HF 759

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to health; repealing MinnesotaCare provider 
  1.3             taxes; providing for increases in cigarette and 
  1.4             tobacco taxes; repealing the health care access fund; 
  1.5             transferring the MinnesotaCare program to the general 
  1.6             fund; repealing the Unfair Cigarette Sales Act; 
  1.7             amending Minnesota Statutes 2000, sections 62J.041, 
  1.8             subdivision 1; 62Q.095, subdivision 6; 214.16, 
  1.9             subdivisions 2 and 3; 270.06; 270B.01, subdivision 8; 
  1.10            270B.14, subdivision 1; 297F.04, subdivision 1; 
  1.11            297F.05, subdivisions 1 and 3; 297F.08, subdivision 7; 
  1.12            and 297F.13, subdivision 4; repealing Minnesota 
  1.13            Statutes 2000, sections 13.4967, subdivision 3; 
  1.14            16A.724; 16A.76; 144.1484, subdivision 2; 256L.02, 
  1.15            subdivision 3; 295.50; 295.51; 295.52; 295.53; 295.54; 
  1.16            295.55; 295.56; 295.57; 295.58; 295.582; 295.59; 
  1.17            325D.30; 325D.31; 325D.32; 325D.33; 325D.34; 325D.35; 
  1.18            325D.36; 325D.37; 325D.371; 325D.38; 325D.39; 325D.40; 
  1.19            325D.405; 325D.415; 325D.42; and 325D.421. 
  1.20  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.21     Section 1.  Minnesota Statutes 2000, section 62J.041, 
  1.22  subdivision 1, is amended to read: 
  1.23     Subdivision 1.  [DEFINITIONS.] (a) For purposes of this 
  1.24  section, the following definitions apply. 
  1.25     (b) "Health plan company" has the definition provided in 
  1.26  section 62Q.01. 
  1.27     (c) "Total expenditures" means incurred claims or 
  1.28  expenditures on health care services, administrative expenses, 
  1.29  charitable contributions, and all other payments made by health 
  1.30  plan companies out of premium revenues. 
  1.31     (d) "Net expenditures" means total expenditures minus 
  1.32  exempted taxes and assessments and payments or allocations made 
  2.1   to establish or maintain reserves.  
  2.2      (e) "Exempted taxes and assessments" means direct payments 
  2.3   for taxes to government agencies, contributions to the Minnesota 
  2.4   comprehensive health association, the medical assistance 
  2.5   provider's surcharge under section 256.9657, the MinnesotaCare 
  2.6   provider tax under Minnesota Statutes 2000, section 295.52, 
  2.7   assessments by the health coverage reinsurance association, 
  2.8   assessments by the Minnesota life and health insurance guaranty 
  2.9   association, assessments by the Minnesota risk adjustment 
  2.10  association, and any new assessments imposed by federal or state 
  2.11  law. 
  2.12     (f) "Consumer cost-sharing or subscriber liability" means 
  2.13  enrollee coinsurance, copayment, deductible payments, and 
  2.14  amounts in excess of benefit plan maximums. 
  2.15     Sec. 2.  Minnesota Statutes 2000, section 62Q.095, 
  2.16  subdivision 6, is amended to read: 
  2.17     Subd. 6.  [EXEMPTION.] A health plan company, to the extent 
  2.18  that it operates as a staff model health plan company as defined 
  2.19  in section 295.50, subdivision 12b, by employing allied 
  2.20  independent health care providers to deliver health care 
  2.21  services to enrollees, is exempt from this section.  For 
  2.22  purposes of this subdivision, "staff model health plan company" 
  2.23  means a health plan company as defined in section 62Q.01, 
  2.24  subdivision 4, that employs one or more types of health care 
  2.25  provider to deliver health care services to the health plan 
  2.26  company's enrollees. 
  2.27     Sec. 3.  Minnesota Statutes 2000, section 214.16, 
  2.28  subdivision 2, is amended to read: 
  2.29     Subd. 2.  [BOARD COOPERATION REQUIRED.] The board shall 
  2.30  assist the commissioner of health in data collection activities 
  2.31  required under Laws 1992, chapter 549, article 7, and shall 
  2.32  assist the commissioner of revenue in activities related to 
  2.33  collection of the health care provider tax required under Laws 
  2.34  1992, chapter 549, article 9.  Upon the request of the 
  2.35  commissioner or the commissioner of revenue, the board shall 
  2.36  make available names and addresses of current licensees and 
  3.1   provide other information or assistance as needed. 
  3.2      Sec. 4.  Minnesota Statutes 2000, section 214.16, 
  3.3   subdivision 3, is amended to read: 
  3.4      Subd. 3.  [GROUNDS FOR DISCIPLINARY ACTION.] The board 
  3.5   shall take disciplinary action, which may include license 
  3.6   revocation, against a regulated person for: 
  3.7      (1) intentional failure to provide the commissioner of 
  3.8   health with the data required under chapter 62J; and 
  3.9      (2) intentional failure to provide the commissioner of 
  3.10  revenue with data on gross revenue and other information 
  3.11  required for the commissioner to implement sections 295.50 to 
  3.12  295.58; 
  3.13     (3) intentional failure to pay the health care provider tax 
  3.14  required under section 295.52; and 
  3.15     (4) entering into a contract or arrangement that is 
  3.16  prohibited under sections 62J.70 to 62J.73. 
  3.17     Sec. 5.  Minnesota Statutes 2000, section 270.06, is 
  3.18  amended to read: 
  3.19     270.06 [POWERS AND DUTIES.] 
  3.20     The commissioner of revenue shall: 
  3.21     (1) have and exercise general supervision over the 
  3.22  administration of the assessment and taxation laws of the state, 
  3.23  over assessors, town, county, and city boards of review and 
  3.24  equalization, and all other assessing officers in the 
  3.25  performance of their duties, to the end that all assessments of 
  3.26  property be made relatively just and equal in compliance with 
  3.27  the laws of the state; 
  3.28     (2) confer with, advise, and give the necessary 
  3.29  instructions and directions to local assessors and local boards 
  3.30  of review throughout the state as to their duties under the laws 
  3.31  of the state; 
  3.32     (3) direct proceedings, actions, and prosecutions to be 
  3.33  instituted to enforce the laws relating to the liability and 
  3.34  punishment of public officers and officers and agents of 
  3.35  corporations for failure or negligence to comply with the 
  3.36  provisions of the laws of this state governing returns of 
  4.1   assessment and taxation of property, and cause complaints to be 
  4.2   made against local assessors, members of boards of equalization, 
  4.3   members of boards of review, or any other assessing or taxing 
  4.4   officer, to the proper authority, for their removal from office 
  4.5   for misconduct or negligence of duty; 
  4.6      (4) require county attorneys to assist in the commencement 
  4.7   of prosecutions in actions or proceedings for removal, 
  4.8   forfeiture and punishment for violation of the laws of this 
  4.9   state in respect to the assessment and taxation of property in 
  4.10  their respective districts or counties; 
  4.11     (5) require town, city, county, and other public officers 
  4.12  to report information as to the assessment of property, 
  4.13  collection of taxes received from licenses and other sources, 
  4.14  and such other information as may be needful in the work of the 
  4.15  department of revenue, in such form and upon such blanks as the 
  4.16  commissioner may prescribe; 
  4.17     (6) require individuals, copartnerships, companies, 
  4.18  associations, and corporations to furnish information concerning 
  4.19  their capital, funded or other debt, current assets and 
  4.20  liabilities, earnings, operating expenses, taxes, as well as all 
  4.21  other statements now required by law for taxation purposes; 
  4.22     (7) subpoena witnesses, at a time and place reasonable 
  4.23  under the circumstances, to appear and give testimony, and to 
  4.24  produce books, records, papers and documents for inspection and 
  4.25  copying relating to any matter which the commissioner may have 
  4.26  authority to investigate or determine; 
  4.27     (8) issue a subpoena which does not identify the person or 
  4.28  persons with respect to whose liability the subpoena is issued, 
  4.29  but only if (a) the subpoena relates to the investigation of a 
  4.30  particular person or ascertainable group or class of persons, 
  4.31  (b) there is a reasonable basis for believing that such person 
  4.32  or group or class of persons may fail or may have failed to 
  4.33  comply with any law administered by the commissioner, (c) the 
  4.34  information sought to be obtained from the examination of the 
  4.35  records (and the identity of the person or persons with respect 
  4.36  to whose liability the subpoena is issued) is not readily 
  5.1   available from other sources, (d) the subpoena is clear and 
  5.2   specific as to the information sought to be obtained, and (e) 
  5.3   the information sought to be obtained is limited solely to the 
  5.4   scope of the investigation.  Provided further that the party 
  5.5   served with a subpoena which does not identify the person or 
  5.6   persons with respect to whose tax liability the subpoena is 
  5.7   issued shall have the right, within 20 days after service of the 
  5.8   subpoena, to petition the district court for the judicial 
  5.9   district in which lies the county in which that party is located 
  5.10  for a determination as to whether the commissioner of revenue 
  5.11  has complied with all the requirements in (a) to (e), and thus, 
  5.12  whether the subpoena is enforceable.  If no such petition is 
  5.13  made by the party served within the time prescribed, the 
  5.14  subpoena shall have the force and effect of a court order; 
  5.15     (9) cause the deposition of witnesses residing within or 
  5.16  without the state, or absent therefrom, to be taken, upon notice 
  5.17  to the interested party, if any, in like manner that depositions 
  5.18  of witnesses are taken in civil actions in the district court, 
  5.19  in any matter which the commissioner may have authority to 
  5.20  investigate or determine; 
  5.21     (10) investigate the tax laws of other states and countries 
  5.22  and to formulate and submit to the legislature such legislation 
  5.23  as the commissioner may deem expedient to prevent evasions of 
  5.24  assessment and taxing laws, and secure just and equal taxation 
  5.25  and improvement in the system of assessment and taxation in this 
  5.26  state; 
  5.27     (11) consult and confer with the governor upon the subject 
  5.28  of taxation, the administration of the laws in regard thereto, 
  5.29  and the progress of the work of the department of revenue, and 
  5.30  furnish the governor, from time to time, such assistance and 
  5.31  information as the governor may require relating to tax matters; 
  5.32     (12) transmit to the governor, on or before the third 
  5.33  Monday in December of each even-numbered year, and to each 
  5.34  member of the legislature, on or before November 15 of each 
  5.35  even-numbered year, the report of the department of revenue for 
  5.36  the preceding years, showing all the taxable property in the 
  6.1   state and the value of the same, in tabulated form; 
  6.2      (13) inquire into the methods of assessment and taxation 
  6.3   and ascertain whether the assessors faithfully discharge their 
  6.4   duties, particularly as to their compliance with the laws 
  6.5   requiring the assessment of all property not exempt from 
  6.6   taxation; 
  6.7      (14) administer and enforce the assessment and collection 
  6.8   of state taxes and fees, including the use of any remedy 
  6.9   available to nongovernmental creditors, and, from time to time, 
  6.10  make, publish, and distribute rules for the administration and 
  6.11  enforcement of assessments and fees administered by the 
  6.12  commissioner and state tax laws.  The rules have the force of 
  6.13  law; 
  6.14     (15) prepare blank forms for the returns required by state 
  6.15  tax law and distribute them throughout the state, furnishing 
  6.16  them subject to charge on application; 
  6.17     (16) prescribe rules governing the qualification and 
  6.18  practice of agents, attorneys, or other persons representing 
  6.19  taxpayers before the commissioner.  The rules may require that 
  6.20  those persons, agents, and attorneys show that they are of good 
  6.21  character and in good repute, have the necessary qualifications 
  6.22  to give taxpayers valuable services, and are otherwise competent 
  6.23  to advise and assist taxpayers in the presentation of their case 
  6.24  before being recognized as representatives of taxpayers.  After 
  6.25  due notice and opportunity for hearing, the commissioner may 
  6.26  suspend and disbar from further practice before the commissioner 
  6.27  any person, agent, or attorney who is shown to be incompetent or 
  6.28  disreputable, who refuses to comply with the rules, or who with 
  6.29  intent to defraud, willfully or knowingly deceives, misleads, or 
  6.30  threatens a taxpayer or prospective taxpayer, by words, 
  6.31  circular, letter, or by advertisement.  This clause does not 
  6.32  curtail the rights of individuals to appear in their own behalf 
  6.33  or partners or corporations' officers to appear in behalf of 
  6.34  their respective partnerships or corporations; 
  6.35     (17) appoint agents as the commissioner considers necessary 
  6.36  to make examinations and determinations.  The agents have the 
  7.1   rights and powers conferred on the commissioner to subpoena, 
  7.2   examine, and copy books, records, papers, or memoranda, subpoena 
  7.3   witnesses, administer oaths and affirmations, and take 
  7.4   testimony.  In addition to administrative subpoenas of the 
  7.5   commissioner and the agents, upon demand of the commissioner or 
  7.6   an agent, the court administrator of any district court shall 
  7.7   issue a subpoena for the attendance of a witness or the 
  7.8   production of books, papers, records, or memoranda before the 
  7.9   agent for inspection and copying.  Disobedience of a court 
  7.10  administrator's subpoena shall be punished by the district court 
  7.11  of the district in which the subpoena is issued, or in the case 
  7.12  of a subpoena issued by the commissioner or an agent, by the 
  7.13  district court of the district in which the party served with 
  7.14  the subpoena is located, in the same manner as contempt of the 
  7.15  district court; 
  7.16     (18) appoint and employ additional help, purchase supplies 
  7.17  or materials, or incur other expenditures in the enforcement of 
  7.18  state tax laws as considered necessary.  The salaries of all 
  7.19  agents and employees provided for in this chapter shall be fixed 
  7.20  by the appointing authority, subject to the approval of the 
  7.21  commissioner of administration; 
  7.22     (19) execute and administer any agreement with the 
  7.23  secretary of the treasury of the United States or a 
  7.24  representative of another state regarding the exchange of 
  7.25  information and administration of the tax laws; 
  7.26     (20) administer and enforce the provisions of sections 
  7.27  325D.30 to 325D.42, the Minnesota Unfair Cigarette Sales Act; 
  7.28     (21) authorize the use of unmarked motor vehicles to 
  7.29  conduct seizures or criminal investigations pursuant to the 
  7.30  commissioner's authority; and 
  7.31     (22) (21) exercise other powers and perform other duties 
  7.32  required of or imposed upon the commissioner of revenue by law.  
  7.33     Sec. 6.  Minnesota Statutes 2000, section 270B.01, 
  7.34  subdivision 8, is amended to read: 
  7.35     Subd. 8.  [MINNESOTA TAX LAWS.] For purposes of this 
  7.36  chapter only, unless expressly stated otherwise, "Minnesota tax 
  8.1   laws" means the taxes, refunds, and fees administered by or paid 
  8.2   to the commissioner under chapters 115B (except taxes imposed 
  8.3   under sections 115B.21 to 115B.24), 289A (except taxes imposed 
  8.4   under sections 298.01, 298.015, and 298.24), 290, 290A, 291, 
  8.5   297A, and 297H and sections 295.50 to 295.59, or any similar 
  8.6   Indian tribal tax administered by the commissioner pursuant to 
  8.7   any tax agreement between the state and the Indian tribal 
  8.8   government, and includes any laws for the assessment, 
  8.9   collection, and enforcement of those taxes, refunds, and fees. 
  8.10     Sec. 7.  Minnesota Statutes 2000, section 270B.14, 
  8.11  subdivision 1, is amended to read: 
  8.12     Subdivision 1.  [DISCLOSURE TO COMMISSIONER OF HUMAN 
  8.13  SERVICES.] (a) On the request of the commissioner of human 
  8.14  services, the commissioner shall disclose return information 
  8.15  regarding taxes imposed by chapter 290, and claims for refunds 
  8.16  under chapter 290A, to the extent provided in paragraph (b) and 
  8.17  for the purposes set forth in paragraph (c). 
  8.18     (b) Data that may be disclosed are limited to data relating 
  8.19  to the identity, whereabouts, employment, income, and property 
  8.20  of a person owing or alleged to be owing an obligation of child 
  8.21  support. 
  8.22     (c) The commissioner of human services may request data 
  8.23  only for the purposes of carrying out the child support 
  8.24  enforcement program and to assist in the location of parents who 
  8.25  have, or appear to have, deserted their children.  Data received 
  8.26  may be used only as set forth in section 256.978. 
  8.27     (d) The commissioner shall provide the records and 
  8.28  information necessary to administer the supplemental housing 
  8.29  allowance to the commissioner of human services.  
  8.30     (e) At the request of the commissioner of human services, 
  8.31  the commissioner of revenue shall electronically match the 
  8.32  social security numbers and names of participants in the 
  8.33  telephone assistance plan operated under sections 237.69 to 
  8.34  237.711, with those of property tax refund filers, and determine 
  8.35  whether each participant's household income is within the 
  8.36  eligibility standards for the telephone assistance plan. 
  9.1      (f) The commissioner may provide records and information 
  9.2   collected under Minnesota Statutes 2000, sections 295.50 to 
  9.3   295.59 to the commissioner of human services for purposes of the 
  9.4   Medicaid Voluntary Contribution and Provider-Specific Tax 
  9.5   Amendments of 1991, Public Law Number 102-234.  Upon the written 
  9.6   agreement by the United States Department of Health and Human 
  9.7   Services to maintain the confidentiality of the data, the 
  9.8   commissioner may provide records and information collected under 
  9.9   Minnesota Statutes 2000, sections 295.50 to 295.59 to the Health 
  9.10  Care Financing Administration section of the United States 
  9.11  Department of Health and Human Services for purposes of meeting 
  9.12  federal reporting requirements.  
  9.13     (g) The commissioner may provide records and information to 
  9.14  the commissioner of human services as necessary to administer 
  9.15  the early refund of refundable tax credits. 
  9.16     (h) The commissioner may disclose information to the 
  9.17  commissioner of human services necessary to verify income for 
  9.18  eligibility and premium payment under the MinnesotaCare program, 
  9.19  under section 256L.05, subdivision 2. 
  9.20     (i) The commissioner may disclose information to the 
  9.21  commissioner of human services necessary to verify whether 
  9.22  applicants or recipients for the Minnesota family investment 
  9.23  program, general assistance, food stamps, and Minnesota 
  9.24  supplemental aid program have claimed refundable tax credits 
  9.25  under chapter 290 and the property tax refund under chapter 
  9.26  290A, and the amounts of the credits. 
  9.27     Sec. 8.  Minnesota Statutes 2000, section 297F.04, 
  9.28  subdivision 1, is amended to read: 
  9.29     Subdivision 1.  [POWERS OF COMMISSIONER.] The commissioner 
  9.30  may revoke or suspend the license or licenses of any distributor 
  9.31  or subjobber for violation of this chapter, any other act 
  9.32  applicable to the sale of cigarettes or tobacco products, or any 
  9.33  rule promulgated by the commissioner, in furtherance of this 
  9.34  chapter.  The commissioner may also revoke, cancel, or suspend 
  9.35  the license or licenses of any distributor or subjobber for 
  9.36  violation of sections 325D.30 to 325D.42. 
 10.1      Sec. 9.  Minnesota Statutes 2000, section 297F.05, 
 10.2   subdivision 1, is amended to read: 
 10.3      Subdivision 1.  [RATES; CIGARETTES.] A tax is imposed upon 
 10.4   the sale of cigarettes in this state, upon having cigarettes in 
 10.5   possession in this state with intent to sell, upon any person 
 10.6   engaged in business as a distributor, and upon the use or 
 10.7   storage by consumers, at the following rates, subject to the 
 10.8   discount provided in this chapter: 
 10.9      (1) on cigarettes weighing not more than three pounds per 
 10.10  thousand, 24 40 mills on each such cigarette; and 
 10.11     (2) on cigarettes weighing more than three pounds per 
 10.12  thousand, 48 80 mills on each such cigarette. 
 10.13     Sec. 10.  Minnesota Statutes 2000, section 297F.05, 
 10.14  subdivision 3, is amended to read: 
 10.15     Subd. 3.  [RATES; TOBACCO PRODUCTS.] A tax is imposed upon 
 10.16  all tobacco products in this state and upon any person engaged 
 10.17  in business as a distributor, at the rate of 35 60 percent of 
 10.18  the wholesale sales price of the tobacco products.  The tax is 
 10.19  imposed at the time the distributor: 
 10.20     (1) brings, or causes to be brought, into this state from 
 10.21  outside the state tobacco products for sale; 
 10.22     (2) makes, manufactures, or fabricates tobacco products in 
 10.23  this state for sale in this state; or 
 10.24     (3) ships or transports tobacco products to retailers in 
 10.25  this state, to be sold by those retailers. 
 10.26     Sec. 11.  Minnesota Statutes 2000, section 297F.08, 
 10.27  subdivision 7, is amended to read: 
 10.28     Subd. 7.  [PRICE OF STAMPS.] The commissioner shall sell 
 10.29  stamps to any person licensed as a distributor at a discount of 
 10.30  1.0 percent from the face amount of the stamps for the first 
 10.31  $1,500,000 of such stamps purchased in any fiscal year; and at a 
 10.32  discount of 0.6 0.36 percent on the remainder of such stamps 
 10.33  purchased in any fiscal year.  The commissioner shall not sell 
 10.34  stamps to any other person.  The commissioner may prescribe the 
 10.35  method of shipment of the stamps to the distributor as well as 
 10.36  the quantities of stamps purchased. 
 11.1      Sec. 12.  Minnesota Statutes 2000, section 297F.13, 
 11.2   subdivision 4, is amended to read: 
 11.3      Subd. 4.  [RETAILER AND SUBJOBBER TO PRESERVE PURCHASE 
 11.4   INVOICES.] Every retailer and subjobber shall procure itemized 
 11.5   invoices of all cigarettes or tobacco products purchased.  
 11.6      The retailer and subjobber shall preserve a legible copy of 
 11.7   each invoice for one year from the date of the invoice.  The 
 11.8   retailer and subjobber shall preserve copies of the invoices at 
 11.9   each retail location or at a central location provided that the 
 11.10  invoice must be produced and made available at a retail location 
 11.11  within one hour when requested by the commissioner or duly 
 11.12  authorized agents and employees.  Copies should be numbered and 
 11.13  kept in chronological order. 
 11.14     To determine whether the business is in compliance with the 
 11.15  provisions of this chapter and sections 325D.30 to 325D.42, at 
 11.16  any time during usual business hours, the commissioner, or duly 
 11.17  authorized agents and employees, may enter any place of business 
 11.18  of a retailer or subjobber without a search warrant and inspect 
 11.19  the premises, the records required to be kept under this 
 11.20  chapter, and the packages of cigarettes, tobacco products, and 
 11.21  vending devices contained on the premises. 
 11.22     Sec. 13.  [FLOOR STOCKS TAX.] 
 11.23     Subdivision 1.  [CIGARETTES.] (a) A floor stocks tax is 
 11.24  imposed on every person engaged in business in this state as a 
 11.25  distributor, retailer, subjobber, vendor, manufacturer, or 
 11.26  manufacturer's representative of cigarettes, on the stamped 
 11.27  cigarettes and unaffixed stamps in the person's possession or 
 11.28  under the person's control at 12:01 a.m. on January 1, 2002.  
 11.29  The tax is imposed at the following rates, subject to the 
 11.30  discounts in Minnesota Statutes, section 297F.08, subdivision 7: 
 11.31     (1) on cigarettes weighing not more than three pounds per 
 11.32  thousand, 16 mills on each cigarette; and 
 11.33     (2) on cigarettes weighing more than three pounds per 
 11.34  thousand, 32 mills on each cigarette. 
 11.35     (b) Each distributor, by January 8, 2002, shall file a 
 11.36  report with the commissioner of revenue, in the form the 
 12.1   commissioner prescribes, showing the stamped cigarettes and 
 12.2   unaffixed stamps on hand at 12:01 a.m. on January 1, 2002, and 
 12.3   the amount of tax due on the cigarettes and unaffixed stamps.  
 12.4   The tax imposed by this section is due and payable by February 
 12.5   1, 2002, and after that date bears interest as provided in 
 12.6   Minnesota Statutes, section 270.75.  Each retailer, subjobber, 
 12.7   vendor, manufacturer, or manufacturer's representative shall 
 12.8   file a return with the commissioner, in the form the 
 12.9   commissioner prescribes, showing the cigarettes on hand at 12:01 
 12.10  a.m. on January 1, 2002, and pay the tax due on them by February 
 12.11  1, 2002.  Tax not paid by the due date bears interest as 
 12.12  provided in Minnesota Statutes, section 270.75. 
 12.13     Subd. 2.  [TOBACCO PRODUCTS.] A floor stocks tax is imposed 
 12.14  on every person engaged in business in this state as a 
 12.15  distributor of tobacco products, at the rate of 20 percent of 
 12.16  the wholesale sales price of each tobacco product in the 
 12.17  person's possession or under the person's control at 12:01 a.m. 
 12.18  on January 1, 2002, and the amount of tax due on them.  The tax 
 12.19  imposed by this section, less the discount provided in Minnesota 
 12.20  Statutes, section 297F.09, subdivision 2, is due and payable by 
 12.21  February 1, 2002, and thereafter bears interest as provided in 
 12.22  Minnesota Statutes, section 270.75. 
 12.23     Subd. 3.  [AUDIT AND ENFORCEMENT.] The tax imposed by this 
 12.24  section is subject to the audit, assessment, and collection 
 12.25  provisions applicable to the taxes imposed under Minnesota 
 12.26  Statutes, chapter 297F.  The commissioner of revenue shall 
 12.27  deposit the revenue from the tax imposed under this section in 
 12.28  the health care access fund in the state treasury. 
 12.29     Sec. 14.  [TRANSFER TO GENERAL FUND.] 
 12.30     Upon repeal of the health care access fund under section 
 12.31  15, the commissioner of finance shall transfer any funds in the 
 12.32  health care access fund to the general fund and the health care 
 12.33  access fund is combined with and becomes part of the general 
 12.34  fund. 
 12.35     Sec. 15.  [REPEALER.] 
 12.36     Minnesota Statutes 2000, sections 13.4967, subdivision 3; 
 13.1   16A.724; 16A.76; 144.1484, subdivision 2; 256L.02, subdivision 
 13.2   3; 295.50; 295.51; 295.52; 295.53; 295.54; 295.55; 295.56; 
 13.3   295.57; 295.58; 295.582; 295.59; 325D.30; 325D.31; 325D.32; 
 13.4   325D.33; 325D.34; 325D.35; 325D.36; 325D.37; 325D.371; 325D.38; 
 13.5   325D.39; 325D.40; 325D.405; 325D.415; 325D.42; and 325D.421, are 
 13.6   repealed. 
 13.7      Sec. 16.  [EFFECTIVE DATE.] 
 13.8      Sections 1 to 12 are effective January 1, 2002.  Section 13 
 13.9   is effective the day following final enactment.  Section 15 is 
 13.10  effective January 1, 2002, and applies to taxable years 
 13.11  beginning on or after that date.