Relating to taxation

ARTICLE 1 - INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES; ESTATE TAXES

Making technical and clarifying changes to income tax filing requirements, individual income tax subtractions, corporate income tax additions and modifications, the Minnesota working family credit, the long-term care insurance credit, the alternative minimum tax on preference items, the corporate alternative minimum tax, and the estate tax credit; repealing certain administrative rules

ARTICLE 2 - SALES AND USE TAXES

Making technical and clarifying changes to general sales and use taxes for aircraft and flight equipment state airports fund deposit, revenue deposit, and local lodging tax

ARTICLE 3 - SPECIAL TAXES

Making technical and clarifying changes to fire, relief, and police department state aid calculation, income and franchise corporate and partnership taxes minimum fee exemptions, the petroleum and other fuels tax, solid waste management tax exemptions, insurance taxes imposition, surcharge, and appropriation, and minerals tax deductions

ARTICLE 4 - PROPERTY TAXES

Making technical and clarifying changes to exempt personal property, market value definition, county listing and assessment, board of appeal, proof of compliance, proposed levies, tax-forfeited land public utility conveyance and reverter, and a repealer; reviving and reenacting certain statutory provisions; repealing cross-compliance with agricultural chemical and water laws and county auditor to give notice

ARTICLE 5 - MISCELLANEOUS

Making technical and clarifying changes to the revenue recapture act definitions, administrative review, and licensing authority
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