1.1 	A bill for an act
1.2 	relating to taxation; making policy changes to income and corporate franchise 
1.3 	taxes, property taxes, local government aids, and other miscellaneous taxes and 
1.4 	tax provisions;amending Minnesota Statutes 2014, sections 270.12, subdivision 
1.5 	4; 273.372, subdivision 1; 289A.09, subdivision 2; 289A.18, subdivision 1, 
1.6 	by adding a subdivision; 289A.20, subdivision 2; 289A.31, subdivision 1; 
1.7 	289A.35; 289A.37, subdivision 2; 290.068, subdivision 2; 290.31, subdivision 1; 
1.8 	477A.0124, by adding a subdivision; proposing coding for new law in Minnesota 
1.9 	Statutes, chapter 273; repealing Minnesota Rules, parts 8092.1400; 8100.0700.
1.10 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.11 	ARTICLE 1
1.12 	INCOME AND CORPORATE FRANCHISE TAXES

1.13 	Section 1. Minnesota Statutes 2014, section 289A.09, subdivision 2, is amended to read:
1.14 		Subd. 2.Withholding statement. (a) A person required to deduct and withhold 
1.15 	from an employee a tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision 
1.16 	2, or who would have been required to deduct and withhold a tax under section 290.92, 
1.17 	subdivision 2a or 3, or persons required to withhold tax under section 290.923, subdivision 
1.18 	2, determined without regard to section 290.92, subdivision 19, if the employee or payee 
1.19 	had claimed no more than one withholding exemption, or who paid wages or made 
1.20 	payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923, 
1.21 	subdivision 2, to an employee or person receiving royalty payments in excess of $600, 
1.22 	or who has entered into a voluntary withholding agreement with a payee under section 
1.23 	290.92, subdivision 20, must give every employee or person receiving royalty payments in 
1.24 	respect to the remuneration paid by the person to the employee or person receiving royalty 
1.25 	payments during the calendar year, on or before January 31 of the succeeding year, or, if 
1.26 	employment is terminated before the close of the calendar year, within 30 days after the 
2.1 	date of receipt of a written request from the employee if the 30-day period ends before 
2.2 	January 31, a written statement showing the following:
2.3 	(1) name of the person;
2.4 	(2) the name of the employee or payee and the employee's or payee's Social Security 
2.5 	account number;
2.6 	(3) the total amount of wages as that term is defined in section 290.92, subdivision 
2.7 	1, paragraph (1); the total amount of remuneration subject to withholding under section 
2.8 	290.92, subdivision 20; the amount of sick pay as required under section 6051(f) of the 
2.9 	Internal Revenue Code; and the amount of royalties subject to withholding under section 
2.10 	290.923, subdivision 2; and
2.11 	(4) the total amount deducted and withheld as tax under section 290.92, subdivision 
2.12 	2a or 3, or 290.923, subdivision 2.
2.13 	(b) The statement required to be furnished by paragraph (a) with respect to any 
2.14 	remuneration must be furnished at those times, must contain the information required, and 
2.15 	must be in the form the commissioner prescribes.
2.16 	(c) The commissioner may prescribe rules providing for reasonable extensions of 
2.17 	time, not in excess of 30 days, to employers or payers required to give the statements to 
2.18 	their employees or payees under this subdivision.
2.19 	(d) A duplicate of any statement made under this subdivision and in accordance 
2.20 	with rules prescribed by the commissioner, along with a reconciliation in the form the 
2.21 	commissioner prescribes of the statements for the calendar year, including a reconciliation 
2.22 	of the quarterly returns required to be filed under subdivision 1, must be filed with the 
2.23 	commissioner on or before February 28 January 31 of the year after the payments were 
2.24 	made.
2.25 	(e) If an employer cancels the employer's Minnesota withholding account number 
2.26 	required by section 290.92, subdivision 24, the information required by paragraph (d), 
2.27 	must be filed with the commissioner within 30 days of the end of the quarter in which 
2.28 	the employer cancels its account number.
2.29 	(f) The employer must submit the statements required to be sent to the commissioner 
2.30 	in the same manner required to satisfy the federal reporting requirements of section 
2.31 	6011(e) of the Internal Revenue Code and the regulations issued under it. An employer 
2.32 	must submit statements to the commissioner required by this section by electronic means 
2.33 	if the employer is required to send more than 25 statements to the commissioner, even 
2.34 	though the employer is not required to submit the returns federally by electronic means. 
2.35 	For statements issued for wages paid in 2011 and after, the threshold is ten. All statements 
3.1 	issued for withholding required under section 290.92 are aggregated for purposes of 
3.2 	determining whether the electronic submission threshold is met.
3.3 	(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph 
3.4 	(a), clause (2), must submit the returns required by this subdivision and subdivision 1, 
3.5 	paragraph (a), with the commissioner by electronic means.

3.6 	EFFECTIVE DATE. This section is effective for wages paid after December 31, 
3.7 	2015.

3.8 	Sec. 2. Minnesota Statutes 2014, section 289A.18, is amended by adding a subdivision 
3.9 	to read:
3.10 		Subd. 2a.Annual withholding returns; eligible employers. (a) An employer who 
3.11 	deducts and withholds an amount required to be withheld by section 290.92 may file an 
3.12 	annual return and make an annual payment of the amount required to be deducted and 
3.13 	withheld for that calendar year if the employer has received a notification under paragraph 
3.14 	(b). The ability to elect to file an annual return continues through the year following the 
3.15 	year where an employer is required to deduct and withhold more than $500.
3.16 	(b) The commissioner is authorized to determine which employers are eligible to 
3.17 	file an annual return and to notify employers who newly qualify to file an annual return 
3.18 	because the amount an employer is required to deduct and withhold for that calendar year 
3.19 	is $500 or less based on the most recent period of four consecutive quarters for which the 
3.20 	commissioner has compiled data on that employer's withholding tax for that period. At the 
3.21 	time of notification, eligible employers may still decide to file returns and make deposits 
3.22 	quarterly. An employer who decides to file returns and make deposits quarterly is required 
3.23 	to make all returns and deposits required by this chapter and, notwithstanding paragraph 
3.24 	(a), is subject to all applicable penalties for failing to do so.
3.25 	(c) If, at the end of any calendar month other than the last month of the calendar 
3.26 	year, the aggregate amount of undeposited tax withheld by an employer who has elected to 
3.27 	file an annual return exceeds $500, the employer must deposit the aggregate amount with 
3.28 	the commissioner within 30 days of the end of the calendar month.
3.29 	(d) If an employer who has elected to file an annual return ceases to pay wages 
3.30 	for which withholding is required, the employer must file a final return and deposit any 
3.31 	undeposited tax within 30 days of the end of the calendar month following the month in 
3.32 	which the employer ceased paying wages.
3.33 	(e) An employer not subject to paragraph (c) or (d) who elects to file an annual 
3.34 	return must file the return and pay the tax not previously deposited before February 1 of 
3.35 	the year following the year in which the tax was withheld.
4.1 	(f) A notification to an employer regarding eligibility to file an annual return under 
4.2 	Minnesota Rules, part 8092.1400, is considered a notification under paragraph (a).

4.3 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
4.4 	December 31, 2015.

4.5 	Sec. 3. Minnesota Statutes 2014, section 289A.20, subdivision 2, is amended to read:
4.6 		Subd. 2.Withholding from wages, entertainer withholding, withholding 
4.7 	from payments to out-of-state contractors, and withholding by partnerships, small 
4.8 	business corporations, trusts. (a) Except as provided in section 289A.18, subdivision 2a, 
4.9 	a tax required to be deducted and withheld during the quarterly period must be paid on 
4.10 	or before the last day of the month following the close of the quarterly period, unless an 
4.11 	earlier time for payment is provided. A tax required to be deducted and withheld from 
4.12 	compensation of an entertainer and from a payment to an out-of-state contractor must be 
4.13 	paid on or before the date the return for such tax must be filed under section 289A.18, 
4.14 	subdivision 2. Taxes required to be deducted and withheld by partnerships, S corporations, 
4.15 	and trusts must be paid on a quarterly basis as estimated taxes under section 289A.25 for 
4.16 	partnerships and trusts and under section 289A.26 for S corporations.
4.17 	(b) An employer who, during the previous quarter, withheld more than $1,500 of 
4.18 	tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision 2, must deposit tax 
4.19 	withheld under those sections with the commissioner within the time allowed to deposit 
4.20 	the employer's federal withheld employment taxes under Code of Federal Regulations, 
4.21 	title 26, section 31.6302-1, as amended through December 31, 2001, without regard to the 
4.22 	safe harbor or de minimis rules in paragraph (f) or the one-day rule in paragraph (c)(3). 
4.23 	Taxpayers must submit a copy of their federal notice of deposit status to the commissioner 
4.24 	upon request by the commissioner.
4.25 	(c) The commissioner may prescribe by rule other return periods or deposit 
4.26 	requirements. In prescribing the reporting period, the commissioner may classify payors 
4.27 	according to the amount of their tax liability and may adopt an appropriate reporting 
4.28 	period for the class that the commissioner judges to be consistent with efficient tax 
4.29 	collection. In no event will the duration of the reporting period be more than one year.
4.30 	(d) If less than the correct amount of tax is paid to the commissioner, proper 
4.31 	adjustments with respect to both the tax and the amount to be deducted must be made, 
4.32 	without interest, in the manner and at the times the commissioner prescribes. If the 
4.33 	underpayment cannot be adjusted, the amount of the underpayment will be assessed and 
4.34 	collected in the manner and at the times the commissioner prescribes.
5.1 	(e) If the aggregate amount of the tax withheld is $10,000 or more in a fiscal year 
5.2 	ending June 30, the employer must remit each required deposit for wages paid in all 
5.3 	subsequent calendar years by electronic means.
5.4 	(f) A third-party bulk filer as defined in section 290.92, subdivision 30, paragraph 
5.5 	(a), clause (2), who remits withholding deposits must remit all deposits by electronic 
5.6 	means as provided in paragraph (e), regardless of the aggregate amount of tax withheld 
5.7 	during a fiscal year for all of the employers.

5.8 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
5.9 	December 31, 2015.

5.10 	Sec. 4. Minnesota Statutes 2014, section 289A.31, subdivision 1, is amended to read:
5.11 		Subdivision 1.Individual income, fiduciary income, mining company, corporate 
5.12 	franchise, and entertainment taxes. (a) Individual income, fiduciary income, mining 
5.13 	company, and corporate franchise taxes, and interest and penalties, must be paid by the 
5.14 	taxpayer upon whom the tax is imposed, except in the following cases:
5.15 	(1) The tax due from a decedent for that part of the taxable year in which the 
5.16 	decedent died during which the decedent was alive and the taxes, interest, and penalty 
5.17 	due for the prior years must be paid by the decedent's personal representative, if any. 
5.18 	If there is no personal representative, the taxes, interest, and penalty must be paid by 
5.19 	the transferees, as defined in section 270C.58, subdivision 3, to the extent they receive 
5.20 	property from the decedent;
5.21 	(2) The tax due from an infant or other incompetent person must be paid by the 
5.22 	person's guardian or other person authorized or permitted by law to act for the person;
5.23 	(3) The tax due from the estate of a decedent must be paid by the estate's personal 
5.24 	representative;
5.25 	(4) The tax due from a trust, including those within the definition of a corporation, as 
5.26 	defined in section 290.01, subdivision 4, must be paid by a trustee; and
5.27 	(5) The tax due from a taxpayer whose business or property is in charge of a receiver, 
5.28 	trustee in bankruptcy, assignee, or other conservator, must be paid by the person in charge of 
5.29 	the business or property so far as the tax is due to the income from the business or property.
5.30 	(b) Entertainment taxes are the joint and several liability of the entertainer and the 
5.31 	entertainment entity. The payor is liable to the state for the payment of the tax required to 
5.32 	be deducted and withheld under section 290.9201, subdivision 7, and is not liable to the 
5.33 	entertainer for the amount of the payment.
5.34 	(c) The tax taxes imposed under section sections 289A.35 and290.0922 on 
5.35 	partnerships is are the joint and several liability of the partnership and the general partners.

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

6.2 	Sec. 5. Minnesota Statutes 2014, section 289A.35, is amended to read:
6.3 	289A.35 ASSESSMENTS ON RETURNS.
6.4 	(a) The commissioner may audit and adjust the taxpayer's computation of federal 
6.5 	taxable income, items of federal tax preferences, or federal credit amounts to make them 
6.6 	conform with the provisions of chapter 290 or section 298.01. If a return has been filed, 
6.7 	the commissioner shall enter the liability reported on the return and may make any audit 
6.8 	or investigation that is considered necessary.
6.9 	(b) Upon petition by a taxpayer, and when the commissioner determines that it is in 
6.10 	the best interest of the state, the commissioner may allow S corporations and partnerships 
6.11 	to receive orders of assessment issued under section 270C.33, subdivision 4, on behalf 
6.12 	of their owners, and to pay liabilities shown on such orders. In such cases, the owners' 
6.13 	liability must be calculated using the method provided in section 289A.08, subdivision 7, 
6.14 	paragraph (b).
6.15 	(c) A taxpayer may petition the commissioner for the use of the method described 
6.16 	in paragraph (b) after the taxpayer is notified that an audit has been initiated and before 
6.17 	an order of assessment has been issued.
6.18 	(d) A determination of the commissioner under paragraph (b) to grant or deny the 
6.19 	petition of a taxpayer cannot be appealed to the Tax Court or any other court.
6.20 	(b) (e) The commissioner may audit and adjust the taxpayer's computation of 
6.21 	tax under chapter 291. In the case of a return filed pursuant to section 289A.10, the 
6.22 	commissioner shall notify the estate no later than nine months after the filing date, as 
6.23 	provided by section 289A.38, subdivision 2, whether the return is under examination 
6.24 	or the return has been processed as filed.

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

6.26 	Sec. 6. Minnesota Statutes 2014, section 290.068, subdivision 2, is amended to read:
6.27 		Subd. 2.Definitions. For purposes of this section, the following terms have the 
6.28 	meanings given.
6.29 	(a) "Qualified research expenses" means (i) qualified research expenses and basic 
6.30 	research payments as defined in section 41(b) and (e) of the Internal Revenue Code, except 
6.31 	it does not include expenses incurred for qualified research or basic research conducted 
6.32 	outside the state of Minnesota pursuant to section 41(d) and (e) of the Internal Revenue 
6.33 	Code; and (ii) contributions to a nonprofit corporation established and operated pursuant 
7.1 	to the provisions of chapter 317A for the purpose of promoting the establishment and 
7.2 	expansion of business in this state, provided the contributions are invested by the nonprofit 
7.3 	corporation for the purpose of providing funds for small, technologically innovative 
7.4 	enterprises in Minnesota during the early stages of their development.
7.5 	(b) "Qualified research" means qualified research as defined in section 41(d) of the 
7.6 	Internal Revenue Code, except that the term does not include qualified research conducted 
7.7 	outside the state of Minnesota.
7.8 	(c) "Base amount" means base amount as defined in section 41(c) of the Internal 
7.9 	Revenue Code, except that the average annual gross receipts and aggregate gross receipts 
7.10 	must be calculated using Minnesota sales or receipts under section 290.191 and the 
7.11 	definitions contained in clauses paragraphs (a) and (b) shall apply.

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

7.13 	Sec. 7. Minnesota Statutes 2014, section 290.31, subdivision 1, is amended to read:
7.14 		Subdivision 1.Partners, not partnership, subject to tax. Except as provided 
7.15 	under section 289A.35, paragraph (b), a partnership as such shall not be subject to the 
7.16 	income tax imposed by this chapter, but is subject to the tax imposed under section 
7.17 	290.0922. Persons carrying on business as partners shall be liable for income tax only 
7.18 	in their separate or individual capacities.

7.19 	Sec. 8.  REPEALER.
 7.20 	Minnesota Rules, part 8092.1400, is repealed.

7.21 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
7.22 	December 31, 2015, except that notifications from the Department of Revenue to 
7.23 	employers regarding eligibility to file an annual return for taxes withheld in calendar 
7.24 	year 2016 remain in force.

7.25 	ARTICLE 2
7.26 	PROPERTY TAX AND LOCAL AIDS

7.27 	Section 1. Minnesota Statutes 2014, section 270.12, subdivision 4, is amended to read:
7.28 		Subd. 4.Public utility property. For purposes of equalization only, public utility 
7.29 	personal property shall be treated as a separate class of property. After making the 
7.30 	apportionment provided in Minnesota Rules, part 8100.0600, the commissioner must 
7.31 	equalize the values of the operating property to the level accepted by the State Board of 
7.32 	Equalization if the appropriate sales ratio for each county, as conducted by the Department 
8.1 	of Revenue pursuant to subdivision 2, clause (6), is outside the range accepted by the State 
8.2 	Board of Equalization. The commissioner must not equalize the value of the operating 
8.3 	property if the sales ratio determined pursuant to this subdivision is within the range 
8.4 	accepted by the State Board of Equalization.

8.5 	EFFECTIVE DATE. This section is effective beginning with assessment year 2016.

8.6 	Sec. 2. Minnesota Statutes 2014, section 273.372, subdivision 1, is amended to read:
8.7 		Subdivision 1.Scope. (a) As provided in this section, an appeal by a utility or 
8.8 	railroad company concerning property for which the commissioner of revenue has provided 
8.9 	the city or county assessor with valuations by order, or for which the commissioner 
8.10 	has recommended values to the city or county assessor, must be brought against the 
8.11 	commissioner, and not against the county or taxing district where the property is located. 
8.12 	Service must be made on the commissioner only, and not on the county or taxing district.
8.13 	(b) This section governs administrative appeals and appeals to court of a claim that 
8.14 	utility or railroad operating property has been partially, unfairly, or unequally assessed, 
8.15 	or assessed at a valuation greater than its real or actual value, misclassified, or that the 
8.16 	property is exempt. This section applies only to property described in sections 270.81, 
8.17 	subdivision 1, 273.33, 273.35, 273.36, and 273.37, and only with regard to taxable net tax 
8.18 	capacities that have been provided to the city or county by the commissioner and which 
8.19 	have not been changed by city or county. If the taxable net tax capacity being appealed is 
8.20 	not the taxable net tax capacity established by the commissioner, or if the appeal claims 
8.21 	that the tax rate applied against the parcel is incorrect, or that the tax has been paid, this 
8.22 	section does not apply.

8.23 	EFFECTIVE DATE. This section is effective for appeals of valuations made in 
8.24 	assessment year 2017 and thereafter.

8.25 	Sec. 3. [273.88] EQUALIZATION OF PUBLIC UTILITY STRUCTURES.
8.26 	After making the apportionment provided in Minnesota Rules, part 8100.0600, the 
8.27 	commissioner must equalize the values of the operating structures to the level accepted by 
8.28 	the State Board of Equalization if the appropriate sales ratio for each county, as conducted 
8.29 	by the Department of Revenue pursuant to section 270.12, subdivision 2, clause (6), is 
8.30 	outside the range accepted by the State Board of Equalization. The commissioner must 
8.31 	not equalize the value of the operating structures if the sales ratio determined pursuant to 
8.32 	this subdivision is within the range accepted by the State Board of Equalization.

8.33 	EFFECTIVE DATE. This section is effective beginning with assessment year 2016.

9.1 	Sec. 4. Minnesota Statutes 2014, section 477A.0124, is amended by adding a 
9.2 	subdivision to read:
9.3 		Subd. 7.County aid calculations. Data used in calculating aids to counties under 
9.4 	this section shall be the most recently available data as of January 1 in the year in which 
9.5 	the aid is calculated.

9.6 	EFFECTIVE DATE. This section is effective beginning with aid payable in 2017.

9.7 	Sec. 5.  REPEALER.
 9.8 	Minnesota Rules, part 8100.0700, is repealed.

9.9 	EFFECTIVE DATE. This section is effective beginning with assessment year 2016.

9.10 	ARTICLE 3
9.11 	MISCELLANEOUS

9.12 	Section 1. Minnesota Statutes 2014, section 289A.18, subdivision 1, is amended to read:
9.13 		Subdivision 1.Individual income, fiduciary income, corporate franchise, and 
9.14 	entertainment taxes; partnership and S corporation returns; information returns; 
9.15 	mining company returns. The returns required to be made under sections 289A.08 and 
9.16 	289A.12 must be filed at the following times:
9.17 	(1) returns made on the basis of the calendar year must be filed on April 15 following 
9.18 	the close of the calendar year, except that returns of corporations and partnerships must be 
9.19 	filed on the due date for filing the federal income tax return;
9.20 	(2) returns made on the basis of the fiscal year must be filed on the 15th day of the 
9.21 	fourth month following the close of the fiscal year, except that returns of corporations and 
9.22 	partnerships must be filed on the due date for filing the federal income tax return;
9.23 	(3) returns for a fractional part of a year must be filed on the due date for filing the 
9.24 	federal income tax return;
9.25 	(4) in the case of a final return of a decedent for a fractional part of a year, the return 
9.26 	must be filed on the 15th day of the fourth month following the close of the 12-month 
9.27 	period that began with the first day of that fractional part of a year;
9.28 	(5) in the case of the return of a cooperative association, returns must be filed on or 
9.29 	before the 15th day of the ninth month following the close of the taxable year;
9.30 	(6) if a corporation has been divested from a unitary group and files a return for 
9.31 	a fractional part of a year in which it was a member of a unitary business that files a 
9.32 	combined report under section 290.17, subdivision 4, the divested corporation's return 
10.1 	must be filed on the 15th day of the third month following the close of the common 
10.2 	accounting period that includes the fractional year;
10.3 	(7) returns of entertainment entities must be filed on April 15 following the close of 
10.4 	the calendar year;
10.5 	(8) returns required to be filed under section 289A.08, subdivision 4, must be filed 
10.6 	on the 15th day of the fifth month following the close of the taxable year;
10.7 	(9) returns of mining companies must be filed on May 1 following the close of the 
10.8 	calendar year; and
10.9 	(10) returns required to be filed with the commissioner under section 289A.12, 
10.10 	subdivision 2, 4 to 10, or 16 must be filed within 30 days after being demanded by the 
10.11 	commissioner.

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

10.13 	Sec. 2. Minnesota Statutes 2014, section 289A.37, subdivision 2, is amended to read:
10.14 		Subd. 2.Erroneous refunds. An erroneous refund is considered an underpayment 
10.15 	of tax on the date made. An assessment of a deficiency arising out of an erroneous refund 
10.16 	may be made at any time within two years from the making of the refund. If part of the 
10.17 	refund was induced by fraud or misrepresentation of a material fact, the assessment may 
10.18 	be made at any time. (a) Except as provided in paragraph (b), an erroneous refund occurs 
10.19 	when the commissioner issues a payment to a person that exceeds the amount the person 
10.20 	is entitled to receive under law. An erroneous refund is considered an underpayment 
10.21 	of tax on the date issued.
10.22 	(b) To the extent that the amount paid does not exceed the amount claimed by the 
10.23 	taxpayer, an erroneous refund does not include the following:
10.24 	(1) any amount of a refund or credit paid pursuant to a claim for refund filed by 
10.25 	a taxpayer, including but not limited to refunds of claims made under section 290.06, 
10.26 	subdivision 23; 290.067; 290.0671; 290.0672; 290.0674; 290.0675; 290.0677; 290.068; 
10.27 	290.0681; or 290.0692; or chapter 290A; or
10.28 	(2) any amount paid pursuant to a claim for refund of an overpayment of tax filed 
10.29 	by a taxpayer.
10.30 	(c) The commissioner may make an assessment to recover an erroneous refund at 
10.31 	any time within two years from the issuance of the erroneous refund. If all or part of 
10.32 	the erroneous refund was induced by fraud or misrepresentation of a material fact, the 
10.33 	assessment may be made at any time.
10.34 	(d) Assessments of amounts that are not erroneous refunds under paragraph (b) 
10.35 	must be conducted under section 289A.38.

11.1 	EFFECTIVE DATE. This section is effective the day following final enactment and 
11.2 	applies retroactively to all refunds issued on, before, or after that date, but does not apply to 
11.3 	the refunds at issue in Connexus Energy et al. v. Commissioner of Revenue, 868 N.W.2d 
11.4 	234 (Minn. 2015). Notwithstanding any law to the contrary, the changes in this section do 
11.5 	not invalidate any assessments made by the commissioner prior to this effective date.