Legislative Session number- 82

Bill Name: SF1759

Relating to taxation; modifying the automatic rebate mechanism; extending the
biennial deadline for legislative action on the rebate plan presented to the
governor by the commissioner of finance, requiring and providing for the
commissioner of revenue to pay the rebate upon failure of legislature to act by
the deadline; providing for a sales tax rebate payable in 2001 based on sales
taxes paid by individuals in 1999 using information contained in the Minnesota
tax incidence report; specifying taxpayer eligibility and prescribing the
schedules for taxpayers filing jointly or separately, providing eligibility for
certain additional state residents and nonresidents and defining income;
requiring certain commissioner of revenue rebate adjustments, prohibiting
adjustments after rebate processing; setting the maximum total rebate amount;
rebate checks not cashed within a certain number of days to be voided, amount to
be used for education funding; providing for receipt of rebates by estates of
deceased individuals after closing of the probate estates; including the rebate
under the definition of Minnesota tax law for data disclosure purposes and in
the definition of overpayment for delinquent tax liability purposes and
subjecting the rebate to revenue recapture; taxpayer right to the rebate to
expire after a certain date; granting the commissioner certain enforcement
authority relating to forged or improperly endorsed checks and to overstated or
erroneously issued rebates; authorizing the commissioner to take whatever action
necessary to pay the rebates; authorizing payment by electronic funds transfer
to certain individuals; appropriating to the commissioner of children, families
and learning the unused rebates for proportional distribution to school
districts and to the commissioner of revenue money for rebates administration
purposes and to the state treasurer for the cost of clearing sales tax rebate
checks through commercial banks (ra)