoming subject to repayment under 
78.24 	subdivision 1;
78.25 	(2) the commissioner shall waive the repayment required under subdivision 1a, even 
78.26 	if the repayment has not been waived for the operating business if:
78.27 	(i) the person that received benefits without having to operate a business in the zone 
78.28 	and the business that operated in the zone are not related parties as defined in section 
78.29 	267(b) of the Internal Revenue Code of 1986, as amended through December 31, 2007; and
78.30 	(ii) actions of the person were not a contributing factor in the qualified business 
78.31 	becoming subject to repayment under subdivision 1.
78.32 	(c) Requests for waiver must be made no later than 60 days after the earlier of the 
78.33 	notice date of an order issued under subdivision 4, paragraph (d), or the date of a tax 
78.34 	statement issued under subdivision 4, paragraph (c). For purposes of this section, the term 
78.35 	"notice date" means the notice date designated by the commissioner on the order.

79.1 	EFFECTIVE DATE. This section is effective for orders of the commissioner of 
79.2 	revenue dated after September 30, 2015.