1.1 	A bill for an act
1.2 	relating to taxation; Tax Court; clarifying appropriations;amending Laws 2013, 
1.3 	chapter 86, article 1, section 7.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Laws 2013, chapter 86, article 1, section 7, is amended to read:

1.6	Sec. 7. TAX COURT
 	$
	1,023,000
	$
	1,035,000
	
1.7 	(a) Additional Resources
1.8 	$161,000 each year is for two law clerks, 
1.9 	continuing legal education costs, and 
1.10 	Westlaw costs operating expenses. Any 
1.11 	amount not expended in the first year does 
1.12 	not cancel and is available in the second year.
1.13 	(b) Case Management System
1.14 	$25,000 each year is for the implementation 
1.15 	and maintenance of a modern case 
1.16 	management system.

1.17 	EFFECTIVE DATE. This section is effective retroactively from July 1, 2013.