hf1 FIRST ENGROSSMENT Omnibus tax bill providing income, sales and use, property, motor vehicle, and other tax modifications; and appropriating money. ARTICLE 1 REBATE Section 1: Statement of purpose provided. Sec. 2: Sales tax rebate provided and detailed. Sec. 3: Money appropriated. ARTICLE 2 EDUCATION FINANCE Section 1: Cost limitation formula allowance modified. Sec. 2: Technical. Sec. 3: Debt service equalization revenue defined. Sec. 4: Equalized debt service levy defined. Sec. 5: Debt service appropriation provided. Sec. 6: Levy details and date modified. Sec. 7: Nonpublic pupil transportation aid calculation formula modified. Sec. 8: Referendum market value definition modified. Sec. 9: General education revenue defined. Sec. 10: Basic revenue formula allowance modified. Sec. 11: General education aid redefined. Sec. 12: Referendum allowance computation method provided. Sec. 13: Referendum allowance limitation regulations established. Sec. 14: Referendum equalization revenue definition modified. Sec. 15: Referendum equalization levy redefined. Sec. 16: Referendum equalization aid definition clarified. Sec. 17: Referendum tax base replacement aid regulations established. Sec. 18: Unequalized referendum levy definition modified. Sec. 19: Referendum conversion allowance conditions established. Sec. 20: Maximum effort debt service levy defined. Sec. 21: Capital loans eligibility percentage increased. Sec. 22: Capital loan review and comment request conditions clarified. Sec. 23: Loan amount limit percentages increased. Sec. 24: Capital loan contract details clarified. Sec. 25: Bond sale limitation dates established. Sec. 26: School district market value net debt percentage increased. Sec. 27: Supplemental revenue conversion allowance established. Sec. 28: Transition revenue conversion allowance defined. Sec. 29: Money appropriated. Sec. 30: Repealer.ARTICLE 3 PROPERTY TAXESSection 1: Local government aid reform account established and money appropriated. Sec. 2: Greater Minnesota and metropolitan area transit funds established. Sec. 3: County levy authority limitations established. Sec. 4: Administrative fund changed to "general" fund and maximum dollar amounts provided. Sec. 5: Petition format and content specifications modified. Sec. 6: Detached and annexed property taxation regulations established. Sec. 7: Swimming pool levy by school district authorized. Sec. 8: Emergency medical services special taxing districts established, related terms defined, board created, and property tax levy authority provided. Sec. 9: Operating assistance limitations for Duluth transit authority provided. Sec. 10: Property tax replacement aid provided. Sec. 11: Property tax rate reduction provided. Sec. 12: Emissions reduction rate rider eligible projects provided. Sec. 13: Biomass energy facility property tax exemption provided. Sec. 14: Tax court jurisdiction modified. Sec. 15: Small claims tax court jurisdiction related to property taxation cases provided. Sec. 16: Wind energy conversion system size regulations provided. Sec. 17: Property tax exemption for residential buildings on temporary sites provided. Sec. 18: Poultry litter biomass generation facility property tax exemption provided. Sec. 19: Waste tire cogeneration facility property tax exemption provided. Sec. 20: Agricultural historical society property tax exemption provided. Sec. 21: Biomass electrical generation facility personal property regulations established. Sec. 22: Wind generation facility personal property tax payment alternatives presented. Sec. 23: Limited market property value determination procedure established. Sec. 24: Vacant, platted land deadline dates established. Sec. 25: Vacant, platted, metropolitan county land deadline dates and assessment procedures established. Sec. 26: Vacant, platted, nonmetropolitan county land deadline dates and assessment procedures established. Sec. 27: Elderly assisted living facility property tax regulations provided. Sec. 28: "Farm" changed to "family farm." Sec. 29: Homestead reduction limitations modified. Sec. 30: Homestead application procedure modified. Sec. 31: Special tax provisions for agricultural homesteads clarified. Sec. 32: Class 1a, 1b, and 1c property net class rate calculation procedures modified. Sec. 33: Class 2a and 2c property net class rate calculation procedure modified, maple syrup included under definition of "agricultural products." Sec. 34: Class 3 property net class rate calculation procedures modified. Sec. 35: Class 4 property net class rate calculation procedures modified. Sec. 36: Class 5 property class rate modified. Sec. 37: Market value homestead credit reimbursement and payment regulations established. Sec. 38: School district payments modified to include homestead and agricultural credits. Sec. 39: Net property tax computation procedures modified. Sec. 40: Homestead and agricultural aid for cities, towns, and special taxing districts provided. Sec. 41: Manufactured home homestead and agricultural credit aid conforming changes provided. Sec. 42: Conforming changes. Sec. 43: School district aid no longer appropriated from the general fund. Sec. 44: State tax on transmission and distribution lines authorized. Sec. 45: State levy for bonded debt established. Sec. 46: State general levy against commercial-industrial property detailed. Sec. 47: Proposed property tax notification regulations provided. Sec. 48: Public hearing required for proposed property taxes, "local tax rate" defined. Sec. 49: City, county, and metropolitan special taxing districts public hearing exemptions provided. Sec. 50: Special taxing district definition modified. Sec. 51: Levy certification procedures expanded. Sec. 52: Auditor to enter state tax and local tax on the tax lists. Sec. 53: Referendum levies allowed to be converted to a net tax capacity basis. Sec. 54: Tax levy report format simplified. Sec. 55: Tax statement contents simplified. Sec. 56: Statutory references modified. Sec. 57: Levy apportionment general education tax rate exclusion allowed. Sec. 58: Effective date provided. Sec. 59: Regulations concerning county sale of property expanded. Sec. 60: Targeted neighborhood land conveyance regulations modified. Sec. 61: Deed of conveyance form approval procedures simplified. Sec. 62: Reverter for failure to use and subsequent conveyance of land to state procedures provided Sec. 63: Notice and declaration of reversion time period established. Sec. 64: Alternative computation methods of repurchase amount provided. Sec. 65: Money deposited in metropolitan area transit fund. Sec. 66: Tax forfeited land sale and valuation regulations provided. Sec. 67: Designated housing corporation language updated. Sec. 68: Language clarified. Sec. 69: Census data language updated. Sec. 70: Financial assistance for municipalities under certain conditions detailed. Sec. 71: Local levy option provided. Sec. 72: Metropolitan area transit tax simplified. Sec. 73: Levy apportionment procedures clarified. Sec. 74: "Tax effort rate" defined. Sec. 75: "City aid base" definition modified. Sec. 76: Certain town distributions eliminated. Sec. 77: City aid distribution regulations established. Sec. 78: Annual aid appropriation modified. Sec. 79: Rental housing tax base replacement aid detailed. Sec. 80: Wetland replacement land appropriations and valuation procedures provided. Sec. 81: Statutory reference added. Sec. 82: Repealer. Sec. 83: Dakota county conveyance of tax-forfeited land provided. Sec. 84: Minnehaha creek watershed district levy authorized. Sec. 85: St. Louis county private sale of tax-forfeited land authorized. Sec. 86: Red River watershed management board payment in lieu of taxes authorized. Sec. 87: Independent school district No. 319, Nashwauk-Keewatin, levy authorized. Sec. 88: Chisago City municipal reimbursement authorized. Sec. 89: Penalty and interest forgiveness in St. Louis county provided. Sec. 90: Rulemaking authority renewal provided. Sec. 91: Proposed notices, public hearings, and 2002 taxes payable miscellaneous sections detailed. Sec. 92: Report on assessment practices and market values initiated. Sec. 93: State aid certifications provided. Sec. 94: Class 4d taxes payable in 2002 detailed. Sec. 95: Money appropriated to metropolitan council for transition revenue. Sec. 96: Repealer.ARTICLE 4 PROPERTY TAX REFUNDSection 1: "Homestead" defined. Sec. 2: "Property taxes payable" defined. Sec. 3: Property tax refund increased for homeowners. Sec. 4: Property tax refund increased for renters. Sec. 5: Additional refund provided. Sec. 6: Inflation adjustment provided.ARTICLE 5 STATE TAKEOVER OF COUNTY SERVICESSection 1: Fines and forfeited bail effective dates established and statutory reference removed. Sec. 2: Court employee unit classification assignment deadlines provided. Sec. 3: Contract and representation responsibilities effective dates modified. Sec. 4: Judicial court employee contract deadlines modified. Sec. 5: Court cost offset aid detailed. Sec. 6: Coverage of court expenditures provided and relevant expenses clarified. Sec. 7: Temporary aid for court administration costs provided. Sec. 8: Out-of-home placement cost aid provided and related procedures detailed. Sec. 9: Disbursement of fines and forfeited bail money regulations simplified. Sec. 10: Sundry fee transmittal effective dates modified. Sec. 11: Reimbursement of county for certain out-of-home placement provided. Sec. 12: Conforming changes. Sec. 13: Court administrator and employees of court administrator state employee designation effective dates provided. Sec. 14: Post-retirement benefit costs payable by counties. Sec. 15: Scheduled dates of state transfer of judicial districts provided, "mandated court services" defined. Sec. 16: Suitable court facilities provided by county boards. Sec. 17: Technical changes. Sec. 18: Revenues credited to general fund. Sec. 19: Revenues credited to general fund. Sec. 20: Statutory references removed. Sec. 21: Personal property title transfer authorized, Supreme Court authorized to adopt rules, budget regulations provided. Sec. 22: Money appropriated.ARTICLE 6 MINERALS TAXESSection 1-2: Statutory references updated. Sec. 3: Levy reduction no longer prohibited. Sec. 4: "Tax relief area" defined. Sec. 5-7: Statutory references added. Sec. 8: Conforming changes. Sec. 9-14: Statutory references added. Sec. 15: Spending priority given to programs that target relief to areas of taconite tax relief area. Sec. 16-19: Statutory references added. Sec. 20: Taconite production tax distribution clarified. Sec. 21: Taconite economic development fund operation modified. Sec. 22: Iron ore tax reduced. Sec. 23: Technical references added. Sec. 24: Tax relief area net tax capacity modified. Sec. 25: Property tax relief provided. Sec. 26: Statutory reference added. Sec. 27: Money paid to taconite economic development fund doubled. Sec. 28: Conforming changes. Sec. 29-32: Technical. Sec. 33: Producer grants provided for haulage trucks and equipment and mining shovels. Sec. 34: Technical. Sec. 35: "Aggregate material" and "county" definitions modified. Sec. 36: Language clarified and effective date provided. Sec. 37: Technical. Sec. 38: Special municipal aid for taxes payable in 2002 provided and detailed. Sec. 39: Money appropriated.ARTICLE 7 TAX ADMINISTRATIONSection 1: Debt collection procedures and powers for student loans modified. Sec. 2: Proof of sales tax payment for all-terrain vehicles required. Sec. 3: Department of health replaces department of revenue as relates to public water fees. Sec. 4: Language updated. Sec. 5: Agreement between commissioner and governing body of Indian reservation concerning fees paid by the tribe allowed. Sec. 6: Language clarified. Sec. 7: Statutory references added. Sec. 8: "Debt" definition modified. Sec. 9: Data collected by the department from claimant agencies classified as private. Sec. 10: Criminal violations of laws administered by the commissioner classified as private data. Sec. 11: Language clarified. Sec. 12: Investigative data classified as private. Sec. 13: Property used for pollution control exemption provided. Sec. 14: Two-year probationary period for county assessor provided. Sec. 15: County assessor duties clarified. Sec. 16: Commissioner of revenue approval no longer required. Sec. 17: Training and education of property tax personnel required. Sec. 18: Market value notification language updated. Sec. 19: Value determination procedure modified. Sec. 20: Assessment language clarified. Sec. 21: Town board duties modified. Sec. 22: County board of appeal and equalization established. Sec. 23: Abandoned property sale procedures provided. Sec. 24: Mortgage registry tax overpayment refund procedures modified. Sec. 25: Tax exemptions provided for mortgage loans, and agricultural mortgages. Sec. 26: Tax overpayment procedures clarified. Sec. 27: Mortgagee payment penalties clarified. Sec. 28: Definition of "consideration" clarified. Sec. 29: Definition of "reorganization" modified. Sec. 30: Consideration exceeding 500 dollars tax percentage adjusted. Sec. 31: Deed tax overpayment refund procedures established. Sec. 32: Statutory reference added. Sec. 33: Refund of sales tax to purchasers language clarified. Sec. 34: Rate schedules for individuals reduced by Minnesota portion of US government interest. Sec. 35: Refund claims submitted electronically verified to have official receipts. Sec. 36: Expense credit limitations adjusted. Sec. 37: Inflation adjustment modified. Sec. 38: Tax credit income levels increased. Sec. 39: Inflation adjustment procedure provided. Sec. 40: "Earned income" definition modified. Sec. 41: Credit table eliminated. Sec. 42: Alternative minimum taxable income regulations modified. Sec. 43: Notification expiration relating to employer withholding of delinquent taxes extended. Sec. 44: "Gross rent" definition modified. Sec. 45: Claim applied against outstanding liability procedures modified. Sec. 46: Language clarified and provisions given for licensed motor vehicle fuel tanks. Sec. 47: Assessments provided and detailed. Sec. 48: General rules modified relating to overpayment of state taxes. Sec. 49: Refund time limit modified and statutory references added. Sec. 50: Procedures for new permits after revocation provided. Sec. 51: "Health care professional" replaces "physician." Sec. 52: Government sales exemption clarified. Sec. 53: Taxes relating to aircraft no longer paid to commissioner. Sec. 54: Commissioner of transportation agreement detailed. Sec. 55: Motor vehicle and school exemptions outlined. Sec. 56: Erroneous credit language removed. Sec. 57: Erroneous credit language removed. Sec. 58: Refund time limit regulations established. Sec. 59: Claimants who make bad debt deductions subjected to notice requirements. Sec. 60: Use tax established, defined, and detailed. Sec. 61: Mortgage registry tax defined. Sec. 62: Conforming changes. Sec. 63: Notice to commissioner provided. Sec. 64: Income tax reciprocity with Wisconsin report required. Sec. 65: Money appropriated. Sec. 66: Repealer.ARTICLE 8 SUSTAINABLE FOREST INCENTIVE ACTSection 1: Statutory references modified and language updated. Sec. 2-4: "Tree Growth Tax Law" replaced with "Sustainable Forest Incentive Act." Sec. 5: "Sustainable Forest Incentive Act" purpose provided. Sec. 6: Related terms defined. Sec. 7: Eligibility requirements provided. Sec. 8: Application procedure and format established. Sec. 9: Annual certification under sustainable forest incentive program required. Sec. 10: Timberland average estimated market value calculation procedures provided. Sec. 11: Incentive payment calculation procedures provided. Sec. 12: Annual incentive payment money appropriated. Sec. 13: Property tax delinquency removal regulations provided. Sec. 14: Withdrawal procedures established. Sec. 15: Removal penalties provided. Sec. 16: Repealer.ARTICLE 9 INCOME AND CORPORATE FRANCHISE TAXSection 1: Terms relating to insurance companies defined. Sec. 2: Definition of "resident" modified. Sec. 3: New subtractions from federal taxable income provided, including armed forces compensation, national guard compensation, and federal foreign tax credits. Sec. 4: Charitable contribution deductions no longer added to federal taxable income. Sec. 5: Modifications decreasing federal taxable income for corporations provided. Sec. 6: Effective date provided. Sec. 7: Conforming changes. Sec. 8: Effective date provided. Sec. 9: All insurance companies given taxation exemption. Sec. 10: Canadian provinces no longer included with the credit for taxes paid to another state Sec. 11: Credit computation and eligibility criteria clarified. Sec. 12: Refund assignment related terms defined. Sec. 13: Technical. Sec. 14: Franchise tax credit disallowed. Sec. 15-16: Statutory reference removed. Sec. 17: Tax exemption determination criteria modified. Sec. 18: Mutual savings banks tax computation procedures modified. Sec. 19: "Net operating loss" and "net operating loss deduction" definitions modified. Sec. 20: Statutory reference removed. Sec. 21: Statutory reference removed. Sec. 22: General application apportionment formula modified. Sec. 23: Effective date provided. Sec. 24: "S corporation" definition modified. Sec. 25: Guaranty association assessment offset calculation procedure modified. Sec. 26-27: Statutory references updated. Sec. 28: Corporate franchise tax credit qualification for certain businesses removed. Sec. 29: Taxpayer assistance money appropriated. Sec. 30: Repealer.ARTICLE 10 FEDERAL UPDATESection 1: Date modified. Sec. 2: Foreign sales corporation provisions provided. Sec. 3: "Net income" definition modified to include federal tax provisions. Sec. 4: Federal tax provision reference added. Sec. 5: Foreign sales corporation tax provisions added to include federal guidelines. Sec. 6-10: Date provided.ARTICLE 11 CIVIL AND CRIMINAL PENALTIESSection 1: Effective date provided, statutory reference added. Sec. 2: Penalties for failure to pay tax modified. Sec. 3: Penalties for failure to make and file a tax return modified. Sec. 4: Penalties for extended delinquency established. Sec. 5: Penalty for frivolous return modified. Sec. 6: Penalties for false or fraudulent returns modified. Sec. 7: Money appropriated. Sec. 8: Repealer.ARTICLE 12 SALES AND USE TAXESSection 1: Date established. Sec. 2: Amounts collected subject to refund, written evidence no longer required. Sec. 3: Sales tax refund to vendors procedures and limitations provided. Sec. 4: Special fur clothing tax related terms defined and tax detailed. Sec. 5: "Storage" definition modified and revisor instruction provided. Sec. 6: Electric generation facility that processes waste tires as fuel included as a "resource recovery facility." Sec. 7: Definition of "person" modified. Sec. 8: "Sale" and "purchase" definitions modified. Sec. 9: "Retail sale" definition clarified. Sec. 10: "Use" definition clarified. Sec. 11: "Sales price" definition modified. Sec. 12: "Seller" added to definition of "retailer." Sec. 13: "Tangible personal property" definition modified. Sec. 14: "Farm machinery" definition modified. Sec. 15: "Leasing" definition clarified. Sec. 16: "Computer software" definition clarified. Sec. 17: "Common carrier" replaced by "For-hire carrier." Sec. 18: "Internal Revenue Code" definition updated. Sec. 19: "United States Code" definition updated. Sec. 20: "Telecommunications services" defined. Sec. 21: "Cable television service" defined. Sec. 22: "Private communication service" defined. Sec. 23: "Direct satellite service" defined. Sec. 24: "Purchase price" defined. Sec. 25: "State" defined. Sec. 26: "Delivery charges" defined. Sec. 27: "Prepared food" defined. Sec. 28: "Soft drinks" defined. Sec. 29: "Candy" defined. Sec. 30: "Food sold through vending machines" defined. Sec. 31: Retailer payment and reporting of imposed taxes procedure modified. Sec. 32: Language clarified. Sec. 33: "Common carrier" replaced by "for-hire carrier." Sec. 34: Out of state vendor regulations provided. Sec. 35: Sourcing rules provided. Sec. 36: Food ingredients tax provided. Sec. 37: Clothing tax exemption provided. Sec. 38: Occasional sale tax exemption provided. Sec. 39: Constitutional prohibitions modified. Sec. 40: Statutory reference added. Sec. 41: Trade exemption provided. Sec. 42: Sewing materials tax exemption provided. Sec. 43: Ambulance supplies, parts, and equipment exemption provided. Sec. 44: Energy efficient products exemption provided. Sec. 45: Industrial production material definition modified. Sec. 46: Taxable service materials definition modified. Sec. 47: Capital equipment definition clarified. Sec. 48: Advertising materials definition modified and exemption provided. Sec. 49: Outstate transport or delivery language clarified. Sec. 50: Common carrier replaced by "for-hire" carrier. Sec. 51: Custom computer software definition updated. Sec. 52: Petroleum products exemption modified. Sec. 53: Sale of property used in a trade or business exemption modified. Sec. 54: Telecommunications equipment exemption provided. Sec. 55: Agricultural production materials defined. Sec. 56: Language updated. Sec. 57: Statutory references added. Sec. 58: Sales of goods and services to the government exemption modified. Sec. 59: Sales to nonprofit groups exemption modified. Sec. 60: Limited liability company exemption provided. Sec. 61: Counties specified. Sec. 62: Nonprofit group fundraising sales exemption detailed. Sec. 63: Language clarified and sales of tangible personal property exemption provided. Sec. 64: Language clarified. Sec. 65: Limited liability company exemption qualifications clarified. Sec. 66: Construction materials and equipment and agricultural processing materials exemptions provided. Sec. 67: Poultry litter generation facility exemption provided. Sec. 68: Yellow Medicine county facility disaster relief construction materials exemption provided. Sec. 69: Waste tire cogeneration electric generating facility exemption provided. Sec. 70: Qualified low-income housing project construction material exemption provided. Sec. 71: Retailer duty clarified. Sec. 72: Long Lake Conservation Center building materials exemption provided. Sec. 73: Collection at time of sale of tax regulations modified. Sec. 74: Tax credit offset against use tax for taxes in other states detailed. Sec. 75: Notice of revocation as relating to tobacco sales procedure provided. Sec. 76: Local sales taxes no longer allowed to be paid directly to the commissioner. Sec. 77: Registration regulations as relates to local taxes provided. Sec. 78: Common carrier replaced by "for-hire" carrier. Sec. 79: Order of assessment provided in auctions of security. Sec. 80: Statutory reference added. Sec. 81: Effective date provided. Sec. 82: Political subdivisions no longer allowed to elect to be exempt from taxes. Sec. 83: Cost of maintaining databases addressed. Sec. 84: Uniform sales and use tax administration act established. Sec. 85: Transit provider motor vehicle purchases exemption provided. Sec. 86: Revocation of sales and use tax permits relating to tobacco sales provided. Sec. 87: Percentage increased for lodging taxes. Sec. 88: Effective dates provided. Sec. 89: Effective date provided. Sec. 90: Replacement of revenues raised by current taxes on alcohol plan established. Sec. 91: Replacement of revenues raised by taxes on short-term vehicle rental plan established. Sec. 92: Directions to commissioner of revenue provided. Sec. 93: Revisor instructions provided. Sec. 94: Money appropriated. Sec. 95: Repealer.ARTICLE 13 SPECIAL TAXESSection 1: State police apportionment amount regulated. Sec. 2: "Initial registration" and "renewal periods" defined. Sec. 3: Language clarified, effective date provided. Sec. 4: Petroleum inspection fee imposed and detailed. Sec. 5: Ambulance service exemption provided. Sec. 6: Ambulance service exemption provided. Sec. 7: Shrinkage allowance percentage decreased. Sec. 8: Mixed waste disposal rate established. Sec. 9: Construction debris in a disaster area exemption provided. Sec. 10: Taxpayer requirement to pay clarified. Sec. 11: Amount of required installment decreased. Sec. 12: April estimated payment moved to March. Sec. 13: Tax refund simplified. Sec. 14: Money appropriated. Sec. 15: Repealer.ARTICLE 14 MINNESOTACARE TAXESSection 1: Statutory references removed. Sec. 2: "Gross revenues" definition modified. Sec. 3: Health care provider definition modified to include adult day care centers. Sec. 4: "Legend drug" defined. Sec. 5: Language clarified. Sec. 6: Tax reduction date modified. Sec. 7: Chapter application section references modified. Sec. 8: HMO network dates extended. Sec. 9: Repealer.ARTICLE 15 LOCAL DEVELOPMENTSection 1: Statutory reference added. Sec. 2: Western border city tax reduction money allocated. Sec. 3: "Bonds" definition modified. Sec. 4: "Redevelopment district" definition modified. Sec. 5: "Renewal and renovation district" definition modified. Sec. 6: "Economic development district" definition modified. Sec. 7: Tax increment financing plan contents modified, cost estimates excluded, budget included, and budget detailed. Sec. 8: Tax increment financing plan with state detailed. Sec. 9: Language updated. Sec. 10: Pre-1979 tax increment district duration limit regulations modified. Sec. 11: Hazardous substance subdistrict duration limit regulations modified. Sec. 12: Early decertification approval procedure established. Sec. 13: Administrative expenses limitation regulations modified. Sec. 14: Certain tax increment government usage prohibitions lifted. Sec. 15: Tax increment facility usage prohibitions provided. Sec. 16: Pooling regulations for deficits clarified. Sec. 17: Tax exempt property improvement assessment initiated. Sec. 18: State tax and increment computation procedures established. Sec. 19: Deductions for enforcement costs provided. Sec. 20: Statutory reference added. Sec. 21: Interfund loans from general fund authorized when necessary. Sec. 22: Special deficit authority scope provided and related terms defined. Sec. 23: Developer obligations continued. Sec. 24: TIF grants and appropriations detailed. Sec. 25: "Governing body" definition modified. Sec. 26: Language clarified. Sec. 27: Levy to offset tax changes authorized. Sec. 28: Elector approval required in certain property tax abatement authority bond cases. Sec. 29-31: Effective date provided. Sec. 32: Hollman decree housing established. Sec. 33: Luverne designation of city development zones authorized. Sec. 34: Aurora tax increment district extension provided. Sec. 35: Gaylord TIF district extension provided. Sec. 36: North Saint Paul TIF grant provided. Sec. 37: Park Rapids TIF district time activity extension provided. Sec. 38: Local approval authority extension provided. Sec. 39: Washburn Crosby project grant procedures established. Sec. 40: St. Louis Park grant computation procedures established. Sec. 41: Repealer.ARTICLE 16 LEVY LIMITSSection 1: Statutory reference added. Sec. 2: Definition clause provided. Sec. 3: "Implicit price deflator" defined. Sec. 4: "Local governmental unit" defined. Sec. 5: "Population" and "number of households" defined. Sec. 6: "Special levies" definition modified. Sec. 7: Levy limits and related items detailed. Sec. 8: Levy limit adjustments for consolidation and annexation established. Sec. 9: Elections for additional levies authorized. Sec. 10: State regulation of levy calculation and notification established.ARTICLE 17 ELECTRONIC FILING AND PAYMENTSection 1: Estimated tax declaration procedures simplified, and electronic means allowed. Sec. 2-6: Electronic means allowed as viable delivery method. Sec. 7: "Electronic means" defined. Sec. 8: Sales and use tax return reporting periods modified. Sec. 9: Fiduciary income taxes for trusts required to be paid by electronic means. Sec. 10: Certain taxes required to be paid by electronic means. Sec. 11: Sales and use tax remittance required by electronic means. Sec. 12: Certain electronic payment of taxes required. Sec. 13: Penalties for failure to pay by electronic means provided. Sec. 14: Certain electronic payments of taxes required. Sec. 15: Electronic payment required. Sec. 16: Electronic payment of pull-tab and tipboard taxes required. Sec. 17-19: Electronic payment required. Sec. 20: Penalty for failure to pay electronically established. Sec. 21: Electronic fee payment required. ARTICLE 18 SEIZURES OF CONTRABANDSection 1: Statutory reference modified. Sec. 2: Disposition of seized property regulations detailed and clarified, procedures provided. Sec. 3: Seizure and court review regulations detailed and clarified and procedures provided. Sec. 4: Statutory reference removed. Sec. 5: Inventory, judicial information, and disposition of seized property language updated and procedures detailed. Appeal process provided. Sec. 6: Vehicles used to transport unlicensed tobacco products classified as contraband. Sec. 7: Statutory reference removed. Sec. 8: Language updated in accordance with section 5. Sec. 9: Statutory reference removed. Sec. 10: Language updated in accordance with section 5. Sec. 11: Repealer.ARTICLE 19 BIOMEDICAL INNOVATION INITIATIVESection 1: Biomedical innovation and commercialization initiative established and detailed. Sec. 2: Money appropriated.ARTICLE 20 MISCELLANEOUSSection 1: State agency fees that would otherwise be charged for agency services waived. Sec. 2: Budget reserve account size specified. Sec. 3: Money allocation guidelines modified. Sec. 4: Statutory reference added. Sec. 5: Commissioner of revenue powers and duties modified. Sec. 6: Commissioner of revenue authorized to reissue an uncashed rebate check. Sec. 7: Money to fund rebate warrant reissuance appropriated. Sec. 8: Notice to holders of powers of attorney provided. Sec. 9: Publication of names of delinquent taxpayers authorized and format detailed. Sec. 10: Commissioner revocation of distributor or subjobber licenses prohibited. Sec. 11: Statutory reference removed. Sec. 12: "Commissioner" defined. Sec. 13: Statutory language clarified. Sec. 14: Statutory reference added. Sec. 15: Cigarette distributor fee payment regulations simplified. Sec. 16: Commissioner of revenue report on unclaimed property required. Sec. 17: Financial report filing time limit extension for disaster areas authorized. Sec. 18: Lottery definition modified. Sec. 19: BAT study appropriation carryover clause added. Sec. 20: Prohibition against appropriations from trunk highway fund clarified. Sec. 21: Certain funds and responsibilities transferred from department of revenue to department of commerce. Sec. 22: Budget reserve account increase authorized. Sec. 23: Money appropriated. Sec. 24: Repealer.AE