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Minnesota Legislature

Office of the Revisor of Statutes

Legislative Session number- 89

Bill Name: SF1558

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
(rt)