Relating to taxation

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

Expanding certain filing, reporting and preparer identification number requirements; modifying certain owner or managing agent rent certificate requirements for property tax refunds; modifying the qualified farm property estate tax provision

ARTICLE 2 - SPECIAL TAXES

Expanding certain limitations on time for assessment of tax; modifying pharmacy refund for qualifying legend drugs delivered outside the state; defining bulk storage or bulk storage facility and expanding the definition of motor fuel; modifying the untaxed gambling product provision

ARTICLE 3 - PROPERTY TAXES

Modifying and clarifying certain property tax provisions relating to income property assessment data, airline flight property taxes, railroad company reports, county assessor reports of assessment filed with the commissioner of revenue, wind energy production taxes, local and county assessors duties and compliance requirements, reports, proceedings and appeal of utility companies, county board of appeal and equalization duties, local government tax levies reporting requirements, additional eligibility requirements for enrollment in the sustainable forest incentive program and requiring verification of forest management plan, local government aid (LGA) communication by electronic mail authority and aquatic invasive species prevention aid certifications, contracts for deed involving residential property exceptions, and agricultural homestead qualifying for a credit for taxes payment provision; repealing the definitions of current use value and capitalization rate and the calculation of average estimated market value for managed forest land

ARTICLE 4 - MISCELLANEOUS

Modifying certain miscellaneous tax provisions; modifying content, format, and manner of certain forms and other documents; defining and redefining certain terms; modifying and conforming certain department of revenue administration and compliance provisions
(je)