Legislative Session number- 83

Bill Name: SF1007

Making technical and administrative changes and corrections to +certain tax
provisions ARTICLE 1 � INCOME AND CORPORATE FRANCHISE TAXESEliminating certain
subtractions from federal taxable income +including the amount paid for certain
health insurance costs, certain itemized +deductions and certain tax benefits
under the urban homesteading program for income +tax purposes; modifying the
computation of income tax liability for +nonresidents relating to nondeductible
items; adjusting the working family credit +for inflation and eliminating
certain eligibility requirements for and +modifying the computation of the
marriage penalty credit; modifying the +definition of nontaxable retirement and
disability benefits and eliminating the +definition of social security benefits
above the second federal threshold under the subtraction for the elderly and
disabled; repealing certain +provisions reducing the working family credit by
the abolished alternative minimum tax +(AMT) and providing for inflation
adjustment of the marriage penalty credit and+ certain rules relating to capital
deductions, the tentative carryback +adjustment and nonresidents withholding
ARTICLE 2 � PROPERTY TAXES Eliminating the requirement for commissioner of
revenue or local +government unit notice to taxpayers of certain property
valuation or assessment +appeal requirements; providing property tax exemptions
for property owned by+ the comprehensive health association (MCHA), by private
cemeteries and by+ the western Lake Superior sanitary board, for certain
unfinished sale or +rental projects, for pedestrian skyway and people mover
systems and publicly+ owned parking structures and for municipal recreation and
certain water and wastewater treatment facilities; modifying a certain
requirement +relating to the payment of taxes before the recording of conveyance
documents by condominium, townhouse, common interest ownership community or
other +planned unit development homeowners associations; clarifying certain
seasonal residential recreational property classification, valuation and
+taxation provisions; correcting the date for certification to the commissioner+
of revenue by the commissioner of human services of average nonfederal +costs
for the homestead and agricultural credit aid offset for out of home +placement
costs; modifying a certain provision providing for utility company +appeal of
property classification, valuation or exemption and expanding the +provision to
railroad companies; changing the state general levy to the state +general levy
base amount for commercial industrial and seasonal residential +recreation
property tax purposes; modifying a certain provision providing for +the
enforceability of liens for delinquent personal property taxes; +modifying the
definition of claimant and changing certain references to property to+ land
under the sustainable forest resources management incentive program; +modifying
certain requirements for the filing of instruments under the common +interest
ownership act; modifying the effective date for certain changes in +the HACA
offset for out of home placement costs; repealing new construction +low income
housing aid and certain rules relating to annual valuation of +operating
property ARTICLE 3 � SALES AND USE TAXESModifying certain conditions for
the refund of erroneously paid sales+ taxes to purchasers; increasing the
exemption from the penalty for the failure+ of retailers to comply with the
accelerated payment of June sales taxes requirement; modifying the definition of
food sold through vending +machines for sales tax clarification purposes;
modifying certain requirements for +the burden of proof of the nontaxability of
retail sales; repealing a certain +provision exempting out of state retailers
from the requirement to collect +locally imposed sales taxes and certain rules
relating to exemptions, price +discounts, reporting requirements, the assessment
and collection time limit and +unpaid liabilities ARTICLE 4 � GROSS REVENUE
TAXESClarifying the exemption from the definition of patient services for
+hospital and health care providers gross earnings tax purposes for certain
+community mental health facilities and support programs; specifying certain
+reference deletion instructions to the revisor of statutes; repealing certain
+general gross earnings tax provisions ARTICLE 5 � SPECIAL TAXESClarifying a
certain provision providing for enforcement of the +hazardous waste generator
tax; clarifying the definition of wholesale price for +cigarettes and tobacco
taxes imposition purposes and the definition of gross +premiums for insurance
gross premium tax purposes and providing a gross premium +tax offset for joint
underwriting association assessments; repealing certain +rules providing for the
identification of service station pumps and +containers for fuel tax purposes
and the ethanol development fund ARTICLE 6 � COLLECTIONS Providing for the
attachment of tax liens to proceeds from the sale, +lease, licensing, exchange
or other disposition of property; clarifying +certain provisions regulating tax
liability and the authority of the +commissioner of revenue to cancel sales tax
permits subject to cancellation after +revocation (ra)