Authorizing and providing for a sales tax rebate based on income, specifying
certain eligibility requirements; providing for nonresidents; defining income;
providing for social security and public pension recipients; providing for
dependents; providing for credit recipients; providing for claims based on
federal liabilities; appropriating money to the commissioner of revenue for
administration purposes and to the commissioner of finance for paying the cost
of clearing sales tax rebate checks through commercial banks
(je)