HF 1590

1st Engrossment - 89th Legislature (2015 - 2016) Posted on 03/30/2016 10:33am

A bill for an act
relating to taxation; making technical and clarifying changes to individual
income and corporate franchise taxes, estate taxes, sales and use taxes, special
taxes, property taxes, and other taxes and tax provisions; amending Minnesota
Statutes 2014, sections 13.51, subdivision 2; 69.021, subdivision 5; 270.071,
subdivisions 2, 7, 8, by adding a subdivision; 270.072, subdivisions 2, 3, by
adding a subdivision; 270.12, by adding a subdivision; 270.82, subdivision 1;
270A.03, subdivision 5; 270B.14, subdivision 1; 270C.30; 270C.33, subdivision
8; 270C.34, subdivision 2; 270C.347, subdivision 1; 270C.35, subdivision
3, by adding a subdivision; 270C.38, subdivision 1; 270C.445, by adding
a subdivision; 270C.446, subdivision 5; 270C.72, subdivision 4; 270C.89,
subdivision 1; 271.06, subdivisions 2, 7; 272.02, subdivisions 9, 10; 272.0211,
subdivision 1; 272.025, subdivision 1; 272.029, subdivisions 2, 4, by adding a
subdivision; 272.0295, subdivision 4; 272.115, subdivision 2; 273.032; 273.061,
subdivision 7; 273.08; 273.121, by adding a subdivision; 273.124, subdivision
13; 273.33, subdivisions 1, 2; 273.371; 273.372, subdivisions 2, 4, by adding
subdivisions; 274.01, subdivision 1; 274.13, subdivision 1; 274.135, subdivision
3; 275.065, subdivision 1; 275.62, subdivision 2; 278.01, subdivision 1; 282.01,
subdivisions 1a, 1d; 287.2205; 289A.08, subdivisions 11, 16, by adding a
subdivision; 289A.09, subdivisions 1, 2; 289A.11, subdivision 1; 289A.12,
subdivision 14; 289A.38, subdivision 6; 289A.50, subdivision 7; 289A.60,
subdivision 28; 290.01, subdivisions 19b, 19c, 19d; 290.0671, subdivision
6a; 290.0672, subdivision 1; 290.091, subdivision 3; 290.0921, subdivision 3;
290.0922, subdivision 2; 290A.19; 290C.03; 290C.13, subdivision 3; 291.03,
subdivision 10; 291.031; 295.54, subdivision 2; 295.55, subdivision 6; 296A.01,
subdivisions 33, 42, by adding a subdivision; 296A.02, by adding a subdivision;
296A.07, subdivision 1; 296A.22, subdivision 9; 296A.26; 297A.82, subdivision
4a; 297D.02; 297E.02, subdivisions 3, 7; 297E.04, subdivision 1; 297E.05,
subdivision 4; 297E.06, subdivision 1; 297F.09, subdivision 1; 297F.23;
297G.09, subdivision 1; 297G.22; 297H.06, subdivision 2; 297I.05, subdivision
2; 297I.10, subdivisions 1, 3; 297I.30, by adding a subdivision; 297I.60,
subdivision 2; 298.01, subdivisions 3b, 4c; 469.319, subdivision 5; 477A.013, by
adding a subdivision; 477A.19, by adding subdivisions; 559.202, subdivision 2;
Laws 2014, chapter 308, article 1, section 14, subdivision 2; article 9, section
94; proposing coding for new law in Minnesota Statutes, chapters 290B; 293;
repealing Minnesota Statutes 2014, sections 273.111, subdivision 9a; 281.22;
290C.02, subdivisions 5, 9; 290C.06; Minnesota Rules, part 8092.2000.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

ARTICLE 1

DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: INDIVIDUAL
INCOME AND CORPORATE FRANCHISE TAXES; ESTATE TAXES

Section 1.

Minnesota Statutes 2014, section 289A.08, subdivision 11, is amended to
read:

Subd. 11.

Information included in income tax return.

(a) The return must state:

(1) the name of the taxpayer, or taxpayers, if the return is a joint return, and the
address of the taxpayer in the same name or names and same address as the taxpayer has
used in making the taxpayer's income tax return to the United States;

(2) the date or dates of birth of the taxpayer or taxpayers;

(3) the Social Security number of the taxpayer, or taxpayers, if a Social Security
number has been issued by the United States with respect to the taxpayers; and

(4) the amount of the taxable income of the taxpayer as it appears on the federal
return for the taxable year to which the Minnesota state return applies.

(b) The taxpayer must attach to the taxpayer's Minnesota state income tax return
a copy of the federal income tax return that the taxpayer has filed or is about to file for
the period deleted text begin , unless the taxpayer is eligible to telefile the federal return and does file the
Minnesota return by telefiling deleted text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2014, section 289A.09, subdivision 2, is amended to read:

Subd. 2.

Withholding statement.

(a) A person required to deduct and withhold
from an employee a tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision
2, or who would have been required to deduct and withhold a tax under section 290.92,
subdivision 2a or 3, or persons required to withhold tax under section 290.923, subdivision
2, determined without regard to section 290.92, subdivision 19, if the employee or payee
had claimed no more than one withholding exemption, or who paid wages or made
payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923,
subdivision 2, to an employee or person receiving royalty payments in excess of $600,
or who has entered into a voluntary withholding agreement with a payee under section
290.92, subdivision 20, must give every employee or person receiving royalty payments in
respect to the remuneration paid by the person to the employee or person receiving royalty
payments during the calendar year, on or before January 31 of the succeeding year, or, if
employment is terminated before the close of the calendar year, within 30 days after the
date of receipt of a written request from the employee if the 30-day period ends before
January 31, a written statement showing the following:

(1) name of the person;

(2) the name of the employee or payee and the employee's or payee's Social Security
account number;

(3) the total amount of wages as that term is defined in section 290.92, subdivision
1, paragraph (1); the total amount of remuneration subject to withholding under section
290.92, subdivision 20; the amount of sick pay as required under section 6051(f) of the
Internal Revenue Code; and the amount of royalties subject to withholding under section
290.923, subdivision 2; and

(4) the total amount deducted and withheld as tax under section 290.92, subdivision
2a or 3, or 290.923, subdivision 2.

(b) The statement required to be furnished by paragraph (a) with respect to any
remuneration must be furnished at those times, must contain the information required, and
must be in the form the commissioner prescribes.

(c) The commissioner may prescribe rules providing for reasonable extensions of
time, not in excess of 30 days, to employers or payers required to give the statements to
their employees or payees under this subdivision.

(d) A duplicate of any statement made under this subdivision and in accordance
with rules prescribed by the commissioner deleted text begin , along with a reconciliation in the form the
commissioner prescribes of the statements for the calendar year, including a reconciliation
of the quarterly returns required to be filed under subdivision 1, deleted text end must be filed with the
commissioner on or before February 28 of the year after the payments were made.

(e) If an employer cancels the employer's Minnesota withholding account number
required by section 290.92, subdivision 24, the information required by paragraph (d),
must be filed with the commissioner within 30 days of the end of the quarter in which
the employer cancels its account number.

(f) The employer must submit the statements required to be sent to the commissioner
in the same manner required to satisfy the federal reporting requirements of section
6011(e) of the Internal Revenue Code and the regulations issued under it. An employer
must submit statements to the commissioner required by this section by electronic means
if the employer is required to send more than 25 statements to the commissioner, even
though the employer is not required to submit the returns federally by electronic means.
For statements issued for wages paid in 2011 and after, the threshold is ten. All statements
issued for withholding required under section 290.92 are aggregated for purposes of
determining whether the electronic submission threshold is met.

(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph
(a), clause (2), must submit the returns required by this subdivision and subdivision 1,
paragraph (a), with the commissioner by electronic means.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reconciliations required to be
filed after December 31, 2015.
new text end

Sec. 3.

Minnesota Statutes 2014, section 290.01, subdivision 19b, is amended to read:

Subd. 19b.

Subtractions from federal taxable income.

For individuals, estates,
and trusts, there shall be subtracted from federal taxable income:

(1) net interest income on obligations of any authority, commission, or
instrumentality of the United States to the extent includable in taxable income for federal
income tax purposes but exempt from state income tax under the laws of the United States;

(2) if included in federal taxable income, the amount of any overpayment of income
tax to Minnesota or to any other state, for any previous taxable year, whether the amount
is received as a refund or as a credit to another taxable year's income tax liability;

(3) the amount paid to others, less the amount used to claim the credit allowed under
section 290.0674, not to exceed $1,625 for each qualifying child in grades kindergarten
to 6 and $2,500 for each qualifying child in grades 7 to 12, for tuition, textbooks, and
transportation of each qualifying child in attending an elementary or secondary school
situated in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin, wherein a
resident of this state may legally fulfill the state's compulsory attendance laws, which
is not operated for profit, and which adheres to the provisions of the Civil Rights Act
of 1964 and chapter 363A. For the purposes of this clause, "tuition" includes fees or
tuition as defined in section 290.0674, subdivision 1, clause (1). As used in this clause,
"textbooks" includes books and other instructional materials and equipment purchased
or leased for use in elementary and secondary schools in teaching only those subjects
legally and commonly taught in public elementary and secondary schools in this state.
Equipment expenses qualifying for deduction includes expenses as defined and limited in
section 290.0674, subdivision 1, clause (3). "Textbooks" does not include instructional
books and materials used in the teaching of religious tenets, doctrines, or worship, the
purpose of which is to instill such tenets, doctrines, or worship, nor does it include books
or materials for, or transportation to, extracurricular activities including sporting events,
musical or dramatic events, speech activities, driver's education, or similar programs. No
deduction is permitted for any expense the taxpayer incurred in using the taxpayer's or
the qualifying child's vehicle to provide such transportation for a qualifying child. For
purposes of the subtraction provided by this clause, "qualifying child" has the meaning
given in section 32(c)(3) of the Internal Revenue Code;

(4) income as provided under section 290.0802;

(5) to the extent included in federal adjusted gross income, income realized on
disposition of property exempt from tax under section 290.491;

(6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E)
of the Internal Revenue Code in determining federal taxable income by an individual
who does not itemize deductions for federal income tax purposes for the taxable year, an
amount equal to 50 percent of the excess of charitable contributions over $500 allowable
as a deduction for the taxable year under section 170(a) of the Internal Revenue Code,
under the provisions of Public Law 109-1 and Public Law 111-126;

(7) for individuals who are allowed a federal foreign tax credit for taxes that do not
qualify for a credit under section 290.06, subdivision 22, an amount equal to the carryover
of subnational foreign taxes for the taxable year, but not to exceed the total subnational
foreign taxes reported in claiming the foreign tax credit. For purposes of this clause,
"federal foreign tax credit" means the credit allowed under section 27 of the Internal
Revenue Code, and "carryover of subnational foreign taxes" equals the carryover allowed
under section 904(c) of the Internal Revenue Code minus national level foreign taxes to
the extent they exceed the federal foreign tax credit;

(8) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (7), or 19c, clause deleted text begin (12) deleted text end new text begin (11) new text end , in the case of
a shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the
delayed depreciation. For purposes of this clause, "delayed depreciation" means the amount
of the addition made by the taxpayer under subdivision 19a, clause (7), or subdivision 19c,
clause deleted text begin (12) deleted text end new text begin (11) new text end , in the case of a shareholder of an S corporation, minus the positive value
of any net operating loss under section 172 of the Internal Revenue Code generated for the
tax year of the addition. The resulting delayed depreciation cannot be less than zero;

(9) job opportunity building zone income as provided under section 469.316;

(10) to the extent included in federal taxable income, the amount of compensation
paid to members of the Minnesota National Guard or other reserve components of the
United States military for active service, including compensation for services performed
under the Active Guard Reserve (AGR) program. For purposes of this clause, "active
service" means (i) state active service as defined in section 190.05, subdivision 5a, clause
(1); or (ii) federally funded state active service as defined in section 190.05, subdivision
5b, and "active service" includes service performed in accordance with section 190.08,
subdivision 3;

(11) to the extent included in federal taxable income, the amount of compensation
paid to Minnesota residents who are members of the armed forces of the United States
or United Nations for active duty performed under United States Code, title 10; or the
authority of the United Nations;

(12) an amount, not to exceed $10,000, equal to qualified expenses related to a
qualified donor's donation, while living, of one or more of the qualified donor's organs
to another person for human organ transplantation. For purposes of this clause, "organ"
means all or part of an individual's liver, pancreas, kidney, intestine, lung, or bone marrow;
"human organ transplantation" means the medical procedure by which transfer of a human
organ is made from the body of one person to the body of another person; "qualified
expenses" means unreimbursed expenses for both the individual and the qualified donor
for (i) travel, (ii) lodging, and (iii) lost wages net of sick pay, except that such expenses
may be subtracted under this clause only once; and "qualified donor" means the individual
or the individual's dependent, as defined in section 152 of the Internal Revenue Code. An
individual may claim the subtraction in this clause for each instance of organ donation for
transplantation during the taxable year in which the qualified expenses occur;

(13) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (8), or 19c, clause deleted text begin (13) deleted text end new text begin (12) new text end , in the case
of a shareholder of a corporation that is an S corporation, an amount equal to one-fifth of
the addition made by the taxpayer under subdivision 19a, clause (8), or 19c, clause deleted text begin (13)
deleted text end new text begin (12) new text end , in the case of a shareholder of a corporation that is an S corporation, minus the
positive value of any net operating loss under section 172 of the Internal Revenue Code
generated for the tax year of the addition. If the net operating loss exceeds the addition for
the tax year, a subtraction is not allowed under this clause;

(14) to the extent included in the federal taxable income of a nonresident of
Minnesota, compensation paid to a service member as defined in United States Code, title
10, section 101(a)(5), for military service as defined in the Servicemembers Civil Relief
Act, Public Law 108-189, section 101(2);

(15) to the extent included in federal taxable income, the amount of national service
educational awards received from the National Service Trust under United States Code,
title 42, sections 12601 to 12604, for service in an approved Americorps National Service
program;

(16) to the extent included in federal taxable income, discharge of indebtedness
income resulting from reacquisition of business indebtedness included in federal taxable
income under section 108(i) of the Internal Revenue Code. This subtraction applies only
to the extent that the income was included in net income in a prior year as a result of the
addition under subdivision 19a, clause (13);

(17) the amount of the net operating loss allowed under section 290.095, subdivision
11, paragraph (c);

(18) the amount of expenses not allowed for federal income tax purposes due
to claiming the railroad track maintenance credit under section 45G(a) of the Internal
Revenue Code;

(19) the amount of the limitation on itemized deductions under section 68(b) of the
Internal Revenue Code;

(20) the amount of the phaseout of personal exemptions under section 151(d) of
the Internal Revenue Code; and

(21) to the extent included in federal taxable income, the amount of qualified
transportation fringe benefits described in section 132(f)(1)(A) and (B) of the Internal
Revenue Code. The subtraction is limited to the lesser of the amount of qualified
transportation fringe benefits received in excess of the limitations under section
132(f)(2)(A) of the Internal Revenue Code for the year or the difference between the
maximum qualified parking benefits excludable under section 132(f)(2)(B) of the Internal
Revenue Code minus the amount of transit benefits excludable under section 132(f)(2)(A)
of the Internal Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4.

Minnesota Statutes 2014, section 290.01, subdivision 19c, is amended to read:

Subd. 19c.

Corporations; additions to federal taxable income.

For corporations,
there shall be added to federal taxable income:

(1) the amount of any deduction taken for federal income tax purposes for income,
excise, or franchise taxes based on net income or related minimum taxes, including but not
limited to the tax imposed under section 290.0922, paid by the corporation to Minnesota,
another state, a political subdivision of another state, the District of Columbia, or any
foreign country or possession of the United States;

(2) interest not subject to federal tax upon obligations of: the United States, its
possessions, its agencies, or its instrumentalities; the state of Minnesota or any other
state, any of its political or governmental subdivisions, any of its municipalities, or any
of its governmental agencies or instrumentalities; the District of Columbia; or Indian
tribal governments;

(3) exempt-interest dividends received as defined in section 852(b)(5) of the Internal
Revenue Code;

(4) the amount of any net operating loss deduction taken for federal income tax
purposes under section 172 or 832(c)(10) of the Internal Revenue Code or operations loss
deduction under section 810 of the Internal Revenue Code;

(5) the amount of any special deductions taken for federal income tax purposes
under sections 241 to 247 and 965 of the Internal Revenue Code;

(6) losses from the business of mining, as defined in section 290.05, subdivision 1,
clause (a), that are not subject to Minnesota income tax;

(7) the amount of any capital losses deducted for federal income tax purposes under
sections 1211 and 1212 of the Internal Revenue Code;

(8) the amount of percentage depletion deducted under sections 611 through 614 and
291 of the Internal Revenue Code;

deleted text begin (9) for certified pollution control facilities placed in service in a taxable year
beginning before December 31, 1986, and for which amortization deductions were elected
under section 169 of the Internal Revenue Code of 1954, as amended through December
31, 1985, the amount of the amortization deduction allowed in computing federal taxable
income for those facilities;
deleted text end

deleted text begin (10) deleted text end new text begin (9) new text end the amount of a partner's pro rata share of net income which does not flow
through to the partner because the partnership elected to pay the tax on the income under
section 6242(a)(2) of the Internal Revenue Code;

deleted text begin (11) deleted text end new text begin (10) new text end any increase in subpart F income, as defined in section 952(a) of the
Internal Revenue Code, for the taxable year when subpart F income is calculated without
regard to the provisions of Division C, title III, section 303(b) of Public Law 110-343;

deleted text begin (12) deleted text end new text begin (11) new text end 80 percent of the depreciation deduction allowed under section
168(k)(1)(A) and (k)(4)(A) of the Internal Revenue Code. For purposes of this clause, if
the taxpayer has an activity that in the taxable year generates a deduction for depreciation
under section 168(k)(1)(A) and (k)(4)(A) and the activity generates a loss for the taxable
year that the taxpayer is not allowed to claim for the taxable year, "the depreciation
allowed under section 168(k)(1)(A) and (k)(4)(A)" for the taxable year is limited to excess
of the depreciation claimed by the activity under section 168(k)(1)(A) and (k)(4)(A)
over the amount of the loss from the activity that is not allowed in the taxable year. In
succeeding taxable years when the losses not allowed in the taxable year are allowed, the
depreciation under section 168(k)(1)(A) and (k)(4)(A) is allowed;

deleted text begin (13) deleted text end new text begin (12) new text end 80 percent of the amount by which the deduction allowed by section 179 of
the Internal Revenue Code exceeds the deduction allowable by section 179 of the Internal
Revenue Code of 1986, as amended through December 31, 2003;

deleted text begin (14) deleted text end new text begin (13) new text end to the extent deducted in computing federal taxable income, the amount of
the deduction allowable under section 199 of the Internal Revenue Code;

deleted text begin (15) deleted text end new text begin (14) new text end the amount of expenses disallowed under section 290.10, subdivision 2; and

deleted text begin (16) deleted text end new text begin (15) new text end discharge of indebtedness income resulting from reacquisition of business
indebtedness and deferred under section 108(i) of the Internal Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 5.

Minnesota Statutes 2014, section 290.01, subdivision 19d, is amended to read:

Subd. 19d.

Corporations; modifications decreasing federal taxable income.

For
corporations, there shall be subtracted from federal taxable income after the increases
provided in subdivision 19c:

(1) the amount of foreign dividend gross-up added to gross income for federal
income tax purposes under section 78 of the Internal Revenue Code;

(2) the amount of salary expense not allowed for federal income tax purposes due to
claiming the work opportunity credit under section 51 of the Internal Revenue Code;

(3) any dividend (not including any distribution in liquidation) paid within the
taxable year by a national or state bank to the United States, or to any instrumentality of
the United States exempt from federal income taxes, on the preferred stock of the bank
owned by the United States or the instrumentality;

(4) the deduction for capital losses pursuant to sections 1211 and 1212 of the
Internal Revenue Code, except that:

(i) for capital losses incurred in taxable years beginning after December 31, 1986,
capital loss carrybacks shall not be allowed;

(ii) for capital losses incurred in taxable years beginning after December 31, 1986,
a capital loss carryover to each of the 15 taxable years succeeding the loss year shall be
allowed;

(iii) for capital losses incurred in taxable years beginning before January 1, 1987, a
capital loss carryback to each of the three taxable years preceding the loss year, subject to
the provisions of Minnesota Statutes 1986, section 290.16, shall be allowed; and

(iv) for capital losses incurred in taxable years beginning before January 1, 1987,
a capital loss carryover to each of the five taxable years succeeding the loss year to the
extent such loss was not used in a prior taxable year and subject to the provisions of
Minnesota Statutes 1986, section 290.16, shall be allowed;

(5) an amount for interest and expenses relating to income not taxable for federal
income tax purposes, if (i) the income is taxable under this chapter and (ii) the interest and
expenses were disallowed as deductions under the provisions of section 171(a)(2), 265 or
291 of the Internal Revenue Code in computing federal taxable income;

(6) in the case of mines, oil and gas wells, other natural deposits, and timber for
which percentage depletion was disallowed pursuant to subdivision 19c, clause (8), a
reasonable allowance for depletion based on actual cost. In the case of leases the deduction
must be apportioned between the lessor and lessee in accordance with rules prescribed
by the commissioner. In the case of property held in trust, the allowable deduction must
be apportioned between the income beneficiaries and the trustee in accordance with the
pertinent provisions of the trust, or if there is no provision in the instrument, on the basis
of the trust's income allocable to each;

deleted text begin (7) for certified pollution control facilities placed in service in a taxable year
beginning before December 31, 1986, and for which amortization deductions were elected
under section 169 of the Internal Revenue Code of 1954, as amended through December
31, 1985, an amount equal to the allowance for depreciation under Minnesota Statutes
1986, section 290.09, subdivision 7;
deleted text end

deleted text begin (8) deleted text end new text begin (7) new text end amounts included in federal taxable income that are due to refunds of
income, excise, or franchise taxes based on net income or related minimum taxes paid
by the corporation to Minnesota, another state, a political subdivision of another state,
the District of Columbia, or a foreign country or possession of the United States to the
extent that the taxes were added to federal taxable income under subdivision 19c, clause
(1), in a prior taxable year;

deleted text begin (9) deleted text end new text begin (8) new text end income or gains from the business of mining as defined in section 290.05,
subdivision 1, clause (a), that are not subject to Minnesota franchise tax;

deleted text begin (10) deleted text end new text begin (9) new text end the amount of disability access expenditures in the taxable year which are not
allowed to be deducted or capitalized under section 44(d)(7) of the Internal Revenue Code;

deleted text begin (11) deleted text end new text begin (10) new text end the amount of qualified research expenses not allowed for federal income
tax purposes under section 280C(c) of the Internal Revenue Code, but only to the extent
that the amount exceeds the amount of the credit allowed under section 290.068;

deleted text begin (12) deleted text end new text begin (11) new text end the amount of salary expenses not allowed for federal income tax purposes
due to claiming the Indian employment credit under section 45A(a) of the Internal
Revenue Code;

deleted text begin (13) deleted text end new text begin (12) new text end any decrease in subpart F income, as defined in section 952(a) of the
Internal Revenue Code, for the taxable year when subpart F income is calculated without
regard to the provisions of Division C, title III, section 303(b) of Public Law 110-343;

deleted text begin (14) deleted text end new text begin (13) new text end in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause deleted text begin (12) deleted text end new text begin (11) new text end , an amount equal to one-fifth
of the delayed depreciation. For purposes of this clause, "delayed depreciation" means the
amount of the addition made by the taxpayer under subdivision 19c, clause deleted text begin (12) deleted text end new text begin (11) new text end . The
resulting delayed depreciation cannot be less than zero;

deleted text begin (15) deleted text end new text begin (14) new text end in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause deleted text begin (13) deleted text end new text begin (12) new text end , an amount equal to one-fifth
of the amount of the addition;

deleted text begin (16) deleted text end new text begin (15) new text end to the extent included in federal taxable income, discharge of indebtedness
income resulting from reacquisition of business indebtedness included in federal taxable
income under section 108(i) of the Internal Revenue Code. This subtraction applies only
to the extent that the income was included in net income in a prior year as a result of the
addition under subdivision 19c, clause deleted text begin (16) deleted text end new text begin (15) new text end ; and

deleted text begin (17) deleted text end new text begin (16) new text end the amount of expenses not allowed for federal income tax purposes due
to claiming the railroad track maintenance credit under section 45G(a) of the Internal
Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 6.

Minnesota Statutes 2014, section 290.0671, subdivision 6a, is amended to read:

Subd. 6a.

TANF appropriation for working family credit expansion.

(a) On
an annual basis the commissioner of revenue, with the assistance of the commissioner
of human services, shall calculate the value of the refundable portion of the Minnesota
Working Family Credit provided under this section that qualifies for payment with funds
from the federal Temporary Assistance for Needy Families (TANF) block grant. Of this
total amount, the commissioner of revenue shall estimate the portion entailed by the
expansion of the credit rates new text begin provided in Laws 2000, chapter 490, article 4, section 17,
new text end for individuals with qualifying children over the rates provided in Laws 1999, chapter
243, article 2, section 12.

(b) An amount sufficient to pay the refunds entailed by the expansion of the credit
rates new text begin provided in Laws 2000, chapter 490, article 4, section 17, new text end for individuals with
qualifying children over the rates provided in Laws 1999, chapter 243, article 2, section
12, as estimated in paragraph (a), is appropriated to the commissioner of human services
from the federal Temporary Assistance for Needy Families (TANF) block grant funds, for
transfer to the commissioner of revenue for deposit in the general fund.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for transfers in fiscal
year 2015 and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2014, section 290.0672, subdivision 1, is amended to read:

Subdivision 1.

Definitions.

(a) For purposes of this section, the following terms
have the meanings given.

(b) "Long-term care insurance" means a policy that:

(1) qualifies for a deduction under section 213 of the Internal Revenue Code,
disregarding the deleted text begin 7.5 percent deleted text end new text begin adjusted gross new text end income test; or meets the requirements
given in section 62A.46; or provides similar coverage issued under the laws of another
jurisdiction; and

(2) has a lifetime long-term care benefit limit of not less than $100,000; and

(3) has been offered in compliance with the inflation protection requirements of
section 62S.23.

(c) "Qualified beneficiary" means the taxpayer or the taxpayer's spouse.

(d) "Premiums deducted in determining federal taxable income" means the lesser of
(1) long-term care insurance premiums that qualify as deductions under section 213 of
the Internal Revenue Code; and (2) the total amount deductible for medical care under
section 213 of the Internal Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxable years
beginning after December 31, 2012.
new text end

Sec. 8.

Minnesota Statutes 2014, section 290.091, subdivision 3, is amended to read:

Subd. 3.

Exemption amount.

(a) For purposes of computing the alternative
minimum tax, the exemption amount is, for taxable years beginning after December 31,
2005, $60,000 for married couples filing joint returns, $30,000 for married individuals
filing separate returns, estates, and trusts, and $45,000 for unmarried individuals.

(b) The exemption amount determined under this subdivision is subject to the phase
out under section 55(d)(3) of the Internal Revenue Code, except that alternative minimum
taxable income as determined under this section must be substituted in the computation of
the phase out.

(c) For taxable years beginning after December 31, 2006, the exemption amount
under paragraph (a) deleted text begin , clause (2), deleted text end must be adjusted for inflation. The commissioner shall
adjust the exemption amount by the percentage determined pursuant to the provisions of
section 1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B) the word "2005"
shall be substituted for the word "1992." For 2007, the commissioner shall then determine
the percent change from the 12 months ending on August 31, 2005, to the 12 months
ending on August 31, 2006, and in each subsequent year, from the 12 months ending on
August 31, 2005, to the 12 months ending on August 31 of the year preceding the taxable
year. The exemption amount as adjusted must be rounded to the nearest $10. If the amount
ends in $5, it must be rounded up to the nearest $10 amount. The determination of the
commissioner under this subdivision is not a rule under the Administrative Procedure Act.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 9.

Minnesota Statutes 2014, section 290.0921, subdivision 3, is amended to read:

Subd. 3.

Alternative minimum taxable income.

"Alternative minimum taxable
income" is Minnesota net income as defined in section 290.01, subdivision 19, and
includes the adjustments and tax preference items in sections 56, 57, 58, and 59(d), (e),
(f), and (h) of the Internal Revenue Code. If a corporation files a separate company
Minnesota tax return, the minimum tax must be computed on a separate company basis.
If a corporation is part of a tax group filing a unitary return, the minimum tax must be
computed on a unitary basis. The following adjustments must be made.

(1) The portion of the depreciation deduction allowed for federal income tax
purposes under section 168(k) of the Internal Revenue Code that is required as an addition
under section 290.01, subdivision 19c, clause deleted text begin (12) deleted text end new text begin (11) new text end , is disallowed in determining
alternative minimum taxable income.

(2) The subtraction for depreciation allowed under section 290.01, subdivision
19d, clause deleted text begin (14) deleted text end new text begin (13) new text end , is allowed as a depreciation deduction in determining alternative
minimum taxable income.

(3) The alternative tax net operating loss deduction under sections 56(a)(4) and 56(d)
of the Internal Revenue Code does not apply.

(4) The special rule for certain dividends under section 56(g)(4)(C)(ii) of the Internal
Revenue Code does not apply.

(5) The tax preference for depletion under section 57(a)(1) of the Internal Revenue
Code does not apply.

(6) The tax preference for tax exempt interest under section 57(a)(5) of the Internal
Revenue Code does not apply.

(7) The tax preference for charitable contributions of appreciated property under
section 57(a)(6) of the Internal Revenue Code does not apply.

(8) For purposes of calculating the adjustment for adjusted current earnings in
section 56(g) of the Internal Revenue Code, the term "alternative minimum taxable
income" as it is used in section 56(g) of the Internal Revenue Code, means alternative
minimum taxable income as defined in this subdivision, determined without regard to the
adjustment for adjusted current earnings in section 56(g) of the Internal Revenue Code.

(9) For purposes of determining the amount of adjusted current earnings under
section 56(g)(3) of the Internal Revenue Code, no adjustment shall be made under section
56(g)(4) of the Internal Revenue Code with respect to (i) the amount of foreign dividend
gross-up subtracted as provided in section 290.01, subdivision 19d, clause (1), or (ii) the
amount of refunds of income, excise, or franchise taxes subtracted as provided in section
290.01, subdivision 19d, clause deleted text begin (8) deleted text end new text begin (7) new text end .

(10) Alternative minimum taxable income excludes the income from operating in a
job opportunity building zone as provided under section 469.317.

Items of tax preference must not be reduced below zero as a result of the
modifications in this subdivision.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 10.

Minnesota Statutes 2014, section 291.031, is amended to read:

291.031 CREDIT.

(a) The estate of a nonresident decedent that is subject to tax under this chapter on
the value of Minnesota situs property held in a pass-through entity is allowed a credit
against the tax due under section 291.03 equal to the lesser of:

(1) the amount of estate or inheritance tax paid to another state that is attributable to
the Minnesota situs property held in the pass-through entity; or

(2) the amount of tax deleted text begin paid under this section deleted text end new text begin due under section 291.03 new text end attributable to
the Minnesota situs property held in the pass-through entity.

(b) The amount of tax attributable to the Minnesota situs property held in the
pass-through entity must be determined by the increase in the estate or inheritance tax that
results from including the market value of the property in the estate or treating the value
as a taxable inheritance to the recipient of the property.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after December 31, 2013.
new text end

Sec. 11. new text begin REPEALER.
new text end

new text begin Minnesota Rules, part 8092.2000, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

ARTICLE 2

DEPARTMENT OF REVENUE TECHNICAL PROVISIONS:
SALES AND USE TAXES

Section 1.

Minnesota Statutes 2014, section 297A.82, subdivision 4a, is amended to
read:

Subd. 4a.

Deposit in state airports fund.

Tax revenue new text begin , including interest and
penalties, new text end collected from the sale or purchase of an aircraft taxable under this chapter must
be deposited in the state airports fund established in section 360.017. new text begin For purposes of this
subdivision, "revenue" does not include the revenue, including interest and penalties,
generated by the sales tax imposed under section 297A.62, subdivision 1a, which must be
deposited as provided under the Minnesota Constitution, article XI, section 15.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

ARTICLE 3

DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: SPECIAL TAXES

Section 1.

Minnesota Statutes 2014, section 69.021, subdivision 5, is amended to read:

Subd. 5.

Calculation of state aid.

(a) The amount of fire state aid available for
apportionment, before the addition of the minimum fire state aid allocation amount under
subdivision 7, is equal to 107 percent of the amount of premium taxes paid to the state
upon the fire, lightning, sprinkler leakage, and extended coverage premiums reported to
the commissioner by insurers on the Minnesota Firetown Premium Report. This amount
must be reduced by the amount required to pay the state auditor's costs and expenses of
the audits or exams of the firefighters relief associations.

The total amount for apportionment in respect to fire state aid must not be less than
two percent of the premiums reported to the commissioner by insurers on the Minnesota
Firetown Premium Report after subtracting the following amounts:

(1) the amount required to pay the state auditor's costs and expenses of the audits or
exams of the firefighters relief associations; and

(2) one percent of the premiums reported by deleted text begin town and farmers' deleted text end new text begin township new text end mutual
insurance companies and mutual property and casualty companies with total assets of
$5,000,000 or less.

(b) The total amount for apportionment as police state aid is equal to 104 percent
of the amount of premium taxes paid to the state on the premiums reported to the
commissioner by insurers on the Minnesota Aid to Police Premium Report. The total
amount for apportionment in respect to the police state aid program must not be less than
two percent of the amount of premiums reported to the commissioner by insurers on the
Minnesota Aid to Police Premium Report.

(c) The commissioner shall calculate the percentage of increase or decrease reflected
in the apportionment over or under the previous year's available state aid using the same
premiums as a basis for comparison.

(d) In addition to the amount for apportionment of police state aid under paragraph
(b), each year $100,000 must be apportioned for police state aid. An amount sufficient to
pay this increase is annually appropriated from the general fund.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2014, section 290.0922, subdivision 2, is amended to read:

Subd. 2.

Exemptions.

The following entities are exempt from the tax imposed
by this section:

(1) corporations exempt from tax under section 290.05;

(2) real estate investment trusts;

(3) regulated investment companies or a fund thereof; and

(4) entities having a valid election in effect under section 860D(b) of the Internal
Revenue Code;

(5) deleted text begin town and farmers' deleted text end new text begin township new text end mutual insurance companies;

(6) cooperatives organized under chapter 308A or 308B that provide housing
exclusively to persons age 55 and over and are classified as homesteads under section
273.124, subdivision 3; and

(7) a qualified business as defined under section 469.310, subdivision 11, if for the
taxable year all of its property is located in a job opportunity building zone designated
under section 469.314 and all of its payroll is a job opportunity building zone payroll
under section 469.310.

Entities not specifically exempted by this subdivision are subject to tax under this
section, notwithstanding section 290.05.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 3.

Minnesota Statutes 2014, section 296A.01, subdivision 42, is amended to read:

Subd. 42.

Petroleum products.

"Petroleum products" means all of the products
defined in subdivisions 2, 7, 8, 8a, new text begin 8b, new text end 10, 14, 16, 19, 20, 22 to 26, 28, 32, and 35.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4.

Minnesota Statutes 2014, section 296A.07, subdivision 1, is amended to read:

Subdivision 1.

Tax imposed.

There is imposed an excise tax on gasoline, gasoline
blended with ethanol, and agricultural alcohol gasoline used in producing and generating
power for propelling motor vehicles used on the public highways of this state. The tax
is imposed on the first licensed distributor who received the product in Minnesota. For
purposes of this section, gasoline is defined in section 296A.01, subdivisions new text begin 8b, new text end 10, 18,
20, 23, 24, 25, 32, and 34. The tax is payable at the time and in the form and manner
prescribed by the commissioner. The tax is payable at the rates specified in subdivision 3,
subject to the exceptions and reductions specified in section 296A.17.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 5.

Minnesota Statutes 2014, section 297H.06, subdivision 2, is amended to read:

Subd. 2.

Materials.

The tax is not imposed upon charges to generators of mixed
municipal solid waste or upon the volume of nonmixed municipal solid waste for waste
management services to manage the following materials:

(1) mixed municipal solid waste and nonmixed municipal solid waste generated
outside of Minnesota;

(2) recyclable materials that are separated for recycling by the generator, collected
separately from other waste, and recycled, to the extent the price of the service for
handling recyclable material is separately itemized new text begin on a bill to the generator new text end ;

(3) recyclable nonmixed municipal solid waste that is separated for recycling by
the generator, collected separately from other waste, delivered to a waste facility for the
purpose of recycling, and recycled;

(4) industrial waste, when it is transported to a facility owned and operated by
the same person that generated it;

(5) mixed municipal solid waste from a recycling facility that separates or processes
recyclable materials and reduces the volume of the waste by at least 85 percent, provided
that the exempted waste is managed separately from other waste;

(6) recyclable materials that are separated from mixed municipal solid waste by the
generator, collected and delivered to a waste facility that recycles at least 85 percent of its
waste, and are collected with mixed municipal solid waste that is segregated in leakproof
bags, provided that the mixed municipal solid waste does not exceed five percent of the
total weight of the materials delivered to the facility and is ultimately delivered to a waste
facility identified as a preferred waste management facility in county solid waste plans
under section 115A.46;

(7) source-separated compostable deleted text begin waste deleted text end new text begin materials new text end , if the deleted text begin waste is deleted text end new text begin materials are
new text end delivered to a facility exempted as described in this clause. To initially qualify for an
exemption, a facility must apply for an exemption in its application for a new or amended
solid waste permit to the Pollution Control Agency. The first time a facility applies to the
agency it must certify in its application that it will comply with the criteria in items (i) to (v)
and the commissioner of the agency shall so certify to the commissioner of revenue who
must grant the exemption. The facility must annually apply to the agency for certification
to renew its exemption for the following year. The application must be filed according to
the procedures of, and contain the information required by, the agency. The commissioner
of revenue shall grant the exemption if the commissioner of the Pollution Control Agency
finds and certifies to the commissioner of revenue that based on an evaluation of the
composition of incoming waste and residuals and the quality and use of the product:

(i) generators separate materials at the source;

(ii) the separation is performed in a manner appropriate to the technology specific
to the facility that:

(A) maximizes the quality of the product;

(B) minimizes the toxicity and quantity of deleted text begin residuals deleted text end new text begin rejects new text end ; and

(C) provides an opportunity for significant improvement in the environmental
efficiency of the operation;

(iii) the operator of the facility educates generators, in coordination with each county
using the facility, about separating the waste to maximize the quality of the waste stream
for technology specific to the facility;

(iv) process deleted text begin residuals deleted text end new text begin rejects new text end do not exceed 15 percent of the weight of the total
material delivered to the facility; and

(v) the final product is accepted for use;

(8) waste and waste by-products for which the tax has been paid; and

(9) daily cover for landfills that has been approved in writing by the Minnesota
Pollution Control Agency.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 6.

Minnesota Statutes 2014, section 297I.05, subdivision 2, is amended to read:

Subd. 2.

deleted text begin Town and farmers' deleted text end new text begin Township new text end mutual insurance.

A tax is imposed on
deleted text begin town and farmers' deleted text end new text begin township new text end mutual insurance companies. The rate of tax is equal to one
percent of gross premiums less return premiums on all direct business received by the
insurer or agents of the insurer in Minnesota, in cash or otherwise, during the year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 7.

Minnesota Statutes 2014, section 297I.10, subdivision 1, is amended to read:

Subdivision 1.

Cities of the first class.

(a) The commissioner shall order and direct
a surcharge to be collected of two percent of the fire, lightning, and sprinkler leakage gross
premiums, less return premiums, on all direct business received by any licensed foreign or
domestic fire insurance company on property in a city of the first class, or by its agents for
it, in cash or otherwise.

(b) By July 31 and December 31 of each year, the commissioner deleted text begin of management
and budget deleted text end shall pay to each city of the first class a warrant for an amount equal to the
total amount of the surcharge on the premiums collected within that city since the previous
payment.

(c) The treasurer of the city shall place the money received under this subdivision
in a special account or fund to defray all or a portion of the employer contribution
requirement of public employees police and fire plan coverage for city firefighters.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 8.

Minnesota Statutes 2014, section 297I.10, subdivision 3, is amended to read:

Subd. 3.

Appropriation.

The amount necessary to make the payments required
under this section is appropriated to the commissioner deleted text begin of management and budget deleted text end from
the general fund.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 9.

Minnesota Statutes 2014, section 298.01, subdivision 3b, is amended to read:

Subd. 3b.

Deductions.

(a) For purposes of determining taxable income under
subdivision 3, the deductions from gross income include only those expenses necessary
to convert raw ores to marketable quality. Such expenses include costs associated with
refinement but do not include expenses such as transportation, stockpiling, marketing, or
marine insurance that are incurred after marketable ores are produced, unless the expenses
are included in gross income. The allowable deductions from a mine or plant that mines
and produces more than one mineral, metal, or energy resource must be determined
separately for the purposes of computing the deduction in section 290.01, subdivision 19c,
clause (8). These deductions may be combined on one occupation tax return to arrive at
the deduction from gross income for all production.

(b) The provisions of section 290.01, subdivisions 19c, clauses (6) and (8), and 19d,
clauses (6) and deleted text begin (9) deleted text end new text begin (8) new text end , are not used to determine taxable income.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 10.

Minnesota Statutes 2014, section 298.01, subdivision 4c, is amended to read:

Subd. 4c.

Special deductions; net operating loss.

deleted text begin (a) deleted text end For purposes of determining
taxable income under subdivision 4, the provisions of section 290.01, subdivisions 19c,
clauses (6) and (8), and 19d, clauses (6) and deleted text begin (9) deleted text end new text begin (8) new text end , are not used to determine taxable
income.

deleted text begin (b) The amount of net operating loss incurred in a taxable year beginning before
January 1, 1990, that may be carried over to a taxable year beginning after December 31,
1989, is the amount of net operating loss carryover determined in the calculation of the
hypothetical corporate franchise tax under Minnesota Statutes 1988, sections 298.40
and 298.402.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

ARTICLE 4

DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: PROPERTY TAXES

Section 1.

Minnesota Statutes 2014, section 272.02, subdivision 9, is amended to read:

Subd. 9.

Personal property; exceptions.

Except for the taxable personal property
enumerated below, all personal property and the property described in section 272.03,
subdivision 1, paragraphs (c) and (d), shall be exempt.

The following personal property shall be taxable:

(a) personal property which is part of new text begin (i) new text end an electric generating, transmission, or
distribution system deleted text begin or deleted text end new text begin ; (ii) new text end a pipeline system transporting or distributing deleted text begin water, gas, crude
oil, or petroleum deleted text end products new text begin ; new text end or new text begin (iii) new text end mains and pipes used in the distribution of steam or hot
or chilled water for heating or cooling buildings and structures;

(b) railroad docks and wharves which are part of the operating property of a railroad
company as defined in section 270.80;

(c) personal property defined in section 272.03, subdivision 2, clause (3);

(d) leasehold or other personal property interests which are taxed pursuant to section
272.01, subdivision 2; 273.124, subdivision 7; or 273.19, subdivision 1; or any other law
providing the property is taxable as if the lessee or user were the fee owner;

(e) manufactured homes and sectional structures, including storage sheds, decks,
and similar removable improvements constructed on the site of a manufactured home,
sectional structure, park trailer or travel trailer as provided in section 273.125, subdivision
8, paragraph (f); and

(f) flight property as defined in section 270.071.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2014, section 273.032, is amended to read:

273.032 MARKET VALUE DEFINITION.

(a) Unless otherwise provided, for the purpose of determining any property tax
levy limitation based on market value or any limit on net debt, the issuance of bonds,
certificates of indebtedness, or capital notes based on market value, any qualification to
receive state aid based on market value, or any state aid amount based on market value,
the terms "market value," "estimated market value," and "market valuation," whether
equalized or unequalized, mean the estimated market value of taxable property within the
local unit of government before any of the following or similar adjustments for:

(1) the market value exclusions under:

(i) section 273.11, subdivisions 14a and 14c (vacant platted land);

(ii) section 273.11, subdivision 16 (certain improvements to homestead property);

(iii) section 273.11, subdivisions 19 and 20 (certain improvements to business
properties);

(iv) section 273.11, subdivision 21 (homestead property damaged by mold);

deleted text begin (v) section 273.11, subdivision 22 (qualifying lead hazardous reduction projects);
deleted text end

deleted text begin (vi) deleted text end new text begin (v) new text end section 273.13, subdivision 34 (homestead of a disabled veteran or family
caregiver); or

deleted text begin (vii) deleted text end new text begin (vi) new text end section 273.13, subdivision 35 (homestead market value exclusion); or

(2) the deferment of value under:

(i) the Minnesota Agricultural Property Tax Law, section 273.111;

(ii) the Aggregate Resource Preservation Law, section 273.1115;

(iii) the Minnesota Open Space Property Tax Law, section 273.112;

(iv) the rural preserves property tax program, section 273.114; or

(v) the Metropolitan Agricultural Preserves Act, section 473H.10; or

(3) the adjustments to tax capacity for:

(i) tax increment financing under sections 469.174 to 469.1794;

(ii) fiscal disparities under chapter 276A or 473F; or

(iii) powerline credit under section 273.425.

(b) Estimated market value under paragraph (a) also includes the market value
of tax-exempt property if the applicable law specifically provides that the limitation,
qualification, or aid calculation includes tax-exempt property.

(c) Unless otherwise provided, "market value," "estimated market value," and
"market valuation" for purposes of property tax levy limitations and calculation of state
aid, refer to the estimated market value for the previous assessment year and for purposes
of limits on net debt, the issuance of bonds, certificates of indebtedness, or capital notes
refer to the estimated market value as last finally equalized.

(d) For purposes of a provision of a home rule charter or of any special law that is not
codified in the statutes and that imposes a levy limitation based on market value or any limit
on debt, the issuance of bonds, certificates of indebtedness, or capital notes based on market
value, the terms "market value," "taxable market value," and "market valuation," whether
equalized or unequalized, mean "estimated market value" as defined in paragraph (a).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 3.

Minnesota Statutes 2014, section 273.33, subdivision 1, is amended to read:

Subdivision 1.

Listing and assessment in county.

The personal property of express,
stage and transportation companies, and of pipeline companies engaged in the business
of transporting deleted text begin natural gas, gasoline, crude oil, or other petroleum deleted text end products new text begin , new text end except as
otherwise provided by law, shall be listed and assessed in the county, town or district
where the same is usually kept.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4.

Minnesota Statutes 2014, section 273.33, subdivision 2, is amended to read:

Subd. 2.

Listing and assessment by commissioner.

The personal property,
consisting of the pipeline system of mains, pipes, and equipment attached thereto, of
pipeline companies and others engaged in the operations or business of transporting
deleted text begin natural gas, gasoline, crude oil, or other petroleum deleted text end products by pipelines, shall be listed
with and assessed by the commissioner of revenue and the values provided to the
city or county assessor by order. This subdivision shall not apply to the assessment of
the products transported through the pipelines nor to the lines of local commercial gas
companies engaged primarily in the business of distributing deleted text begin gas deleted text end new text begin products new text end to consumers at
retail nor to pipelines used by the owner thereof to supply deleted text begin natural gas or other petroleum
deleted text end products exclusively for such owner's own consumption and not for resale to others. If
more than 85 percent of the deleted text begin natural gas or other petroleum deleted text end products actually transported
over the pipeline is used for the owner's own consumption and not for resale to others,
then this subdivision shall not apply; provided, however, that in that event, the pipeline
shall be assessed in proportion to the percentage of deleted text begin gas deleted text end new text begin products new text end actually transported over
such pipeline that is not used for the owner's own consumption. On or before August 1,
the commissioner shall certify to the auditor of each county, the amount of such personal
property assessment against each company in each district in which such property is
located. If the commissioner determines that the amount of personal property assessment
certified on or before August 1 is in error, the commissioner may issue a corrected
certification on or before October 1. The commissioner may correct errors that are merely
clerical in nature until December 31.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 5.

Minnesota Statutes 2014, section 274.01, subdivision 1, is amended to read:

Subdivision 1.

Ordinary board; meetings, deadlines, grievances.

(a) The town
board of a town, or the council or other governing body of a city, is the new text begin local new text end board
of appeal and equalization except (1) in cities whose charters provide for a board of
equalization or (2) in any city or town that has transferred its local board of review power
and duties to the county board as provided in subdivision 3. The county assessor shall
fix a day and time when deleted text begin the board or deleted text end the new text begin local new text end board of equalization shall meet in the
assessment districts of the county. Notwithstanding any law or city charter to the contrary,
a city board of equalization shall be referred to as a new text begin local new text end board of appeal and equalization.
On or before February 15 of each year the assessor shall give written notice of the time
to the city or town clerk. Notwithstanding the provisions of any charter to the contrary,
the meetings must be held between April 1 and May 31 each year. The clerk shall give
published and posted notice of the meeting at least ten days before the date of the meeting.

The board shall meet either at a central location within the county or at the office of
the clerk to review the assessment and classification of property in the town or city. No
changes in valuation or classification which are intended to correct errors in judgment by
the county assessor may be made by the county assessor after the board has adjourned
in those cities or towns that hold a local board of review; however, corrections of errors
that are merely clerical in nature or changes that extend homestead treatment to property
are permitted after adjournment until the tax extension date for that assessment year. The
changes must be fully documented and maintained in the assessor's office and must be
available for review by any person. A copy of the changes made during this period in
those cities or towns that hold a local board of review must be sent to the county board no
later than December 31 of the assessment year.

(b) The board shall determine whether the taxable property in the town or city has
been properly placed on the list and properly valued by the assessor. If real or personal
property has been omitted, the board shall place it on the list with its market value, and
correct the assessment so that each tract or lot of real property, and each article, parcel,
or class of personal property, is entered on the assessment list at its market value. No
assessment of the property of any person may be raised unless the person has been
duly notified of the intent of the board to do so. On application of any person feeling
aggrieved, the board shall review the assessment or classification, or both, and correct
it as appears just. The board may not make an individual market value adjustment or
classification change that would benefit the property if the owner or other person having
control over the property has refused the assessor access to inspect the property and the
interior of any buildings or structures as provided in section 273.20. A board member
shall not participate in any actions of the board which result in market value adjustments
or classification changes to property owned by the board member, the spouse, parent,
stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew,
or niece of a board member, or property in which a board member has a financial interest.
The relationship may be by blood or marriage.

(c) A local board may reduce assessments upon petition of the taxpayer but the total
reductions must not reduce the aggregate assessment made by the county assessor by more
than one percent. If the total reductions would lower the aggregate assessments made by
the county assessor by more than one percent, none of the adjustments may be made. The
assessor shall correct any clerical errors or double assessments discovered by the board
without regard to the one percent limitation.

(d) A local board does not have authority to grant an exemption or to order property
removed from the tax rolls.

(e) A majority of the members may act at the meeting, and adjourn from day to day
until they finish hearing the cases presented. The assessor shall attend and take part in
the proceedings, but must not vote. The county assessor, or an assistant delegated by the
county assessor shall attend the meetings. The board shall list separately all omitted
property added to the list by the board and all items of property increased or decreased,
with the market value of each item of property, added or changed by the board. The
county assessor shall enter all changes made by the board.

(f) Except as provided in subdivision 3, if a person fails to appear in person, by
counsel, or by written communication before the board after being duly notified of the
board's intent to raise the assessment of the property, or if a person feeling aggrieved by an
assessment or classification fails to apply for a review of the assessment or classification,
the person may not appear before the county board of appeal and equalization for a review.
This paragraph does not apply if an assessment was made after the local board meeting, as
provided in section 273.01, or if the person can establish not having received notice of
market value at least five days before the local board meeting.

(g) The local board must complete its work and adjourn within 20 days from the
time of convening stated in the notice of the clerk, unless a longer period is approved by
the commissioner of revenue. No action taken after that date is valid. All complaints
about an assessment or classification made after the meeting of the board must be heard
and determined by the county board of equalization. A nonresident may, at any time,
before the meeting of the board file written objections to an assessment or classification
with the county assessor. The objections must be presented to the board at its meeting by
the county assessor for its consideration.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 6.

Minnesota Statutes 2014, section 274.135, subdivision 3, is amended to read:

Subd. 3.

Proof of compliance; transfer of duties.

(a) Any county that conducts
county boards of appeal and equalization meetings must provide proof to the commissioner
by deleted text begin December 1, 2009, and each year thereafter, deleted text end new text begin February 1 new text end that it is in compliance with the
requirements of subdivision 2. deleted text begin Beginning in 2009, deleted text end This notice must also verify that there
was a quorum of voting members at each meeting of the board of appeal and equalization
in the deleted text begin current deleted text end new text begin previous new text end year. A county that does not comply with these requirements is
deemed to have transferred its board of appeal and equalization powers to the special
board of equalization appointed pursuant to section 274.13, subdivision 2, beginning
with the following year's assessment and continuing unless the powers are reinstated
under paragraph (c). A county that does not comply with the requirements of subdivision
2 and has not appointed a special board of equalization shall appoint a special board of
equalization before the following year's assessment.

(b) The county shall notify the taxpayers when the board of appeal and equalization
for a county has been transferred to the special board of equalization under this subdivision
and, prior to the meeting time of the special board of equalization, the county shall make
available to those taxpayers a procedure for a review of the assessments, including, but
not limited to, open book meetings. This alternate review process must take place in
April and May.

(c) A county board whose powers are transferred to the special board of equalization
under this subdivision may be reinstated by resolution of the county board and upon proof
of compliance with the requirements of subdivision 2. The resolution and proofs must
be provided to the commissioner by deleted text begin December deleted text end new text begin February new text end 1 in order to be effective for
the deleted text begin following deleted text end new text begin current new text end year's assessment.

(d) If a person who was entitled to appeal to the county board of appeal and
equalization or to the county special board of equalization is not able to do so in a
particular year because the county board or special board did not meet the quorum and
training requirements in this section and section 274.13, or because the special board
was not appointed, that person may instead appeal to the commissioner of revenue,
provided that the appeal is received by the commissioner prior to August 1. The appeal
is not subject to either chapter 14 or section 270C.92. The commissioner must issue
an appropriate order to the county assessor in response to each timely appeal, either
upholding or changing the valuation or classification of the property. Prior to October 1 of
each year, the commissioner must charge and bill the county where the property is located
$500 for each tax parcel covered by an order issued under this paragraph in that year.
Amounts received by the commissioner under this paragraph must be deposited in the
state's general fund. If payment of a billed amount is not received by the commissioner
before December 1 of the year when billed, the commissioner must deduct that unpaid
amount from any state aid the commissioner would otherwise pay to the county under
chapter 477A in the next year. Late payments may either be returned to the county
uncashed and undeposited or may be accepted. If a late payment is accepted, the state aid
paid to the county under chapter 477A must be adjusted within 12 months to eliminate any
reduction that occurred because the payment was late. Amounts needed to make these
adjustments are included in the appropriation under section 477A.03, subdivision 2.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for county boards of appeal and
equalization meetings held in 2016 and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2014, section 275.065, subdivision 1, is amended to read:

Subdivision 1.

Proposed levy.

(a) Notwithstanding any law or charter to the
contrary, on or before September 30, each county and each home rule charter or statutory
city shall certify to the county auditor the proposed property tax levy for taxes payable in
the following year.

(b) Notwithstanding any law or charter to the contrary, on or before September 15,
each town and each special taxing district shall adopt and certify to the county auditor a
proposed property tax levy for taxes payable in the following year. For towns, the final
certified levy shall also be considered the proposed levy.

(c) On or before September 30, each school district that has not mutually agreed
with its home county to extend this date shall certify to the county auditor the proposed
property tax levy for taxes payable in the following year. Each school district that has
agreed with its home county to delay the certification of its proposed property tax levy
must certify its proposed property tax levy for the following year no later than October
7. The school district shall certify the proposed levy as:

(1) a specific dollar amount by school district fund, broken down between
voter-approved and non-voter-approved levies and between referendum market value
and tax capacity levies; or

(2) the maximum levy limitation certified by the commissioner of education
according to section 126C.48, subdivision 1.

(d) If the board of estimate and taxation or any similar board that establishes
maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
property tax levies for funds under its jurisdiction by charter to the county auditor by the
date specified in paragraph (a), the city shall be deemed to have certified its levies for
those taxing jurisdictions.

(e) For purposes of this section, "special taxing district" means a special taxing
district as defined in section 275.066. Intermediate school districts that levy a tax
under chapter 124 or 136D, joint powers boards established under sections 123A.44 to
123A.446, and Common School Districts No. 323, Franconia, and No. 815, Prinsburg, are
also special taxing districts for purposes of this section.

(f) At the meeting at which a taxing authority, other than a town, adopts its proposed
tax levy under this subdivision, the taxing authority shall announce the time and place
of deleted text begin its deleted text end new text begin any new text end subsequent regularly scheduled meetings at which the budget and levy will be
discussed and at which the public will be allowed to speak. The time and place of those
meetings must be included in the proceedings or summary of proceedings published in the
official newspaper of the taxing authority under section 123B.09, 375.12, or 412.191.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 8.

Minnesota Statutes 2014, section 282.01, subdivision 1a, is amended to read:

Subd. 1a.

Conveyance to public entities.

(a) Upon written request from a state
agency or a governmental subdivision of the state, a parcel of unsold tax-forfeited land
must be withheld from sale or lease to others for a maximum of six months. The request
must be submitted to the county auditor. Upon receipt, the county auditor must withhold
the parcel from sale or lease to any other party for six months, and must confirm the
starting date of the six-month withholding period to the requesting agency or subdivision.
If the request is from a governmental subdivision of the state, the governmental
subdivision must pay the maintenance costs incurred by the county during the period the
parcel is withheld. The county board may approve a sale or conveyance to the requesting
party during the withholding period. A conveyance of the property to the requesting
party terminates the withholding period.

A governmental subdivision of the state must not make, and a county auditor must
not act upon, a second request to withhold a parcel from sale or lease within 18 months
of a previous request for that parcel. A county may reject a request made under this
paragraph if the request is made more than 30 days after the county has given notice to the
requesting state agency or governmental subdivision of the state that the county intends to
sell or otherwise dispose of the property.

(b) Nonconservation tax-forfeited lands may be sold by the county board, for
their market value as determined by the county board, to an organized or incorporated
governmental subdivision of the state for any public purpose for which the subdivision is
authorized to acquire property. When the term "market value" is used in this section, it
means an estimate of the full and actual market value of the parcel as determined by the
county board, but in making this determination, the board and the persons employed by or
under contract with the board in order to perform, conduct, or assist in the determination,
are exempt from the licensure requirements of chapter 82B.

(c) Nonconservation tax-forfeited lands may be deleted text begin released from the trust in favor of
the taxing districts on application to deleted text end new text begin sold by new text end the county board deleted text begin by deleted text end new text begin , for their market value as
determined by the county board, to new text end a state agency for deleted text begin an authorized use at not less than
their market value as determined by the county board deleted text end new text begin any public purpose for which the
agency is authorized to acquire property new text end .

(d) Nonconservation tax-forfeited lands may be sold by the county board to an
organized or incorporated governmental subdivision of the state or state agency for less
than their market value if:

(1) the county board determines that a sale at a reduced price is in the public interest
because a reduced price is necessary to provide an incentive to correct the blighted
conditions that make the lands undesirable in the open market, or the reduced price will
lead to the development of affordable housing; and

(2) the governmental subdivision or state agency has documented its specific plans
for correcting the blighted conditions or developing affordable housing, and the specific
law or laws that empower it to acquire real property in furtherance of the plans.

If the sale under this paragraph is to a governmental subdivision of the state, the
commissioner of revenue must convey the property on behalf of the state by quitclaim
deed. If the sale under this paragraph is to a state agency, new text begin the property is released from
the trust in favor of the taxing districts and new text end the commissioner new text begin of revenue new text end must deleted text begin issue a
conveyance document that releases the property from the trust in favor of the taxing
districts deleted text end new text begin convey the property on behalf of the state by quitclaim deed to the agency new text end .

(e) Nonconservation tax-forfeited land held in trust in favor of the taxing districts
may be conveyed by the commissioner of revenue in the name of the state to a
governmental subdivision for an authorized public use, if an application is submitted to the
commissioner which includes a statement of facts as to the use to be made of the tract and
the favorable recommendation of the county board. For the purposes of this paragraph,
"authorized public use" means a use that allows an indefinite segment of the public to
physically use and enjoy the property in numbers appropriate to its size and use, or is for a
public service facility. Authorized public uses as defined in this paragraph are limited to:

(1) a road, or right-of-way for a road;

(2) a park that is both available to, and accessible by, the public that contains
improvements such as campgrounds, playgrounds, athletic fields, trails, or shelters;

(3) trails for walking, bicycling, snowmobiling, or other recreational purposes, along
with a reasonable amount of surrounding land maintained in its natural state;

(4) transit facilities for buses, light rail transit, commuter rail or passenger rail,
including transit ways, park-and-ride lots, transit stations, maintenance and garage
facilities, and other facilities related to a public transit system;

(5) public beaches or boat launches;

(6) public parking;

(7) civic recreation or conference facilities; and

(8) public service facilities such as fire halls, police stations, lift stations, water
towers, sanitation facilities, water treatment facilities, and administrative offices.

No monetary compensation or consideration is required for the conveyance, except as
provided in subdivision 1g, but the conveyance is subject to the conditions provided in
law, including, but not limited to, the reversion provisions of subdivisions 1c and 1d.

(f) The commissioner of revenue shall convey a parcel of nonconservation
tax-forfeited land to a local governmental subdivision of the state by quitclaim deed
on behalf of the state upon the favorable recommendation of the county board if the
governmental subdivision has certified to the board that prior to forfeiture the subdivision
was entitled to the parcel under a written development agreement or instrument, but
the conveyance failed to occur prior to forfeiture. No compensation or consideration is
required for, and no conditions attach to, the conveyance.

(g) The commissioner of revenue shall convey a parcel of nonconservation
tax-forfeited land to the association of a common interest community by quitclaim deed
upon the favorable recommendation of the county board if the association certifies to the
board that prior to forfeiture the association was entitled to the parcel under a written
agreement, but the conveyance failed to occur prior to forfeiture. No compensation or
consideration is required for, and no conditions attach to, the conveyance.

(h) Conservation tax-forfeited land may be sold to a governmental subdivision of
the state for less than its market value for either: (1) creation or preservation of wetlands;
(2) drainage or storage of storm water under a storm water management plan; or (3)
preservation, or restoration and preservation, of the land in its natural state. The deed must
contain a restrictive covenant limiting the use of the land to one of these purposes for
30 years or until the property is reconveyed back to the state in trust. At any time, the
governmental subdivision may reconvey the property to the state in trust for the taxing
districts. The deed of reconveyance is subject to approval by the commissioner of revenue.
No part of a purchase price determined under this paragraph shall be refunded upon a
reconveyance, but the amount paid for a conveyance under this paragraph may be taken
into account by the county board when setting the terms of a future sale of the same
property to the same governmental subdivision under paragraph (b) or (d). If the lands
are unplatted and located outside of an incorporated municipality and the commissioner
of natural resources determines there is a mineral use potential, the sale is subject to the
approval of the commissioner of natural resources.

(i) A park and recreation board in a city of the first class is a governmental
subdivision for the purposes of this section.

(j) Tax-forfeited land held in trust in favor of the taxing districts may be conveyed
by the commissioner of revenue in the name of the state to a governmental subdivision for
a school forest under section 89.41. An application that includes a statement of facts as
to the use to be made of the tract and the favorable recommendation of the county board
and the commissioner of natural resources must be submitted to the commissioner of
revenue. No monetary compensation or consideration is required for the conveyance, but
the conveyance is subject to the conditional use and reversion provisions of subdivisions
1c and 1d, paragraph (e). At any time, the governmental subdivision may reconvey the
property back to the state in trust for the taxing districts. The deed of reconveyance is
subject to approval by the commissioner of revenue.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 9.

Minnesota Statutes 2014, section 282.01, subdivision 1d, is amended to read:

Subd. 1d.

Reverter for failure to use; conveyance to state.

(a) After three years
from the date of any conveyance of tax-forfeited land to a governmental subdivision for
an authorized public use as provided in this section, regardless of when the deed for the
authorized public use was executed, if the governmental subdivision has failed to put the
land to that use, or abandons that use, the governing body of the subdivision must: (1)
with the approval of the county board, purchase the property for an authorized public
purpose at the present market value as determined by the county board, or (2) authorize
the proper officers to convey the land, or the part of the land not required for an authorized
public use, to the state of Minnesota in trust for the taxing districts. If the governing body
purchases the property under clause (1), the commissioner of revenue shall, upon proper
application submitted by the county auditor new text begin and upon the reconveyance of the land subject
to the conditional use deed to the state new text end , convey the property on behalf of the state by
quitclaim deed to the subdivision free of a use restriction and the possibility of reversion
or defeasement. If the governing body decides to reconvey the property to the state under
this clause, the officers shall execute a deed of conveyance immediately. The conveyance
is subject to the approval of the commissioner and its form must be approved by the
attorney general. For 15 years from the date of the conveyance, there is no failure to put
the land to the authorized public use and no abandonment of that use if a formal plan of
the governmental subdivision, including, but not limited to, a comprehensive plan or land
use plan, shows an intended future use of the land for the authorized public use.

(b) Property held by a governmental subdivision of the state under a conditional use
deed executed under this section by the commissioner of revenue on or after January 1,
2007, may be acquired by that governmental subdivision after 15 years from the date
of the conveyance if the commissioner determines upon written application from the
subdivision that the subdivision has in fact put the property to the authorized public use for
which it was conveyed, and the subdivision has made a finding that it has no current plans
to change the use of the lands. Prior to conveying the property, the commissioner shall
inquire whether the county board where the land is located objects to a conveyance of the
property to the subdivision without conditions and without further act by or obligation
of the subdivision. If the county does not object within 60 days, and the commissioner
makes a favorable determination, the commissioner shall issue a quitclaim deed on behalf
of the state unconditionally conveying the property to the governmental subdivision. For
purposes of this paragraph, demonstration of an intended future use for the authorized
public use in a formal plan of the governmental subdivision does not constitute use for
that authorized public use.

(c) Property held by a governmental subdivision of the state under a conditional use
deed executed under this section by the commissioner of revenue before January 1, 2007,
is released from the use restriction and possibility of reversion on January 1, 2022, if the
county board records a resolution describing the land and citing this paragraph. The
county board may authorize the county treasurer to deduct the amount of the recording
fees from future settlements of property taxes to the subdivision.

(d) Except for tax-forfeited land conveyed to establish a school forest under section
89.41, property conveyed under a conditional use deed executed under this section by
the commissioner of revenue, regardless of when the deed for the authorized public use
was executed, is released from the use restriction and reverter, and any use restriction or
reverter for which no declaration of reversion has been recorded with the county recorder
or registrar of titles, as appropriate, is nullified on the later of: (1) January 1, 2015; (2) 30
years from the date the deed was acknowledged; or (3) final resolution of an appeal to
district court under subdivision 1e, if a lis pendens related to the appeal is recorded in the
office of the county recorder or registrar of titles, as appropriate, prior to January 1, 2015.

(e) Notwithstanding paragraphs (a) to (d), tax-forfeited land conveyed to establish a
school forest under section 89.41 is subject to a perpetual conditional use deed and reverter.
The property reverts to the state in trust for the taxing districts by operation of law if the
commissioner of natural resources determines and reports to the commissioner of revenue
under section 89.41, subdivision 3, that the governmental subdivision has failed to use the
land for school forest purposes for three consecutive years. The commissioner of revenue
shall record a declaration of reversion for land that has reverted under this paragraph.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 10.

Laws 2014, chapter 308, article 9, section 94, is amended to read:

Sec. 94. REPEALER.

(a) Minnesota Statutes 2012, sections 273.1398, subdivision 4b; 290.01, subdivision
19e; 290.0674, subdivision 3; 290.191, subdivision 4; and 290.33, and Minnesota Rules,
part 8007.0200, are repealed.

(b) Minnesota Statutes 2012, sections 16D.02, subdivisions 5 and 8; 16D.11,
subdivision 2; 270C.53; 270C.991, subdivision 4; 272.02, subdivisions 1, 1a, 43, 48, 51,
53, 67, 72, and 82; deleted text begin 272.027, subdivision 2; deleted text end 272.031; 273.015, subdivision 1; 273.03,
subdivision 3; 273.075; 273.13, subdivision 21a; 273.1383; 273.1386; 273.80; 275.77;
279.32; 281.173, subdivision 8; 281.174, subdivision 8; 281.328; 282.10; 282.23; 287.20,
subdivision 4; 287.27, subdivision 2; 290.01, subdivisions 4b and 20e; 295.52, subdivision
7; 297A.666; 297A.71, subdivisions 4, 5, 7, 9, 10, 17, 18, 20, 32, and 41; 297F.08,
subdivision 11; 297H.10, subdivision 2; 469.174, subdivision 10c; 469.175, subdivision
2b; 469.176, subdivision 1i; 469.177, subdivision 10; 477A.0124, subdivisions 1 and 6;
and 505.173, Minnesota Statutes 2013 Supplement, section 273.1103, Laws 1993, chapter
375, article 9, section 47, and Minnesota Rules, parts 8002.0200, subpart 8; 8100.0800;
and 8130.7500, subpart 7, are repealed.

(c) Minnesota Statutes 2012, section 469.1764, is repealed.

(d) Minnesota Statutes 2012, sections 289A.56, subdivision 7; 297A.68, subdivision
38; 469.330; 469.331; 469.332; 469.333; 469.334; 469.335; 469.336; 469.337; 469.338;
469.339; 469.340, subdivisions 1, 2, 3, and 5; and 469.341, and Minnesota Statutes 2013
Supplement, section 469.340, subdivision 4, are repealed.

(e) Minnesota Statutes 2012, section 290.06, subdivisions 30 and 31, are repealed.

Sec. 11. new text begin REVIVAL AND REENACTMENT.
new text end

new text begin Pursuant to Minnesota Statutes, section 645.36, section 272.027, subdivision 2, is
revived and reenacted effective retroactively from May 20, 2014.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 12. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2014, sections 273.111, subdivision 9a; and 281.22, new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

ARTICLE 5

DEPARTMENT OF REVENUE TECHNICAL PROVISIONS: MISCELLANEOUS

Section 1.

Minnesota Statutes 2014, section 270A.03, subdivision 5, is amended to read:

Subd. 5.

Debt.

(a) "Debt" means a legal obligation of a natural person to pay a fixed
and certain amount of money, which equals or exceeds $25 and which is due and payable
to a claimant agency. The term includes criminal fines imposed under section 609.10 or
609.125, fines imposed for petty misdemeanors as defined in section 609.02, subdivision
4a, and restitution. A debt may arise under a contractual or statutory obligation, a court
order, or other legal obligation, but need not have been reduced to judgment.

A debt includes any legal obligation of a current recipient of assistance which is
based on overpayment of an assistance grant where that payment is based on a client
waiver or an administrative or judicial finding of an intentional program violation;
or where the debt is owed to a program wherein the debtor is not a client at the time
notification is provided to initiate recovery under this chapter and the debtor is not a
current recipient of food support, transitional child care, or transitional medical assistance.

(b) A debt does not include any legal obligation to pay a claimant agency for medical
care, including hospitalization if the income of the debtor at the time when the medical
care was rendered does not exceed the following amount:

(1) for an unmarried debtor, an income of deleted text begin $8,800 deleted text end new text begin $12,360 new text end or less;

(2) for a debtor with one dependent, an income of deleted text begin $11,270 deleted text end new text begin $15,830 new text end or less;

(3) for a debtor with two dependents, an income of deleted text begin $13,330 deleted text end new text begin $18,730 new text end or less;

(4) for a debtor with three dependents, an income of deleted text begin $15,120 deleted text end new text begin $21,240 new text end or less;

(5) for a debtor with four dependents, an income of deleted text begin $15,950 deleted text end new text begin $22,410 new text end or less; and

(6) for a debtor with five or more dependents, an income of deleted text begin $16,630 deleted text end new text begin $23,360 new text end or less.

new text begin For purposes of this paragraph, "debtor" means the individual whose income,
together with the income of the individual's spouse, other than a separated spouse, brings
the individual within the income provisions of this paragraph. For purposes of this
paragraph, a spouse, other than a separated spouse, is a dependent.
new text end

(c) The commissioner shall adjust the income amounts in paragraph (b) by the
percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue
Code, except that in section 1(f)(3)(B) the word " deleted text begin 1999 deleted text end new text begin 2013 new text end " shall be substituted for
the word "1992." For deleted text begin 2001 deleted text end new text begin 2015 new text end , the commissioner shall then determine the percent
change from the 12 months ending on August 31, deleted text begin 1999 deleted text end new text begin 2013 new text end , to the 12 months ending on
August 31, deleted text begin 2000 deleted text end new text begin 2014 new text end , and in each subsequent year, from the 12 months ending on August
31, deleted text begin 1999 deleted text end new text begin 2013 new text end , to the 12 months ending on August 31 of the year preceding the taxable
year. The determination of the commissioner pursuant to this subdivision shall not be
considered a "rule" and shall not be subject to the Administrative Procedure Act contained
in chapter 14. The income amount as adjusted must be rounded to the nearest $10 amount.
If the amount ends in $5, the amount is rounded up to the nearest $10 amount.

(d) Debt also includes an agreement to pay a MinnesotaCare premium, regardless of
the dollar amount of the premium authorized under section 256L.15, subdivision 1a.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for debts incurred
after December 31, 2013.
new text end

Sec. 2.

Minnesota Statutes 2014, section 270C.35, is amended by adding a subdivision
to read:

new text begin Subd. 11. new text end

new text begin Dismissal of administrative appeal. new text end

new text begin If a taxpayer files an administrative
appeal for an order of the commissioner and also files an appeal to the Tax Court for
that same order of the commissioner, the administrative appeal is dismissed and the
commissioner is no longer required to make a determination of appeal under subdivision 6.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for all administrative appeals filed
after June 30, 2015.
new text end

Sec. 3.

Minnesota Statutes 2014, section 270C.72, subdivision 4, is amended to read:

Subd. 4.

Licensing authority; duties.

All licensing authorities must require
the applicant to provide the applicant's Social Security number new text begin or individual taxpayer
identification number new text end and Minnesota business identification number new text begin , as applicable, new text end on
all license applications. Upon request of the commissioner, the licensing authority
must provide the commissioner with a list of all applicants, including the name,
address, business name and address, new text begin and new text end Social Security number deleted text begin , deleted text end new text begin or individual taxpayer
identification number new text end and business identification number new text begin , as applicable, new text end of each applicant.
The commissioner may request from a licensing authority a list of the applicants no more
than once each calendar year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

ARTICLE 6

DEPARTMENT OF REVENUE POLICY PROVISIONS: INDIVIDUAL
INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES

Section 1.

Minnesota Statutes 2014, section 289A.08, subdivision 16, is amended to
read:

Subd. 16.

Tax refund or return preparers; electronic filing; paper filing fee
imposed.

(a) A "tax refund or return preparer," as defined in section 289A.60, subdivision
13, paragraph (f), who is a tax return preparer for purposes of section 6011(e) of the
Internal Revenue Code, and who reasonably expects to prepare more than ten Minnesota
individual income new text begin , corporate franchise, S corporation, partnership, or fiduciary income new text end tax
returns for the prior deleted text begin calendar deleted text end year must file all Minnesota individual income new text begin , corporate
franchise, S corporation, partnership, or fiduciary income new text end tax returns prepared for that
deleted text begin calendar deleted text end year by electronic means.

(b) Paragraph (a) does not apply to a return if the taxpayer has indicated on the return
that the taxpayer did not want the return filed by electronic means.

(c) For each return that is not filed electronically by a tax refund or return preparer
under this subdivision, including returns filed under paragraph (b), a paper filing fee
of $5 is imposed upon the preparer. The fee is collected from the preparer in the same
manner as income tax. The fee does not apply to returns that the commissioner requires
to be filed in paper form.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 2.

Minnesota Statutes 2014, section 289A.09, subdivision 2, is amended to read:

Subd. 2.

Withholding statement.

(a) A person required to deduct and withhold
from an employee a tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision
2, or who would have been required to deduct and withhold a tax under section 290.92,
subdivision 2a or 3, or persons required to withhold tax under section 290.923, subdivision
2, determined without regard to section 290.92, subdivision 19, if the employee or payee
had claimed no more than one withholding exemption, or who paid wages or made
payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923,
subdivision 2, to an employee or person receiving royalty payments in excess of $600,
or who has entered into a voluntary withholding agreement with a payee under section
290.92, subdivision 20, must give every employee or person receiving royalty payments in
respect to the remuneration paid by the person to the employee or person receiving royalty
payments during the calendar year, on or before January 31 of the succeeding year, or, if
employment is terminated before the close of the calendar year, within 30 days after the
date of receipt of a written request from the employee if the 30-day period ends before
January 31, a written statement showing the following:

(1) name of the person;

(2) the name of the employee or payee and the employee's or payee's Social Security
account number;

(3) the total amount of wages as that term is defined in section 290.92, subdivision
1, paragraph (1); the total amount of remuneration subject to withholding under section
290.92, subdivision 20; the amount of sick pay as required under section 6051(f) of the
Internal Revenue Code; and the amount of royalties subject to withholding under section
290.923, subdivision 2; and

(4) the total amount deducted and withheld as tax under section 290.92, subdivision
2a or 3, or 290.923, subdivision 2.

(b) The statement required to be furnished by paragraph (a) with respect to any
remuneration must be furnished at those times, must contain the information required, and
must be in the form the commissioner prescribes.

(c) The commissioner may prescribe rules providing for reasonable extensions of
time, not in excess of 30 days, to employers or payers required to give the statements to
their employees or payees under this subdivision.

(d) A duplicate of any statement made under this subdivision and in accordance
with rules prescribed by the commissioner, along with a reconciliation in the form the
commissioner prescribes of the statements for the calendar year, including a reconciliation
of the quarterly returns required to be filed under subdivision 1, must be filed with the
commissioner on or before February 28 of the year after the payments were made.

(e) If an employer cancels the employer's Minnesota withholding account number
required by section 290.92, subdivision 24, the information required by paragraph (d),
must be filed with the commissioner within 30 days of the end of the quarter in which
the employer cancels its account number.

(f) The employer must submit the statements required to be sent to the commissioner
deleted text begin in the same manner required to satisfy the federal reporting requirements of section
6011(e) of the Internal Revenue Code and the regulations issued under it. An employer
must submit statements to the commissioner required by this section by electronic means
if the employer is required to send more than 25 statements to the commissioner, even
though the employer is not required to submit the returns federally by electronic means.
For statements issued for wages paid in 2011 and after, the threshold is ten. All statements
issued for withholding required under section 290.92 are aggregated for purposes of
determining whether the electronic submission threshold is met deleted text end . new text begin The commissioner shall
prescribe the content, format, and manner of the statement pursuant to section 270C.30.
new text end

(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph
(a), clause (2), must submit the returns required by this subdivision and subdivision 1,
paragraph (a), with the commissioner by electronic means.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for statements required to be sent to
the commissioner after December 31, 2015.
new text end

Sec. 3.

Minnesota Statutes 2014, section 289A.12, subdivision 14, is amended to read:

Subd. 14.

deleted text begin Regulated investment companies; deleted text end Reporting new text begin exempt interest and
new text end exempt-interest dividends.

(a) A regulated investment company paying $10 or more in
exempt-interest dividends to an individual who is a resident of Minnesota new text begin , or any person
receiving $10 or more of exempt interest or exempt-interest dividends and paying as
nominee to an individual who is a resident of Minnesota, new text end must make a return indicating
the amount of the new text begin exempt interest or new text end exempt-interest dividends, the name, address, and
Social Security number of the recipient, and any other information that the commissioner
specifies. The return must be provided to the deleted text begin shareholder deleted text end new text begin recipient new text end by February 15 of the
year following the year of the payment. The return provided to the deleted text begin shareholder deleted text end new text begin recipient
new text end must include a clear statement, in the form prescribed by the commissioner, that the
new text begin exempt interest or new text end exempt-interest dividends must be included in the computation of
Minnesota taxable income. By June 1 of each year, the deleted text begin regulated investment company
deleted text end new text begin payor new text end must file a copy of the return with the commissioner.

(b) For purposes of this subdivision, the following definitions apply.

(1) "Exempt-interest dividends" mean exempt-interest dividends as defined in
section 852(b)(5) of the Internal Revenue Code, but does not include the portion of
exempt-interest dividends that are not required to be added to federal taxable income
under section 290.01, subdivision 19a, clause (1)(ii).

(2) "Regulated investment company" means regulated investment company as
defined in section 851(a) of the Internal Revenue Code or a fund of the regulated
investment company as defined in section 851(g) of the Internal Revenue Code.

new text begin (3) "Exempt interest" means income on obligations of any state other than
Minnesota, or a political or governmental subdivision, municipality, or governmental
agency or instrumentality of any state other than Minnesota, and exempt from federal
income taxes under the Internal Revenue Code or any other federal statute.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports required to be filed after
December 31, 2015.
new text end

Sec. 4.

Minnesota Statutes 2014, section 289A.60, subdivision 28, is amended to read:

Subd. 28.

Preparer identification number.

Any Minnesota deleted text begin individual deleted text end income tax
return or claim for refund prepared by a "tax refund or return preparer" as defined in
subdivision 13, paragraph (f), shall bear the identification number the preparer is required
to use federally under section 6109(a)(4) of the Internal Revenue Code. A tax refund or
return preparer who prepares a Minnesota new text begin tax return for an new text end individual deleted text begin income tax return deleted text end new text begin ,
corporation, S corporation, partnership, fiduciary, new text end or claim for refund and fails to include
the required number on the return or claim is subject to a penalty of $50 for each failure.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 5.

Minnesota Statutes 2014, section 290A.19, is amended to read:

290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT
CERTIFICATE.

new text begin (a) new text end The owner or managing agent of any property for which rent is paid for
occupancy as a homestead must furnish a certificate of rent paid to a person who is a
renter on December 31, in the form prescribed by the commissioner. If the renter moves
before December 31, the owner or managing agent may give the certificate to the renter
at the time of moving, or mail the certificate to the forwarding address if an address has
been provided by the renter. The certificate must be made available to the renter before
February 1 of the year following the year in which the rent was paid. The owner or
managing agent must retain a duplicate of each certificate or an equivalent record showing
the same information for a period of three years. The duplicate or other record must be
made available to the commissioner upon request.

new text begin (b) The commissioner may require the owner or managing agent, through a simple
process, to furnish to the commissioner on or before March 1 a copy of each certificate
of rent paid furnished to a renter for rent paid in the prior year, in the content, format,
and manner prescribed by the commissioner pursuant to section 270C.30. Before
implementing requirements under this paragraph, the commissioner, after consulting
with representatives of owners or managing agents, shall develop an implementation and
administration plan for the requirements of this paragraph that attempts to minimize
financial burdens, costs of administration and compliance, and takes into consideration
existing systems of owners and managing agents.
new text end

new text begin (c) new text end For the purposes of this section, "owner" includes a park owner as defined under
section 327C.01, subdivision 6, and "property" includes a lot as defined under section
327C.01, subdivision 3.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for certificates of rent paid for rent
paid after December 31, 2014.
new text end

Sec. 6.

Minnesota Statutes 2014, section 291.03, subdivision 10, is amended to read:

Subd. 10.

Qualified farm property.

Property satisfying all of the following
requirements is qualified farm property:

(1) The value of the property was included in the federal adjusted taxable estate.

(2) The property consists of agricultural land and is owned by a person or entity that
is either not subject to or is in compliance with section 500.24.

(3) For property taxes payable in the taxable year of the decedent's death, the
property is classified as class 2a property under section 273.13, subdivision 23, and is
classified as agricultural homestead, agricultural relative homestead, or special agricultural
homestead under section 273.124.

(4) The decedent continuously owned the property, including property the decedent
is deemed to own under sections 2036, 2037, and 2038 of the Internal Revenue Code, for
the three-year period ending on the date of death of the decedent either by ownership of
the agricultural land or pursuant to holding an interest in an entity that is not subject to
or is in compliance with section 500.24.

(5) The property is classified for property tax purposes as class 2a property under
section 273.13, subdivision 23, for three years following the date of death of the decedent deleted text begin .
deleted text end new text begin , provided that:
new text end

new text begin (i) no property ceases to be qualified farm property solely because a residence
existing at the time of the decedent's death is reclassified as class 4bb property under
section 273.13, subdivision 25, during the three-year period; and
new text end

new text begin (ii) no property ceases to be qualified farm property solely because a portion
consisting of no more than one-fifth is reclassified as 2b property under section 273.13,
subdivision 23, during the three-year period, if the qualified heir has not substantially
altered the reclassified property during the holding period.
new text end

(6) The estate and the qualified heir elect to treat the property as qualified farm
property and agree, in a form prescribed by the commissioner, to pay the recapture tax
under subdivision 11, if applicable.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after June 30, 2011.
new text end

ARTICLE 7

DEPARTMENT OF REVENUE POLICY PROVISIONS: SPECIAL TAXES

Section 1.

Minnesota Statutes 2014, section 289A.38, subdivision 6, is amended to read:

Subd. 6.

Omission in excess of 25 percent.

Additional taxes may be assessed
within 6-1/2 years after the due date of the return or the date the return was filed,
whichever is later, if:

(1) the taxpayer omits from gross income an amount properly includable in it that is
in excess of 25 percent of the amount of gross income stated in the return;

(2) the taxpayer omits from a sales, use, or withholding tax return new text begin , or a return for a
tax imposed under section 295.52, new text end an amount of taxes in excess of 25 percent of the
taxes reported in the return; or

(3) the taxpayer omits from the gross estate assets in excess of 25 percent of the
gross estate reported in the return.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2014, section 295.54, subdivision 2, is amended to read:

Subd. 2.

Pharmacy refund.

A pharmacy may claim an annual refund against
the total amount of tax, if any, the pharmacy owes during that calendar year under
section 295.52, subdivision 4. The refund shall equal the amount paid by the pharmacy
to a wholesale drug distributor subject to tax under section 295.52, subdivision 3, for
legend drugs delivered by the pharmacy outside of Minnesota, multiplied by the tax
percentage specified in section 295.52, subdivision 3. If the amount of the refund exceeds
the tax liability of the pharmacy under section 295.52, subdivision 4, the commissioner
shall provide the pharmacy with a refund equal to the excess amount. Each qualifying
pharmacy must apply for the refund on the annual return as deleted text begin provided under section
295.55, subdivision 5 deleted text end new text begin prescribed by the commissioner, on or before March 15 of the year
following the calendar year the legend drugs were delivered outside Minnesota new text end . The
refund deleted text begin must be claimed within 18 months from the date the drugs were delivered outside
of Minnesota deleted text end new text begin shall not be allowed if the initial claim for refund is filed more than one year
after the original due date of the return new text end . Interest on refunds paid under this subdivision
will begin to accrue 60 days after the date a claim for refund is filed. For purposes of this
subdivision, the date a claim is filed is the due date of the return if a return is due or the
date of the actual claim for refund, whichever is later.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for qualifying legend drugs delivered
outside Minnesota after December 31, 2014.
new text end

Sec. 3.

Minnesota Statutes 2014, section 296A.01, is amended by adding a subdivision
to read:

new text begin Subd. 9a. new text end

new text begin Bulk storage or bulk storage facility. new text end

new text begin "Bulk storage" or "bulk storage
facility" means a single property, or contiguous or adjacent properties used for a common
purpose and owned or operated by the same person, on or in which are located one or more
stationary tanks that are used singularly or in combination for the storage or containment
of more than 1,100 gallons of petroleum.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4.

Minnesota Statutes 2014, section 296A.01, subdivision 33, is amended to read:

Subd. 33.

Motor fuel.

"Motor fuel" means a liquid new text begin or gaseous form of fuel new text end ,
regardless of its composition or properties, used to propel a motor vehicle.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 5.

Minnesota Statutes 2014, section 297E.02, subdivision 7, is amended to read:

Subd. 7.

Untaxed gambling product.

(a) In addition to penalties or criminal
sanctions imposed by this chapter, a person, organization, or business entity possessing or
selling a pull-tab, electronic pull-tab game, or tipboard upon which the tax imposed by
this chapter has not been paid is liable for a tax of six percent of the ideal gross of each
pull-tab, electronic pull-tab game, or tipboard. The tax on a partial deal must be assessed
as if it were a full deal.

(b) In addition to penalties and criminal sanctions imposed by this chapter, a person
new text begin (1) new text end not licensed by the board who conducts bingo, linked bingo, electronic linked bingo,
raffles, or paddlewheel games new text begin , or (2) who conducts gambling prohibited under sections
609.75 to 609.763, other than activities subject to tax under section 297E.03, new text end is liable for a
tax of six percent of the gross receipts from that activity.

(c) The tax deleted text begin must deleted text end new text begin may new text end be assessed by the commissioner. An assessment must be
considered a jeopardy assessment or jeopardy collection as provided in section 270C.36.
The commissioner shall assess the tax based on personal knowledge or information
available to the commissioner. The commissioner shall mail to the taxpayer at the
taxpayer's last known address, or serve in person, a written notice of the amount of tax,
demand its immediate payment, and, if payment is not immediately made, collect the tax
by any method described in chapter 270C, except that the commissioner need not await the
expiration of the times specified in chapter 270C. The tax assessed by the commissioner
is presumed to be valid and correctly determined and assessed. The burden is upon the
taxpayer to show its incorrectness or invalidity. The tax imposed under this subdivision
does not apply to gambling that is exempt from taxation under subdivision 2.

new text begin (d) A person, organization, or business entity conducting gambling activity under
this subdivision must file monthly tax returns with the commissioner, in the form required
by the commissioner. The returns must be filed on or before the 20th day of the month
following the month in which the gambling activity occurred. The tax imposed by this
section is due and payable at the time when the returns are required to be filed.
new text end

new text begin (e) Notwithstanding any law to the contrary, neither the commissioner nor a public
employee may reveal facts contained in a tax return filed with the commissioner of
revenue as required by this subdivision, nor can any information contained in the report or
return be used against the tax obligor in any criminal proceeding, unless independently
obtained, except in connection with a proceeding involving taxes due under this section,
or as provided in section 270C.055, subdivision 1. However, this paragraph does not
prohibit the commissioner from publishing statistics that do not disclose the identity of
tax obligors or the contents of particular returns or reports. Any person violating this
paragraph is guilty of a gross misdemeanor.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for games played or purchased after
June 30, 2015.
new text end

ARTICLE 8

DEPARTMENT OF REVENUE POLICY PROVISIONS: PROPERTY TAXES

Section 1.

Minnesota Statutes 2014, section 13.51, subdivision 2, is amended to read:

Subd. 2.

Income property assessment data.

The following data collected by
political subdivisions new text begin and the state new text end from individuals or business entities concerning
income properties are classified as private or nonpublic data pursuant to section 13.02,
subdivisions 9 and 12:

(a) detailed income and expense figures;

(b) average vacancy factors;

(c) verified net rentable areas or net usable areas, whichever is appropriate;

(d) anticipated income and expenses;

(e) projected vacancy factors; and

(f) lease information.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2014, section 270.071, subdivision 2, is amended to read:

Subd. 2.

Air commerce.

deleted text begin (a) deleted text end "Air commerce" means the transportation by aircraft
of persons or property for hire in interstate, intrastate, or international transportation
on regularly scheduled flights or on intermittent or irregularly timed flights by airline
companies new text begin and includes transportation by any airline company making three or more
flights in or out of Minnesota, or within Minnesota, during a calendar year new text end .

deleted text begin (b) "Air commerce" includes but is not limited to an intermittent or irregularly timed
flight, a flight arranged at the convenience of an airline and the person contracting for the
transportation, or a charter flight. It includes any airline company making three or more
flights in or out of Minnesota during a calendar year.
deleted text end

deleted text begin (c) "Air commerce" does not include casual transportation for hire by aircraft
commonly owned and used for private air flight purposes if the person furnishing the
transportation does not hold out to be engaged regularly in transportation for hire.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 3.

Minnesota Statutes 2014, section 270.071, subdivision 7, is amended to read:

Subd. 7.

Flight property.

"Flight property" means all aircraft and flight equipment
used in connection therewith, including spare flight equipment. Flight property also
includes computers and computer software used in operating, controlling, or regulating
aircraft and flight equipment. new text begin Flight property does not include aircraft with a maximum
takeoff weight of less than 30,000 pounds.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 4.

Minnesota Statutes 2014, section 270.071, subdivision 8, is amended to read:

Subd. 8.

Person.

"Person" means deleted text begin any deleted text end new text begin an new text end individual, deleted text begin corporation, firm,
copartnership, company, or association, and includes any guardian, trustee, executor,
administrator, receiver, conservator, or any person acting in any fiduciary capacity therefor
deleted text end new text begin trust, estate, fiduciary, partnership, company, corporation, limited liability company,
association, governmental unit or agency, public or private organization of any kind,
or other legal entity new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 5.

Minnesota Statutes 2014, section 270.071, is amended by adding a subdivision
to read:

new text begin Subd. 10. new text end

new text begin Intermittent or irregularly timed flights. new text end

new text begin "Intermittently or irregularly
timed flights" means any flight in which the departure time, departure location, and arrival
location are specifically negotiated with the customer or the customer's representative,
including but not limited to charter flights.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 6.

Minnesota Statutes 2014, section 270.072, subdivision 2, is amended to read:

Subd. 2.

Assessment of flight property.

Flight property that is owned by, or is
leased, loaned, or otherwise made available to an airline company operating in Minnesota
shall be assessed and appraised annually by the commissioner with reference to its value
on January 2 of the assessment year in the manner prescribed by sections 270.071 to
270.079. deleted text begin Aircraft with a gross weight of less than 30,000 pounds and used on intermittent
or irregularly timed flights shall be excluded from the provisions of sections 270.071 to
270.079.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 7.

Minnesota Statutes 2014, section 270.072, subdivision 3, is amended to read:

Subd. 3.

Report by airline company.

new text begin (a) new text end Each year, on or before July 1, every
airline company engaged in air commerce in this state shall file with the commissioner a
report under oath setting forth specifically the information prescribed by the commissioner
to enable the commissioner to make the assessment required in sections 270.071 to
270.079, unless the commissioner determines that the airline company deleted text begin or person should be
excluded from deleted text end new text begin is exempt from new text end filing deleted text begin because its activities do not constitute air commerce
as defined herein deleted text end .

new text begin (b) The commissioner shall prescribe the content, format, and manner of the report
pursuant to section 270C.30, except that a "law administered by the commissioner"
includes the property tax laws. If a report is made by electronic means, the taxpayer's
signature is defined pursuant to section 270C.304, except that a "law administered by the
commissioner" includes the property tax laws.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin The amendment to paragraph (a) is effective for reports
filed in 2016 and thereafter. The amendment adding paragraph (b) is effective the day
following final enactment.
new text end

Sec. 8.

Minnesota Statutes 2014, section 270.072, is amended by adding a subdivision
to read:

new text begin Subd. 3a. new text end

new text begin Commissioner filed reports. new text end

new text begin If an airline company fails to file a report
required by subdivision 3, the commissioner may, from information in the commissioner's
possession or obtainable by the commissioner, make and file a report for the airline
company, or may issue a notice of net tax capacity and tax under section 270.075,
subdivision 2.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 9.

Minnesota Statutes 2014, section 270.12, is amended by adding a subdivision
to read:

new text begin Subd. 6. new text end

new text begin Reassessment orders. new text end

new text begin If the State Board of Equalization determines that a
considerable amount of property has been undervalued or overvalued compared to like
property such that the assessment is grossly unfair or inequitable, the State Board of
Equalization may, pursuant to its responsibilities under subdivisions 2 and 3, issue orders
to the county assessor to reassess all or any part of a parcel in a county.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 10.

Minnesota Statutes 2014, section 270.82, subdivision 1, is amended to read:

Subdivision 1.

Annual report required.

Every railroad company doing business
in Minnesota shall annually file with the commissioner on or before March 31 a report
under oath setting forth the information prescribed by the commissioner to enable the
commissioner to make the valuation and equalization required by sections 270.80 to
270.87. new text begin The commissioner shall prescribe the content, format, and manner of the report
pursuant to section 270C.30, except that a "law administered by the commissioner"
includes the property tax laws. If a report is made by electronic means, the taxpayer's
signature is defined pursuant to section 270C.304, except that a "law administered by the
commissioner" includes the property tax laws.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 11.

Minnesota Statutes 2014, section 270C.89, subdivision 1, is amended to read:

Subdivision 1.

Initial report.

Each county assessor shall file by April 1 with the
commissioner a copy of the abstract that will be acted upon by the local and county
boards of review. The abstract must list the real and personal property in the county
itemized by assessment districts. The assessor of each county in the state shall file with
the commissioner, within ten working days following final action of the local board of
review or equalization and within five days following final action of the county board of
equalization, any changes made by the local or county board. The information must be
filed in the manner prescribed by the commissioner. deleted text begin It must be accompanied by a printed
or typewritten copy of the proceedings of the appropriate board.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for county boards of appeal and
equalization meetings held in 2016 and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2014, section 272.029, subdivision 2, is amended to read:

Subd. 2.

Definitions.

(a) For the purposes of this section, the term:

(1) "wind energy conversion system" has the meaning given in section 216C.06,
subdivision 19, and also includes a substation that is used and owned by one or more
wind energy conversion facilities;

(2) "large scale wind energy conversion system" means a wind energy conversion
system of more than 12 megawatts, as measured by the nameplate capacity of the system
or as combined with other systems as provided in paragraph (b);

(3) "medium scale wind energy conversion system" means a wind energy conversion
system of over two and not more than 12 megawatts, as measured by the nameplate
capacity of the system or as combined with other systems as provided in paragraph (b); and

(4) "small scale wind energy conversion system" means a wind energy conversion
system of two megawatts and under, as measured by the nameplate capacity of the system
or as combined with other systems as provided in paragraph (b).

(b) For systems installed and contracted for after January 1, 2002, the total size of a
wind energy conversion system under this subdivision shall be determined according to
this paragraph. Unless the systems are interconnected with different distribution systems,
the nameplate capacity of one wind energy conversion system shall be combined with the
nameplate capacity of any other wind energy conversion system that is:

(1) located within five miles of the wind energy conversion system;

(2) constructed within the same deleted text begin calendar year deleted text end new text begin 12-month period new text end as the wind energy
conversion system; and

(3) under common ownership.

In the case of a dispute, the commissioner of commerce shall determine the total size
of the system, and shall draw all reasonable inferences in favor of combining the systems.

(c) In making a determination under paragraph (b), the commissioner of commerce
may determine that two wind energy conversion systems are under common ownership
when the underlying ownership structure contains similar persons or entities, even if the
ownership shares differ between the two systems. Wind energy conversion systems are
not under common ownership solely because the same person or entity provided equity
financing for the systems.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports filed in 2016 and thereafter.
new text end

Sec. 13.

Minnesota Statutes 2014, section 272.029, subdivision 4, is amended to read:

Subd. 4.

Reports.

(a) An owner of a wind energy conversion system subject to tax
under subdivision 3 shall file a report with the commissioner of revenue annually on
or before deleted text begin February 1 deleted text end new text begin January 15 new text end detailing the amount of electricity in kilowatt-hours
that was produced by the wind energy conversion system for the previous calendar year.
The commissioner shall prescribe the form of the report. The report must contain the
information required by the commissioner to determine the tax due to each county under
this section for the current year. If an owner of a wind energy conversion system subject
to taxation under this section fails to file the report by the due date, the commissioner
of revenue shall determine the tax based upon the nameplate capacity of the system
multiplied by a capacity factor of 60 percent.

(b) On or before February 28, the commissioner of revenue shall notify the owner of
the wind energy conversion systems of the tax due to each county for the current year and
shall certify to the county auditor of each county in which the systems are located the tax
due from each owner for the current year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports filed in 2016 and thereafter.
new text end

Sec. 14.

Minnesota Statutes 2014, section 272.029, is amended by adding a subdivision
to read:

new text begin Subd. 8. new text end

new text begin Extension. new text end

new text begin The commissioner may, for good cause, extend the time for
filing the report required by subdivision 4. The extension must not exceed 15 days.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports filed in 2016 and thereafter.
new text end

Sec. 15.

Minnesota Statutes 2014, section 273.061, subdivision 7, is amended to read:

Subd. 7.

Division of duties between local and county assessor.

The duty of the
duly appointed local assessor shall be to view and appraise the value of all property as
provided by law, but all the book work shall be done by the county assessor, or the
assessor's assistants, and the value of all property subject to assessment and taxation shall
be determined by the county assessor, except as otherwise hereinafter provided. If directed
by the county assessor, the local assessor deleted text begin shall deleted text end new text begin must new text end perform the duties enumerated in
subdivision 8, clause (16) new text begin , and must enter construction and valuation data into the records
in the manner prescribed by the county auditor new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 16.

Minnesota Statutes 2014, section 273.08, is amended to read:

273.08 ASSESSOR'S DUTIES.

The assessor shall actually view, and determine the market value of each tract or lot
of real property listed for taxation, including the value of all improvements and structures
thereon, at maximum intervals of five years and shall enter the value opposite each
description. new text begin When directed by the county assessor, local assessors must enter construction
and valuation data into the records in the manner prescribed by the county assessor.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 17.

Minnesota Statutes 2014, section 273.121, is amended by adding a subdivision
to read:

new text begin Subd. 3. new text end

new text begin Compliance. new text end

new text begin A county assessor, or a city assessor having the powers
of a county assessor, who does not comply with the timely notice requirement under
subdivision 1 must:
new text end

new text begin (1) mail an additional valuation notice to each person who was not provided timely
notice; and
new text end

new text begin (2) convene a supplemental local board of appeal and equalization or local review
session no sooner than ten days after sending the additional notices required by clause (1).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for valuation notices sent in 2016
and thereafter.
new text end

Sec. 18.

Minnesota Statutes 2014, section 273.371, is amended to read:

273.371 REPORTS OF UTILITY COMPANIES.

Subdivision 1.

Report required.

Every electric light, power, gas, water, express,
stage, deleted text begin and deleted text end transportation deleted text begin company deleted text end new text begin , new text end and pipeline new text begin company new text end doing business in Minnesota
shall annually file with the commissioner on or before March 31 a report under oath setting
forth the information prescribed by the commissioner to enable the commissioner to make
valuations, recommended valuations, and equalization required under sections 273.33,
273.35, 273.36, 273.37, and 273.3711. If all the required information is not available on
March 31, the company or pipeline shall file the information that is available on or before
March 31, and the balance of the information as soon as it becomes available.

Subd. 2.

Extension.

The commissioner for good cause may extend the time for
filing the report required by subdivision 1. The extension deleted text begin may deleted text end new text begin must new text end not exceed 15 days.

new text begin Subd. 3. new text end

new text begin Reports filed by the commissioner. new text end

new text begin If a company fails to file a report
required by subdivision 1, the commissioner may, from information in the commissioner's
possession or obtainable by the commissioner, make and file a report for the company, or
make the valuations, recommended valuations, and equalizations required under sections
273.33, 273.35 to 273.37, and 273.3711.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 19.

Minnesota Statutes 2014, section 273.372, subdivision 2, is amended to read:

Subd. 2.

Contents and filing of petition.

(a) In all appeals to court that are required
to be brought against the commissioner under this section, the petition initiating the appeal
must be served on the commissioner and must be filed with the Tax Court in Ramsey
County, as provided in paragraph (b) or (c).

(b) If the appeal to court is from an order of the commissioner, it must be brought
under chapter 271 new text begin and filed within the time period prescribed in section 271.06,
subdivision 2 new text end , except that when the provisions of this section conflict with chapter
271 new text begin or 278 new text end , this section prevails. In addition, the petition must include all the parcels
encompassed by that order which the petitioner claims have been partially, unfairly,
or unequally assessed, assessed at a valuation greater than their real or actual value,
misclassified, or are exempt. For this purpose, an order of the commissioner is either (1) a
certification or notice of value by the commissioner for property described in subdivision
1, or (2) the final determination by the commissioner of either an administrative appeal
conference or informal administrative appeal described in subdivision 4.

(c) If the appeal is from the tax that results from implementation of the
commissioner's order, certification, or recommendation, it must be brought under
chapter 278, and the provisions in that chapter apply, except that service shall be on the
commissioner only and not on the local officials specified in section 278.01, subdivision 1,
and if any other provision of this section conflicts with chapter 278, this section prevails.
In addition, the petition must include either all the utility parcels or all the railroad parcels
in the state in which the petitioner claims an interest and which the petitioner claims have
been partially, unfairly, or unequally assessed, assessed at a valuation greater than their
real or actual value, misclassified, or are exempt.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 20.

Minnesota Statutes 2014, section 273.372, subdivision 4, is amended to read:

Subd. 4.

Administrative appeals.

(a) Companies that submit the reports under
section 270.82 or 273.371 by the date specified in that section, or by the date specified
by the commissioner in an extension, may appeal administratively to the commissioner
prior to bringing an action in court.

(b) Companies deleted text begin that deleted text end must deleted text begin submit reports under section 270.82 must submit deleted text end new text begin file new text end a
written request deleted text begin to deleted text end new text begin for an appeal with new text end the commissioner deleted text begin for a conference deleted text end within deleted text begin ten deleted text end new text begin 30
new text end days after the new text begin notice new text end date of the commissioner's valuation certification or new text begin other new text end notice
to the company deleted text begin , or by June 15, whichever is earlier deleted text end . new text begin For purposes of this section, the
term "notice date" means the date of the valuation certification, commissioner's order,
recommendation, or other notice.
new text end

(c) deleted text begin Companies that submit reports under section 273.371 must submit a written
request to the commissioner for a conference within ten days after the date of the
commissioner's valuation certification or notice to the company, or by July 1, whichever
is earlier. deleted text end new text begin The appeal need not be in any particular form but must contain the following
information:
new text end

new text begin (1) name and address of the company;
new text end

new text begin (2) the date;
new text end

new text begin (3) its Minnesota identification number;
new text end

new text begin (4) the assessment year or period involved;
new text end

new text begin (5) the findings in the valuation that the company disputes;
new text end

new text begin (6) a summary statement specifying its reasons for disputing each item; and
new text end

new text begin (7) the signature of the company's duly authorized agent or representative.
new text end

new text begin (d) When requested in writing and within the time allowed for filing an
administrative appeal, the commissioner may extend the time for filing an appeal for a
period of not more than 15 days from the expiration of the time for filing the appeal.
new text end

deleted text begin (d) deleted text end new text begin (e) new text end The commissioner shall conduct the conference new text begin either in person or by
telephone new text end upon the commissioner's entire files and records and such further information as
may be offered. The conference must be held no later than 20 days after the date of the
deleted text begin commissioner's valuation certification or notice to the company, or by the date specified
by the commissioner in an extension deleted text end new text begin request for an appeal new text end . Within deleted text begin 60 deleted text end new text begin 30 new text end days after the
conference the commissioner shall make a final determination of the matter and shall
notify the company promptly of the determination. The conference is not a contested
case hearing new text begin subject to chapter 14 new text end .

deleted text begin (e) In addition to the opportunity for a conference under paragraph (a), the
commissioner shall also provide the railroad and utility companies the opportunity to
discuss any questions or concerns relating to the values established by the commissioner
through certification or notice in a less formal manner. This does not change or modify
the deadline for requesting a conference under paragraph (a), the deadline in section
271.06 for appealing an order of the commissioner, or the deadline in section 278.01 for
appealing property taxes in court.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 21.

Minnesota Statutes 2014, section 273.372, is amended by adding a subdivision
to read:

new text begin Subd. 5. new text end

new text begin Agreement determining valuation. new text end

new text begin When it appears to be in the best
interest of the state, the commissioner may settle any matter under consideration regarding
an appeal filed under this section. The agreement must be in writing and signed by
the commissioner and the company or the company's authorized representative. The
agreement is final and conclusive, and except upon a showing of fraud, malfeasance,
or misrepresentation of a material fact, the case may not be reopened as to the matters
agreed upon.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2016 and
thereafter.
new text end

Sec. 22.

Minnesota Statutes 2014, section 273.372, is amended by adding a subdivision
to read:

new text begin Subd. 6. new text end

new text begin Dismissal of administrative appeal. new text end

new text begin If a taxpayer files an administrative
appeal from an order of the commissioner and also files an appeal to the tax court for
that same order of the commissioner, the administrative appeal is dismissed and the
commissioner is no longer required to make the determination of appeal under subdivision
4.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2015.
new text end

Sec. 23.

Minnesota Statutes 2014, section 274.13, subdivision 1, is amended to read:

Subdivision 1.

Members; meetings; rules for equalizing assessments.

The county
commissioners, or a majority of them, with the county auditor, or, if the auditor cannot be
present, the deputy county auditor, or, if there is no deputy, the court administrator of the
district court, shall form a board for the equalization of the assessment of the property
of the county, including the property of all cities whose charters provide for a board of
equalization. This board shall be referred to as the county board of appeal and equalization.
The board shall meet annually, on the date specified in section 274.14, at the office of the
auditor. Each member shall take an oath to fairly and impartially perform duties as a
member. Members shall not participate in any actions of the board which result in market
value adjustments or classification changes to property owned by the board member, the
spouse, parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle,
aunt, nephew, or niece of a board member, or property in which a board member has a
financial interest. The relationship may be by blood or marriage. The board shall examine
and compare the returns of the assessment of property of the towns or districts, and
equalize them so that each tract or lot of real property and each article or class of personal
property is entered on the assessment list at its market value, subject to the following rules:

(1) The board shall raise the valuation of each tract or lot of real property which
in its opinion is returned below its market value to the sum believed to be its market
value. The board must first give notice of intention to raise the valuation to the person in
whose name it is assessed, if the person is a resident of the county. The notice must fix
a time and place for a hearing.

(2) The board shall reduce the valuation of each tract or lot which in its opinion is
returned above its market value to the sum believed to be its market value.

(3) The board shall raise the valuation of each class of personal property which
in its opinion is returned below its market value to the sum believed to be its market
value. It shall raise the aggregate value of the personal property of individuals, firms, or
corporations, when it believes that the aggregate valuation, as returned, is less than the
market value of the taxable personal property possessed by the individuals, firms, or
corporations, to the sum it believes to be the market value. The board must first give notice
to the persons of intention to do so. The notice must set a time and place for a hearing.

(4) The board shall reduce the valuation of each class of personal property that
is returned above its market value to the sum it believes to be its market value. Upon
complaint of a party aggrieved, the board shall reduce the aggregate valuation of the
individual's personal property, or of any class of personal property for which the individual
is assessed, which in its opinion has been assessed at too large a sum, to the sum it believes
was the market value of the individual's personal property of that class.

(5) The board must not reduce the aggregate value of all the property of its county, as
submitted to the county board of equalization, with the additions made by the auditor under
this chapter, by more than one percent of its whole valuation. The board may raise the
aggregate valuation of real property, and of each class of personal property, of the county,
or of any town or district of the county, when it believes it is below the market value of the
property, or class of property, to the aggregate amount it believes to be its market value.

(6) The board shall change the classification of any property which in its opinion
is not properly classified.

(7) The board does not have the authority to grant an exemption or to order property
removed from the tax rolls.

new text begin (8) The board may not make an individual market value adjustment or classification
change that would benefit property if the owner or other person having control over the
property has refused the assessor access to inspect the property and the interior of any
buildings or structures as provided in section 273.20.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for county board of appeal and
equalization meetings in 2016 and thereafter.
new text end

Sec. 24.

Minnesota Statutes 2014, section 275.62, subdivision 2, is amended to read:

Subd. 2.

Local governments required to report.

For purposes of this section,
"local governmental unit" means a county, home rule charter or statutory city with a
population greater than 2,500 deleted text begin , a town with a population greater than 5,000, or a home rule
charter or statutory city or town that receives a distribution from the taconite municipal aid
account in the levy year deleted text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 25.

Minnesota Statutes 2014, section 278.01, subdivision 1, is amended to read:

Subdivision 1.

Determination of validity.

(a) Any person having personal property,
or any estate, right, title, or interest in or lien upon any parcel of land, who claims that
such property has been partially, unfairly, or unequally assessed in comparison with other
property in the (1) city, or (2) county, or (3) in the case of a county containing a city of the
first class, the portion of the county excluding the first class city, or that the parcel has
been assessed at a valuation greater than its real or actual value, or that the tax levied
against the same is illegal, in whole or in part, or has been paid, or that the property is
exempt from the tax so levied, may have the validity of the claim, defense, or objection
determined by the district court of the county in which the tax is levied or by the Tax
Court by serving one copy of a petition for such determination upon the county auditor,
one copy on the county attorney, one copy on the county treasurer, and three copies on the
county assessor. The county assessor shall immediately forward one copy of the petition
to the appropriate governmental authority in a home rule charter or statutory city or town
in which the property is located if that city or town employs its own certified assessor.
A copy of the petition shall also be forwarded by the assessor to the school board of the
school district in which the property is located.

(b) In counties where the office of county treasurer has been combined with the
office of county auditor, the county may elect to require the petitioner to serve the number
of copies as determined by the county. The county assessor shall immediately forward one
copy of the petition to the appropriate governmental authority in a home rule charter or
statutory city or town in which the property is located if that city or town employs its own
certified assessor. A list of petitioned properties, including the name of the petitioner, the
identification number of the property, and the estimated market value, shall be sent on
or before the first day of July by the county auditor/treasurer to the school board of the
school district in which the property is located.

(c) For all counties, the petitioner must file the copies with proof of service, in the
office of the court administrator of the district court on or before April 30 of the year in
which the tax becomes payable. A petition for determination under this section may be
transferred by the district court to the Tax Court. An appeal may also be taken to the Tax
Court under chapter 271 at any time following receipt of the valuation notice new text begin that county
assessors are new text end required by section 273.121 new text begin to send to persons whose property is to be
included on the assessment roll that year, new text end but prior to May 1 of the year in which the
taxes are payable.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 26.

Minnesota Statutes 2014, section 290C.03, is amended to read:

290C.03 ELIGIBILITY REQUIREMENTS.

(a) Land may be enrolled in the sustainable forest incentive program under this
chapter if all of the following conditions are met:

(1) the land consists of at least 20 contiguous acres and at least 50 percent of the
land must meet the definition of forest land in section 88.01, subdivision 7, during the
enrollment;

(2) a forest management plan for the land must be new text begin (i) new text end prepared by an approved plan
writer and implemented during the period in which the land is enrolled new text begin , and (ii) registered
with the Department of Natural Resources new text end ;

(3) timber harvesting and forest management guidelines must be used in conjunction
with any timber harvesting or forest management activities conducted on the land during
the period in which the land is enrolled;

(4) the land must be enrolled for a minimum of eight years;

(5) there are no delinquent property taxes on the land; deleted text begin and
deleted text end

(6) claimants enrolling more than 1,920 acres in the sustainable forest incentive
program must allow year-round, nonmotorized access to fish and wildlife resources and
motorized access on established and maintained roads and trails, unless the road or trail is
temporarily closed for safety, natural resource, or road damage reasons on enrolled land
except within one-fourth mile of a permanent dwelling or during periods of high fire
hazard as determined by the commissioner of natural resources deleted text begin . deleted text end new text begin ; and
new text end

new text begin (7) the land is not classified as 2c managed forest land.
new text end

(b) Claimants required to allow access under paragraph (a), clause (6), do not by
that action:

(1) extend any assurance that the land is safe for any purpose;

(2) confer upon the person the legal status of an invitee or licensee to whom a duty
of care is owed; or

(3) assume responsibility for or incur liability for any injury to the person or property
caused by an act or omission of the person.

new text begin (c) A minimum of three acres must be excluded from enrolled land when the land is
improved with a structure that is not a minor, ancillary, or nonresidential structure. If land
does not meet the definition of forest land in section 290C.02, subdivision 6, because the
land is (1) enrolled in the reinvest in Minnesota program, (2) enrolled in a state or federal
conservation reserve or easement program under sections 103F.501 to 103F.531, (3)
subject to the Minnesota agricultural property tax under section 273.111, or (4) subject
to agricultural land preservation controls or restrictions as defined in section 40A.02, or
the Metropolitan Agricultural Preserves Act under chapter 473H, the entire parcel that
contains the land is not eligible to be enrolled in the program.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin The amendment to paragraph (a), clause (2), is effective for
certifications filed after July 1, 2016. The amendment adding paragraph (a), clause (7), is
effective for certifications and applications due in 2015 and thereafter. The amendment
adding paragraph (c) is effective the day following final enactment.
new text end

Sec. 27.

Minnesota Statutes 2014, section 477A.013, is amended by adding a
subdivision to read:

new text begin Subd. 14. new text end

new text begin Communication by electronic mail. new text end

new text begin Prior to receiving aid pursuant to
this section, a city must register an official electronic mail address with the commissioner,
which the commissioner may use as an exclusive means to communicate with the city.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2016 and thereafter.
new text end

Sec. 28.

Minnesota Statutes 2014, section 477A.19, is amended by adding a
subdivision to read:

new text begin Subd. 3a. new text end

new text begin Certification. new text end

new text begin On or before June 1 of each year, the commissioner of
natural resources shall certify to the commissioner of revenue the number of watercraft
launches and the number of watercraft trailer parking spaces in each county.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2016 and thereafter.
new text end

Sec. 29.

Minnesota Statutes 2014, section 477A.19, is amended by adding a
subdivision to read:

new text begin Subd. 3b. new text end

new text begin Certification. new text end

new text begin On or before June 1 of each year, the commissioner of
natural resources shall certify to the commissioner of revenue the counties that complied
with the requirements of subdivision 3 the prior year and are eligible to receive aid
under this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2016 and thereafter.
new text end

Sec. 30.

Minnesota Statutes 2014, section 559.202, subdivision 2, is amended to read:

Subd. 2.

Exception.

This section does not apply new text begin to sales made under chapter 282 or
new text end if the purchaser is represented throughout the transaction by either:

(1) a person licensed to practice law in this state; or

(2) a person licensed as a real estate broker or salesperson under chapter 82,
provided that the representation does not create a dual agency, as that term is defined
in section 82.55, subdivision 6.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales of tax-forfeited land
occurring after the day following final enactment.
new text end

Sec. 31.

Laws 2014, chapter 308, article 1, section 14, subdivision 2, is amended to read:

Subd. 2.

Payment of supplemental credit.

new text begin (a) new text end The commissioner must pay
supplemental credit amounts to each qualifying taxpayer by October 15, 2014.

new text begin (b) If the commissioner cannot locate the qualifying taxpayer by October 15, 2016,
or if a qualifying taxpayer to whom a warrant was issued does not cash that warrant within
two years from the date the warrant was issued, the right to the credit shall lapse and the
warrant shall be deposited in the general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 32. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2014, sections 290C.02, subdivisions 5 and 9; and 290C.06, new text end new text begin are
repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

ARTICLE 9

DEPARTMENT OF REVENUE POLICY PROVISIONS: MISCELLANEOUS

Section 1.

Minnesota Statutes 2014, section 270.82, subdivision 1, is amended to read:

Subdivision 1.

Annual report required.

Every railroad company doing business
in Minnesota shall annually file with the commissioner on or before March 31 a report
under oath setting forth the information prescribed by the commissioner to enable the
commissioner to make the valuation and equalization required by sections 270.80 to
270.87. new text begin The commissioner shall prescribe the content, format, and manner of the report
pursuant to section 270C.30, except that a "law administered by the commissioner"
includes the property tax laws. If a report is made by electronic means, the taxpayer's
signature is defined pursuant to section 270C.304, except that a "law administered by the
commissioner" includes the property tax laws.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2014, section 270B.14, subdivision 1, is amended to read:

Subdivision 1.

Disclosure to commissioner of human services.

(a) On the request
of the commissioner of human services, the commissioner shall disclose return information
regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to
the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).

(b) Data that may be disclosed are limited to data relating to the identity,
whereabouts, employment, income, and property of a person owing or alleged to be owing
an obligation of child support.

(c) The commissioner of human services may request data only for the purposes of
carrying out the child support enforcement program and to assist in the location of parents
who have, or appear to have, deserted their children. Data received may be used only
as set forth in section 256.978.

(d) The commissioner shall provide the records and information necessary to
administer the supplemental housing allowance to the commissioner of human services.

(e) At the request of the commissioner of human services, the commissioner of
revenue shall electronically match the Social Security numbers and names of participants
in the telephone assistance plan operated under sections 237.69 to 237.71, with those of
property tax refund filers, and determine whether each participant's household income is
within the eligibility standards for the telephone assistance plan.

(f) The commissioner may provide records and information collected under sections
295.50 to 295.59 to the commissioner of human services for purposes of the Medicaid
Voluntary Contribution and Provider-Specific Tax Amendments of 1991, Public Law
102-234. Upon the written agreement by the United States Department of Health and
Human Services to maintain the confidentiality of the data, the commissioner may provide
records and information collected under sections 295.50 to 295.59 to the Centers for
Medicare and Medicaid Services section of the United States Department of Health and
Human Services for purposes of meeting federal reporting requirements.

(g) The commissioner may provide records and information to the commissioner of
human services as necessary to administer the early refund of refundable tax credits.

(h) The commissioner may disclose information to the commissioner of human
services new text begin as new text end necessary deleted text begin to verify income deleted text end new text begin for welfare income verification new text end for eligibility and
premium payment under the MinnesotaCare program, under section 256L.05, subdivision
2 new text begin , as well as the medical assistance program under section 256B new text end .

(i) The commissioner may disclose information to the commissioner of human
services necessary to verify whether applicants or recipients for the Minnesota family
investment program, general assistance, food support, Minnesota supplemental aid
program, and child care assistance have claimed refundable tax credits under chapter 290
and the property tax refund under chapter 290A, and the amounts of the credits.

(j) The commissioner may disclose information to the commissioner of human
services necessary to verify income for purposes of calculating parental contribution
amounts under section 252.27, subdivision 2a.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 3.

Minnesota Statutes 2014, section 270C.30, is amended to read:

270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING.

new text begin Except as otherwise provided by law, new text end the commissioner shall prescribe the content
deleted text begin and deleted text end new text begin , new text end format new text begin , and manner new text end of all returns and other forms required to be filed under a law
administered by the commissioner, and may furnish them subject to charge on application.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4.

Minnesota Statutes 2014, section 270C.33, subdivision 8, is amended to read:

Subd. 8.

Sufficiency of notice.

An assessment of tax made by the commissioner,
sent postage prepaid by United States mail to the taxpayer at the taxpayer's last known
address, or sent by electronic mail to the taxpayer's last known electronic mailing address
as provided for in section 325L.08, is sufficient even if the taxpayer is deceased or is
under a legal disability, or, in the case of a corporation, has terminated its existence, unless
the commissioner has been provided with a new address by a party authorized to receive
notices of assessment. new text begin Notice of an assessment is sufficient if it is sent on or before the
notice date designated by the commissioner on the assessment.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 5.

Minnesota Statutes 2014, section 270C.34, subdivision 2, is amended to read:

Subd. 2.

Procedure.

(a) A request for abatement of penalty under subdivision 1 or
section 289A.60, subdivision 4, or a request for abatement of interest or additional tax
charge, must be filed with the commissioner within 60 days of the new text begin notice new text end date new text begin of new text end the deleted text begin notice
was mailed to the taxpayer's last known address, stating that a deleted text end penalty deleted text begin has been imposed
deleted text end new text begin or additional tax charge. For purposes of this section, the term "notice date" means the
notice date designated by the commissioner on the order or other notice that a penalty or
additional tax charge has been imposed new text end .

(b) If the commissioner issues an order denying a request for abatement of penalty,
interest, or additional tax charge, the taxpayer may file an administrative appeal as
provided in section 270C.35 or appeal to Tax Court as provided in section 271.06.

(c) If the commissioner does not issue an order on the abatement request within
60 days from the date the request is received, the taxpayer may appeal to Tax Court as
provided in section 271.06.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders and notices dated after
September 30, 2015.
new text end

Sec. 6.

Minnesota Statutes 2014, section 270C.347, subdivision 1, is amended to read:

Subdivision 1.

Checks and warrants, authority to reissue.

Notwithstanding any
other provision of law, the commissioner may, based on a showing of reasonable cause,
reissue an uncashed rebate new text begin , supplemental agricultural credit, new text end or property tax refund warrant
or check that has lapsed under any provision of law relating to rebates or under section
290A.18, subdivision 2. The authority to reissue warrants or checks under this subdivision
is limited to five years after the date of issuance of the original warrant or check.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 7.

Minnesota Statutes 2014, section 270C.35, subdivision 3, is amended to read:

Subd. 3.

Notice date.

For purposes of this section, the term "notice date" means the
date deleted text begin of deleted text end new text begin designated by the commissioner on new text end the order adjusting the tax or order denying a
request for abatement, or, in the case of a denied refund, the new text begin notice new text end date deleted text begin of deleted text end new text begin designated by
the commissioner on new text end the notice of denial.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders and notices dated after
September 30, 2015.
new text end

Sec. 8.

Minnesota Statutes 2014, section 270C.38, subdivision 1, is amended to read:

Subdivision 1.

Sufficient notice.

(a) If no method of notification of a written
determination or action of the commissioner is otherwise specifically provided for by
law, notice of the determination or action sent postage prepaid by United States mail to
the taxpayer or other person affected by the determination or action at the taxpayer's
or person's last known address, is sufficient. If the taxpayer or person being notified is
deceased or is under a legal disability, or, in the case of a corporation being notified that
has terminated its existence, notice to the last known address of the taxpayer, person, or
corporation is sufficient, unless the department has been provided with a new address by a
party authorized to receive notices from the commissioner.

(b) If a taxpayer or other person agrees to accept notification by electronic means,
notice of a determination or action of the commissioner sent by electronic mail to the
taxpayer's or person's last known electronic mailing address as provided for in section
325L.08 is sufficient.

new text begin (c) Notice of a determination or action of the commissioner is sufficient if it is sent
on or before the notice date designated by the commissioner on the assessment.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 9.

Minnesota Statutes 2014, section 270C.445, is amended by adding a
subdivision to read:

new text begin Subd. 9. new text end

new text begin Enforcement; limitations. new text end

new text begin (a) Notwithstanding any other law, the
imposition of a penalty or any other action against a tax return preparer authorized by
subdivision 6 with respect to a return may be taken by the commissioner within the period
provided by section 289A.38 to assess tax on that return.
new text end

new text begin (b) Imposition of a penalty or other action against a tax return preparer authorized
by subdivision 6 other than with respect to a return must be taken by the commissioner
within five years of the violation of statute.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for tax preparation services provided
after the day following final enactment.
new text end

Sec. 10.

Minnesota Statutes 2014, section 270C.446, subdivision 5, is amended to read:

Subd. 5.

Removal from list.

The commissioner shall remove the name of a tax
preparer from the list of tax preparers published under this section:

(1) when the commissioner determines that the name was included on the list in error;

(2) within deleted text begin 90 days deleted text end new text begin three years new text end after the preparer has demonstrated to the commissioner
that the preparer fully paid all fines new text begin or penalties new text end imposed, served any suspension, satisfied
any sentence imposed, new text begin successfully completed any probationary period imposed, new text end and
successfully completed any remedial actions required by the commissioner, the State
Board of Accountancy, or the Lawyers Board of Professional Responsibility; or

(3) when the commissioner has been notified that the tax preparer is deceased.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 11.

Minnesota Statutes 2014, section 271.06, subdivision 2, is amended to read:

Subd. 2.

Time; notice; intervention.

Except as otherwise provided by law, within
60 days after new text begin the new text end notice deleted text begin of the making and filing deleted text end new text begin date new text end of an order of the commissioner of
revenue, the appellant, or the appellant's attorney, shall serve a notice of appeal upon
the commissioner and file the original, with proof of such service, with the Tax Court
administrator or with the court administrator of district court acting as court administrator
of the Tax Court; provided, that the Tax Court, for cause shown, may by written order
extend the time for appealing for an additional period not exceeding 30 days. new text begin For purposes
of this section, the term "notice date" means the notice date designated by the commissioner
on the order. new text end The notice of appeal shall be in the form prescribed by the Tax Court. Within
five days after receipt, the commissioner shall transmit a copy of the notice of appeal to
the attorney general. The attorney general shall represent the commissioner, if requested,
upon all such appeals except in cases where the attorney general has appealed in behalf of
the state, or in other cases where the attorney general deems it against the interests of the
state to represent the commissioner, in which event the attorney general may intervene or
be substituted as an appellant in behalf of the state at any stage of the proceedings.

Upon a final determination of any other matter over which the court is granted
jurisdiction under section 271.01, subdivision 5, the taxpayer or the taxpayer's attorney
shall file a petition or notice of appeal as provided by law with the court administrator of
district court, acting in the capacity of court administrator of the Tax Court, with proof of
service of the petition or notice of appeal as required by law and within the time required
by law. As used in this subdivision, "final determination" includes a notice of assessment
and equalization for the year in question received from the local assessor, an order of the
local board of equalization, or an order of a county board of equalization.

The Tax Court shall prescribe a filing system so that the notice of appeal or petition
filed with the district court administrator acting as court administrator of the Tax Court is
forwarded to the Tax Court administrator. In the case of an appeal or a petition concerning
property valuation for which the assessor, a local board of equalization, a county board of
equalization or the commissioner of revenue has issued an order, the officer issuing the
order shall be notified of the filing of the appeal. The notice of appeal or petition shall be
in the form prescribed by the Tax Court.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 12.

Minnesota Statutes 2014, section 271.06, subdivision 7, is amended to read:

Subd. 7.

Rules.

Except as provided in section 278.05, subdivision 6, the Rules
of Evidence and Civil Procedure for the district court of Minnesota shall govern the
procedures in the Tax Court, where practicable. new text begin The Rules of Civil Procedure do not apply
to alter the 60-day period of time to file a notice of appeal provided in subdivision 2. new text end The
Tax Court may adopt rules under chapter 14. The rules in effect on January 1, 1989,
apply until superseded.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 13.

Minnesota Statutes 2014, section 272.02, subdivision 10, is amended to read:

Subd. 10.

Personal property used for pollution control.

Personal property used
primarily for the abatement and control of air, water, or land pollution is exempt to the
extent that it is so used, and real property is exempt if it is used primarily for abatement
and control of air, water, or land pollution as part of an agricultural operation, as a part
of a centralized treatment and recovery facility operating under a permit issued by the
Minnesota Pollution Control Agency pursuant to chapters 115 and 116 and Minnesota
Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a wastewater
treatment facility and for the treatment, recovery, and stabilization of metals, oils,
chemicals, water, sludges, or inorganic materials from hazardous industrial wastes, or as
part of an electric generation system. For purposes of this subdivision, personal property
includes ponderous machinery and equipment used in a business or production activity
that at common law is considered real property.

Any taxpayer requesting exemption of all or a portion of any real property or any
equipment or device, or part thereof, operated primarily for the control or abatement of air,
water, or land pollution shall file an application with the commissioner of revenue. The
commissioner shall develop an electronic means to notify interested parties when electric
power generation facilities have filed an application. new text begin The commissioner shall prescribe
the content, format, and manner of the application pursuant to section 270C.30, except
that a "law administered by the commissioner" includes the property tax laws, and if an
application is made by electronic means, the taxpayer's signature is defined pursuant to
section 270C.304, except that a "law administered by the commissioner" includes the
property tax laws. new text end The Minnesota Pollution Control Agency shall upon request of the
commissioner furnish information and advice to the commissioner.

The information and advice furnished by the Minnesota Pollution Control
Agency must include statements as to whether the equipment, device, or real property
meets a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution
Control Agency, and whether the equipment, device, or real property is installed or
operated in accordance with it. On determining that property qualifies for exemption,
the commissioner shall issue an order exempting the property from taxation. The
commissioner shall develop an electronic means to notify interested parties when
the commissioner has issued an order exempting property from taxation under this
subdivision. The equipment, device, or real property shall continue to be exempt from
taxation as long as the order issued by the commissioner remains in effect.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 14.

Minnesota Statutes 2014, section 272.0211, subdivision 1, is amended to read:

Subdivision 1.

Efficiency determination and certification.

An owner or operator
of a new or existing electric power generation facility, excluding wind energy conversion
systems, may apply to the commissioner of revenue for a market value exclusion on the
property as provided for in this section. This exclusion shall apply only to the market
value of the equipment of the facility, and shall not apply to the structures and the land
upon which the facility is located. The commissioner of revenue shall prescribe the deleted text begin forms
deleted text end new text begin content, format, manner, new text end and procedures for this application new text begin pursuant to section 270C.30,
except that a "law administered by the commissioner" includes the property tax laws. If
an application is made by electronic means, the taxpayer's signature is defined pursuant
to section 270C.304, except that a "law administered by the commissioner" includes the
property tax laws new text end . Upon receiving the application, the commissioner of revenue shall: (1)
request the commissioner of commerce to make a determination of the efficiency of the
applicant's electric power generation facility; and (2) shall develop an electronic means to
notify interested parties when electric power generation facilities have filed an application.
The commissioner of commerce shall calculate efficiency as the ratio of useful energy
outputs to energy inputs, expressed as a percentage, based on the performance of the
facility's equipment during normal full load operation. The commissioner must include in
this formula the energy used in any on-site preparation of materials necessary to convert
the materials into the fuel used to generate electricity, such as a process to gasify petroleum
coke. The commissioner shall use the Higher Heating Value (HHV) for all substances in
the commissioner's efficiency calculations, except for wood for fuel in a biomass-eligible
project under section 216B.2424; for these instances, the commissioner shall adjust the
heating value to allow for energy consumed for evaporation of the moisture in the wood.
The applicant shall provide the commissioner of commerce with whatever information the
commissioner deems necessary to make the determination. Within 30 days of the receipt
of the necessary information, the commissioner of commerce shall certify the findings of
the efficiency determination to the commissioner of revenue and to the applicant. The
commissioner of commerce shall determine the efficiency of the facility and certify the
findings of that determination to the commissioner of revenue every two years thereafter
from the date of the original certification.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 15.

Minnesota Statutes 2014, section 272.025, subdivision 1, is amended to read:

Subdivision 1.

Statement of exemption.

(a) Except in the case of property owned
by the state of Minnesota or any political subdivision thereof, and property exempt from
taxation under section 272.02, subdivisions 9, 10, 13, 15, 18, 20, and 22 to 25, and at
the times provided in subdivision 3, a taxpayer claiming an exemption from taxation
on property described in section 272.02, subdivisions 2 to 33, must file a statement of
exemption with the assessor of the assessment district in which the property is located.

(b) A taxpayer claiming an exemption from taxation on property described in section
272.02, subdivision 10, must file a statement of exemption with the commissioner of
revenue, on or before February 15 of each year for which the taxpayer claims an exemption.

(c) In case of sickness, absence or other disability or for good cause, the assessor
or the commissioner may extend the time for filing the statement of exemption for a
period not to exceed 60 days.

(d) The commissioner of revenue shall prescribe the deleted text begin form and contents deleted text end new text begin content,
format, and manner new text end of the statement of exemption new text begin pursuant to section 270C.30, except
that a "law administered by the commissioner" includes the property tax laws new text end .

new text begin (e) If a statement is made by electronic means, the taxpayer's signature is defined
pursuant to section 270C.304, except that a "law administered by the commissioner"
includes the property tax laws.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 16.

Minnesota Statutes 2014, section 272.029, subdivision 4, is amended to read:

Subd. 4.

Reports.

(a) An owner of a wind energy conversion system subject to tax
under subdivision 3 shall file a report with the commissioner of revenue annually on or
before February 1 detailing the amount of electricity in kilowatt-hours that was produced
by the wind energy conversion system for the previous calendar year. The commissioner
shall prescribe the deleted text begin form deleted text end new text begin content, format, and manner new text end of the report new text begin pursuant to section
270C.30, except that a "law administered by the commissioner" includes the property tax
laws new text end . The report must contain the information required by the commissioner to determine
the tax due to each county under this section for the current year. If an owner of a wind
energy conversion system subject to taxation under this section fails to file the report
by the due date, the commissioner of revenue shall determine the tax based upon the
nameplate capacity of the system multiplied by a capacity factor of 60 percent.

new text begin (b) If a report is made by electronic means, the taxpayer's signature is defined
pursuant to section 270C.304, except that a "law administered by the commissioner"
includes the property tax laws.
new text end

deleted text begin (b) deleted text end new text begin (c) new text end On or before February 28, the commissioner of revenue shall notify the owner
of the wind energy conversion systems of the tax due to each county for the current year
and shall certify to the county auditor of each county in which the systems are located the
tax due from each owner for the current year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 17.

Minnesota Statutes 2014, section 272.0295, subdivision 4, is amended to read:

Subd. 4.

Reports.

An owner of a solar energy generating system subject to tax
under this section shall file a report with the commissioner of revenue annually on or
before January 15 detailing the amount of electricity in megawatt-hours that was produced
by the system in the previous calendar year. The commissioner shall prescribe the deleted text begin form
deleted text end new text begin content, format, and manner new text end of the report new text begin pursuant to section 270C.30 new text end . The report must
contain the information required by the commissioner to determine the tax due to each
county under this section for the current year. If an owner of a solar energy generating
system subject to taxation under this section fails to file the report by the due date, the
commissioner of revenue shall determine the tax based upon the nameplate capacity of
the system multiplied by a capacity factor of 30 percent.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 18.

Minnesota Statutes 2014, section 272.115, subdivision 2, is amended to read:

Subd. 2.

Form; information required.

The certificate of value shall require
such facts and information as may be determined by the commissioner to be reasonably
necessary in the administration of the state education aid formulas. The deleted text begin form
deleted text end new text begin commissioner shall prescribe the content, format, and manner new text end of the certificate of value
deleted text begin shall be prescribed by the Department of Revenue which shall provide an adequate
supply of forms to each county auditor deleted text end new text begin pursuant to section 270C.30, except that a "law
administered by the commissioner" includes the property tax laws new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 19.

Minnesota Statutes 2014, section 273.124, subdivision 13, is amended to read:

Subd. 13.

Homestead application.

(a) A person who meets the homestead
requirements under subdivision 1 must file a homestead application with the county
assessor to initially obtain homestead classification.

(b) deleted text begin The format and contents of a uniform homestead application shall be prescribed
by the commissioner of revenue. deleted text end new text begin The commissioner shall prescribe the content, format,
and manner of the homestead application required to be filed under this chapter pursuant
to section 270C.30. new text end The application must clearly inform the taxpayer that this application
must be signed by all owners who occupy the property or by the qualifying relative and
returned to the county assessor in order for the property to receive homestead treatment.

(c) Every property owner applying for homestead classification must furnish to the
county assessor the Social Security number of each occupant who is listed as an owner
of the property on the deed of record, the name and address of each owner who does not
occupy the property, and the name and Social Security number of each owner's spouse who
occupies the property. The application must be signed by each owner who occupies the
property and by each owner's spouse who occupies the property, or, in the case of property
that qualifies as a homestead under subdivision 1, paragraph (c), by the qualifying relative.

If a property owner occupies a homestead, the property owner's spouse may not
claim another property as a homestead unless the property owner and the property owner's
spouse file with the assessor an affidavit or other proof required by the assessor stating that
the property qualifies as a homestead under subdivision 1, paragraph (e).

Owners or spouses occupying residences owned by their spouses and previously
occupied with the other spouse, either of whom fail to include the other spouse's name
and Social Security number on the homestead application or provide the affidavits or
other proof requested, will be deemed to have elected to receive only partial homestead
treatment of their residence. The remainder of the residence will be classified as
nonhomestead residential. When an owner or spouse's name and Social Security number
appear on homestead applications for two separate residences and only one application is
signed, the owner or spouse will be deemed to have elected to homestead the residence for
which the application was signed.

(d) If residential real estate is occupied and used for purposes of a homestead by a
relative of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in
order for the property to receive homestead status, a homestead application must be filed
with the assessor. The Social Security number of each relative and spouse of a relative
occupying the property shall be required on the homestead application filed under this
subdivision. If a different relative of the owner subsequently occupies the property, the
owner of the property must notify the assessor within 30 days of the change in occupancy.
The Social Security number of a relative or relative's spouse occupying the property
is private data on individuals as defined by section 13.02, subdivision 12, but may be
disclosed to the commissioner of revenue, or, for the purposes of proceeding under the
Revenue Recapture Act to recover personal property taxes owing, to the county treasurer.

(e) The homestead application shall also notify the property owners that if the
property is granted homestead status for any assessment year, that same property shall
remain classified as homestead until the property is sold or transferred to another person,
or the owners, the spouse of the owner, or the relatives no longer use the property as their
homestead. Upon the sale or transfer of the homestead property, a certificate of value must
be timely filed with the county auditor as provided under section 272.115. Failure to
notify the assessor within 30 days that the property has been sold, transferred, or that the
owner, the spouse of the owner, or the relative is no longer occupying the property as a
homestead, shall result in the penalty provided under this subdivision and the property
will lose its current homestead status.

(f) If a homestead application has not been filed with the county by December 15,
the assessor shall classify the property as nonhomestead for the current assessment year
for taxes payable in the following year, provided that the owner may be entitled to receive
the homestead classification by proper application under section 375.192.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 20.

Minnesota Statutes 2014, section 273.371, subdivision 1, is amended to read:

Subdivision 1.

Report required.

Every electric light, power, gas, water, express,
stage, and transportation company and pipeline doing business in Minnesota shall
annually file with the commissioner on or before March 31 a report under oath setting
forth the information prescribed by the commissioner to enable the commissioner to
make valuations, recommended valuations, and equalization required under sections
273.33, 273.35, 273.36, 273.37, and 273.3711. new text begin The commissioner shall prescribe the
content, format, and manner of the report pursuant to section 270C.30, except that
a "law administered by the commissioner" includes the property tax laws. new text end If all the
required information is not available on March 31, the company or pipeline shall file the
information that is available on or before March 31, and the balance of the information
as soon as it becomes available. new text begin If a report is made by electronic means, the taxpayer's
signature is defined pursuant to section 270C.304, except that a "law administered by the
commissioner" includes the property tax laws.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 21.

Minnesota Statutes 2014, section 287.2205, is amended to read:

287.2205 TAX-FORFEITED LAND.

Before a state deed for tax-forfeited land may be issued, the deed tax must be paid
by the purchaser of tax-forfeited land whether the purchase is the result of a public
auction or private sale or a repurchase of tax-forfeited land. State agencies and local
units of government that acquire tax-forfeited land by purchase or any other means are
subject to this section. The deed tax is $1.65 for a conveyance of tax-forfeited lands to a
governmental subdivision for an authorized public use under section 282.01, subdivision
1a, new text begin for a school forest under section 282.01, subdivision 1a, new text end or for redevelopment purposes
under section 282.01, subdivision 1b.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 22.

Minnesota Statutes 2014, section 289A.08, is amended by adding a
subdivision to read:

new text begin Subd. 17. new text end

new text begin Format. new text end

new text begin The commissioner shall prescribe the content, format, and
manner of the returns and other documents pursuant to section 270C.30. This does not
authorize the commissioner to require individual income taxpayers to file individual
income tax returns electronically.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 23.

Minnesota Statutes 2014, section 289A.09, subdivision 1, is amended to read:

Subdivision 1.

Returns.

(a) An employer who is required to deduct and withhold tax
under section 290.92, subdivision 2a or 3, and a person required to deduct and withhold
tax under section 290.923, subdivision 2, must file a return with the commissioner for each
quarterly period unless otherwise prescribed by the commissioner.

(b) A person or corporation required to make deposits under section 290.9201,
subdivision 8, must file an entertainer withholding tax return with the commissioner.

(c) A person required to withhold an amount under section 290.9705, subdivision 1,
must file a return.

(d) A partnership required to deduct and withhold tax under section 290.92,
subdivision 4b, must file a return.

(e) An S corporation required to deduct and withhold tax under section 290.92,
subdivision 4c, must also file a return.

(f) deleted text begin Returns must be filed in the form and manner, and contain the information
prescribed by the commissioner deleted text end new text begin The commissioner shall prescribe the content, format,
and manner of the returns pursuant to section 270C.30 new text end . Every return for taxes withheld
must be signed by the employer, entertainment entity, contract payor, partnership, or S
corporation, or a designee.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 24.

Minnesota Statutes 2014, section 289A.11, subdivision 1, is amended to read:

Subdivision 1.

Return required.

(a) Except as provided in section 289A.18,
subdivision 4, for the month in which taxes imposed by chapter 297A are payable, or for
which a return is due, a return for the preceding reporting period must be filed with the
commissioner deleted text begin in the form and manner the commissioner prescribes deleted text end new text begin . The commissioner
shall prescribe the content, format, and manner of the returns pursuant to section 270C.30 new text end .
A person making sales at retail at two or more places of business may file a consolidated
return subject to rules prescribed by the commissioner. In computing the dollar amount of
items on the return, the amounts are rounded off to the nearest whole dollar, disregarding
amounts less than 50 cents and increasing amounts of 50 cents to 99 cents to the next
highest dollar.

(b) Notwithstanding this subdivision, a person who is not required to hold a sales tax
permit under chapter 297A and who makes annual purchases, for use in a trade or business,
of less than $18,500, or a person who is not required to hold a sales tax permit and who
makes purchases for personal use, that are subject to the use tax imposed by section
297A.63, may file an annual use tax return deleted text begin on a form prescribed by the commissioner deleted text end new text begin .
The commissioner shall prescribe the content, format, and manner of the return pursuant
to section 270C.30 new text end . If a person who qualifies for an annual use tax reporting period is
required to obtain a sales tax permit or makes use tax purchases, for use in a trade or
business, in excess of $18,500 during the calendar year, the reporting period must be
considered ended at the end of the month in which the permit is applied for or the purchase
in excess of $18,500 is made and a return must be filed for the preceding reporting period.

(c) Notwithstanding deleted text begin paragraph deleted text end new text begin paragraphs new text end (a) new text begin and (b) new text end , a person prohibited by the
person's religious beliefs from using electronics shall be allowed to file by mail, without
any additional fees. The filer must notify the commissioner of revenue of the intent to file
by mail on a form prescribed by the commissioner. A return filed under this paragraph
must be postmarked no later than the day the return is due in order to be considered filed
on a timely basis.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 25.

Minnesota Statutes 2014, section 289A.50, subdivision 7, is amended to read:

Subd. 7.

Remedies.

(a) If the taxpayer is notified by the commissioner that the
refund claim is denied in whole or in part, the taxpayer may:

(1) file an administrative appeal as provided in section 270C.35, or an appeal
with the Tax Court, within 60 days after deleted text begin issuance deleted text end new text begin the notice date new text end of the commissioner's
notice of denial; or

(2) file an action in the district court to recover the refund.

(b) An action in the district court on a denied claim for refund must be brought
within 18 months of the new text begin notice new text end date of the denial of the claim by the commissioner. new text begin For
the purposes of this section, "notice date" is defined in section 270C.35, subdivision 3.
new text end

(c) No action in the district court or the Tax Court shall be brought within six months
of the filing of the refund claim unless the commissioner denies the claim within that period.

(d) If a taxpayer files a claim for refund and the commissioner has not issued a denial
of the claim, the taxpayer may bring an action in the district court or the Tax Court at any
time after the expiration of six months from the time the claim was filed.

(e) The commissioner and the taxpayer may agree to extend the period for bringing
an action in the district court.

(f) An action for refund of tax by the taxpayer must be brought in the district court
of the district in which lies the county of the taxpayer's residence or principal place of
business. In the case of an estate or trust, the action must be brought at the principal place
of its administration. Any action may be brought in the district court for Ramsey County.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims for refund denied after
September 30, 2015.
new text end

Sec. 26.

new text begin [290B.11] FORMS.
new text end

new text begin The commissioner shall prescribe the content, format, and manner of all forms and
other documents required to be filed under this chapter pursuant to section 270C.30.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 27.

Minnesota Statutes 2014, section 290C.13, subdivision 3, is amended to read:

Subd. 3.

Notice date.

For purposes of this section, the term "notice date" means the
new text begin notice new text end date new text begin designated by the commissioner on the order or notice new text end of the determination
removing enrolled land or the new text begin notice new text end date deleted text begin of deleted text end new text begin designated by the commissioner on new text end the notice
denying an application to enroll land or denying part or all of an incentive payment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders and notices dated after
September 30, 2015.
new text end

Sec. 28.

new text begin [293.15] FORMS.
new text end

new text begin The commissioner shall prescribe the content, format, and manner of all forms and
other documents required to be filed under this chapter pursuant to section 270C.30.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 29.

Minnesota Statutes 2014, section 295.55, subdivision 6, is amended to read:

Subd. 6.

Form of returns.

deleted text begin The estimated payments and annual return must contain
the information and be in the form prescribed by the commissioner. deleted text end new text begin The commissioner
shall prescribe the content, format, and manner of the estimated payment forms and annual
return pursuant to section 270C.30.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 30.

Minnesota Statutes 2014, section 296A.02, is amended by adding a
subdivision to read:

new text begin Subd. 5. new text end

new text begin Forms. new text end

new text begin The commissioner shall prescribe the content, format, and manner
of all forms and other documents required to be filed under this chapter pursuant to section
270C.30.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 31.

Minnesota Statutes 2014, section 296A.22, subdivision 9, is amended to read:

Subd. 9.

Abatement of penalty.

(a) The commissioner may by written order
abate any penalty imposed under this section, if in the commissioner's opinion there is
reasonable cause to do so.

(b) A request for abatement of penalty must be filed with the commissioner within
60 days of the new text begin notice new text end date new text begin of new text end the deleted text begin notice stating that a deleted text end penalty deleted text begin has been imposed was mailed
to the taxpayer's last known address deleted text end . new text begin For purposes of this section, the term "notice date"
means the notice date designated by the commissioner on the order or other notice that a
penalty has been imposed.
new text end

(c) If the commissioner issues an order denying a request for abatement of penalty,
the taxpayer may file an administrative appeal as provided in section 270C.35 or appeal to
Tax Court as provided in section 271.06. If the commissioner does not issue an order on
the abatement request within 60 days from the date the request is received, the taxpayer
may appeal to Tax Court as provided in section 271.06.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders and notices dated after
September 30, 2015.
new text end

Sec. 32.

Minnesota Statutes 2014, section 296A.26, is amended to read:

296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT.

In lieu of an administrative appeal under section 270C.35, any person aggrieved by
an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within
60 days from the new text begin notice new text end date of deleted text begin the notice of deleted text end the order, appeal to the Tax Court in the manner
provided under section 271.06. new text begin For purposes of this section, the term "notice date" means
the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 33.

Minnesota Statutes 2014, section 297D.02, is amended to read:

297D.02 ADMINISTRATION.

The commissioner of revenue shall administer this chapter. new text begin The commissioner shall
prescribe the content, format, and manner of all forms and other documents required to be
filed under this chapter pursuant to section 270C.30. new text end Payments required by this chapter
must be made to the commissioner on the form provided by the commissioner. Tax obligors
are not required to give their name, address, Social Security number, or other identifying
information on the form. The commissioner shall collect all taxes under this chapter.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 34.

Minnesota Statutes 2014, section 297E.02, subdivision 3, is amended to read:

Subd. 3.

Collection; disposition.

(a) Taxes imposed by this section are due
and payable to the commissioner when the gambling tax return is required to be filed.
Distributors must file their monthly sales figures with the commissioner on a form
prescribed by the commissioner. Returns covering the taxes imposed under this section
must be filed with the commissioner on or before the 20th day of the month following the
close of the previous calendar month. deleted text begin The commissioner may require that the returns be
filed via magnetic media or electronic data transfer. deleted text end new text begin The commissioner shall prescribe the
content, format, and manner of returns or other documents pursuant to section 270C.30.
new text end The proceeds, along with the revenue received from all license fees and other fees under
sections 349.11 to 349.191, 349.211, and 349.213, must be paid to the commissioner of
management and budget for deposit in the general fund.

(b) The sales tax imposed by chapter 297A on the sale of pull-tabs and tipboards by
the distributor is imposed on the retail sales price. The retail sale of pull-tabs or tipboards
by the organization is exempt from taxes imposed by chapter 297A and is exempt from all
local taxes and license fees except a fee authorized under section 349.16, subdivision 8.

(c) One-half of one percent of the revenue deposited in the general fund under
paragraph (a), is appropriated to the commissioner of human services for the compulsive
gambling treatment program established under section 245.98. One-half of one percent
of the revenue deposited in the general fund under paragraph (a), is appropriated to
the commissioner of human services for a grant to the state affiliate recognized by
the National Council on Problem Gambling to increase public awareness of problem
gambling, education and training for individuals and organizations providing effective
treatment services to problem gamblers and their families, and research relating to
problem gambling. Money appropriated by this paragraph must supplement and must not
replace existing state funding for these programs.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 35.

Minnesota Statutes 2014, section 297E.04, subdivision 1, is amended to read:

Subdivision 1.

Reports of sales.

A manufacturer who sells gambling product for
use or resale in this state, or for receipt by a person or entity in this state, shall file with the
commissioner, on a form prescribed by the commissioner, a report of gambling product
sold to any person in the state, including the established governing body of an Indian tribe
recognized by the United States Department of the Interior. The report must be filed
monthly on or before the 20th day of the month succeeding the month in which the sale
was made. deleted text begin The commissioner may require that the report be submitted via magnetic
media or electronic data transfer. deleted text end new text begin The commissioner shall prescribe the content, format,
and manner of returns or other documents pursuant to section 270C.30. new text end The commissioner
may inspect the premises, books, records, and inventory of a manufacturer without notice
during the normal business hours of the manufacturer. A person violating this section is
guilty of a misdemeanor.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 36.

Minnesota Statutes 2014, section 297E.05, subdivision 4, is amended to read:

Subd. 4.

Reports.

A distributor shall report monthly to the commissioner, on a form
the commissioner prescribes, its sales of each type of gambling product. This report must
be filed monthly on or before the 20th day of the month succeeding the month in which
the sale was made. deleted text begin The commissioner may require that a distributor submit the monthly
report and invoices required in this subdivision via magnetic media or electronic data
transfer. deleted text end new text begin The commissioner shall prescribe the content, format, and manner of returns or
other documents pursuant to section 270C.30.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 37.

Minnesota Statutes 2014, section 297E.06, subdivision 1, is amended to read:

Subdivision 1.

Reports.

An organization must file with the commissioner, on a form
prescribed by the commissioner, a report showing all gambling activity conducted by that
organization for each month. Gambling activity includes all gross receipts, prizes, all
gambling taxes owed or paid to the commissioner, all gambling expenses, and all lawful
purpose and board-approved expenditures. The report must be filed with the commissioner
on or before the 20th day of the month following the month in which the gambling activity
takes place. deleted text begin The commissioner may require that the reports be filed via magnetic media or
electronic data transfer. deleted text end new text begin The commissioner shall prescribe the content, format, and manner
of returns or other documents pursuant to section 270C.30.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 38.

Minnesota Statutes 2014, section 297F.09, subdivision 1, is amended to read:

Subdivision 1.

Monthly return; cigarette distributor.

On or before the 18th day
of each calendar month, a distributor with a place of business in this state shall file a
return with the commissioner showing the quantity of cigarettes manufactured or brought
in from outside the state or purchased during the preceding calendar month and the
quantity of cigarettes sold or otherwise disposed of in this state and outside this state
during that month. A licensed distributor outside this state shall in like manner file a
return showing the quantity of cigarettes shipped or transported into this state during the
preceding calendar month. deleted text begin Returns must be made in the form and manner prescribed by
deleted text end The commissioner new text begin shall prescribe the content, format, and manner of returns pursuant to
section 270C.30, new text end and new text begin the returns new text end must contain any other information required by the
commissioner. The return must be accompanied by a remittance for the full unpaid tax
liability shown by it. For distributors subject to the accelerated tax payment requirements
in subdivision 10, the return for the May liability is due two business days before June 30th
of the year and the return for the June liability is due on or before August 18th of the year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 39.

Minnesota Statutes 2014, section 297F.23, is amended to read:

297F.23 JUDICIAL REVIEW.

In lieu of an administrative appeal under section 270C.35, a person aggrieved by an
order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60
days from the new text begin notice new text end date of deleted text begin the notice of deleted text end the order, appeal to the Tax Court in the manner
provided under section 271.06. new text begin For purposes of this section, the term "notice date" means
the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 40.

Minnesota Statutes 2014, section 297G.09, subdivision 1, is amended to read:

Subdivision 1.

Monthly returns; manufacturers, wholesalers, brewers, or
importers.

On or before the 18th day of each calendar month following the month in
which a licensed manufacturer or wholesaler first sells wine and distilled spirits within
the state, or a brewer or importer first sells or imports fermented malt beverages, or a
wholesaler knowingly acquires title to or possession of untaxed fermented malt beverages,
the licensed manufacturer, wholesaler, brewer, or importer liable for the excise tax must
file a return with the commissioner, and in addition must keep records and render reports
as required by the commissioner. deleted text begin Returns must be made in a form and manner prescribed
by the commissioner, and deleted text end new text begin The commissioner shall prescribe the content, format, and
manner of returns pursuant to section 270C.30. The returns new text end must contain any other
information required by the commissioner. Returns must be accompanied by a remittance
for the full unpaid tax liability. Returns must be filed regardless of whether a tax is due.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 41.

Minnesota Statutes 2014, section 297G.22, is amended to read:

297G.22 JUDICIAL REVIEW.

In lieu of an administrative appeal under this chapter, a person aggrieved by an order
of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days
from deleted text begin the date of deleted text end the notice new text begin date new text end of the order, appeal to the Tax Court in the manner provided
under section 271.06. new text begin For purposes of this section, the term "notice date" means the notice
date designated by the commissioner on the order fixing a tax, penalty, or interest.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders dated after September
30, 2015.
new text end

Sec. 42.

Minnesota Statutes 2014, section 297I.30, is amended by adding a subdivision
to read:

new text begin Subd. 11. new text end

new text begin Format. new text end

new text begin The commissioner shall prescribe the content, format, and
manner of returns or other documents pursuant to section 270C.30.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 43.

Minnesota Statutes 2014, section 297I.60, subdivision 2, is amended to read:

Subd. 2.

Remedies.

(a) If the taxpayer is notified that the refund claim is denied in
whole or in part, the taxpayer may contest the denial by:

(1) filing an administrative appeal with the commissioner under section 270C.35;

(2) filing an appeal in Tax Court within 60 days of the new text begin notice new text end date of the deleted text begin notice of
deleted text end denial; or

(3) filing an action in the district court to recover the refund.

(b) An action in the district court must be brought within 18 months deleted text begin following deleted text end new text begin of new text end the
new text begin notice new text end date of the deleted text begin notice of deleted text end denial. new text begin For purposes of this section, "notice date" is defined in
section 270C.35, subdivision 3. new text end An action for refund of tax or surcharge must be brought
in the district court of the district in which lies the taxpayer's principal place of business or
in the District Court for Ramsey County. If a taxpayer files a claim for refund and the
commissioner has not issued a denial of the claim, the taxpayer may bring an action in
the district court or the Tax Court at any time after the expiration of six months from the
time the claim was filed.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims for refund denied after
September 30, 2015.
new text end

Sec. 44.

Minnesota Statutes 2014, section 469.319, subdivision 5, is amended to read:

Subd. 5.

Waiver authority.

(a) The commissioner may waive all or part of a
repayment required under subdivision 1, if the commissioner, in consultation with
the commissioner of employment and economic development and appropriate officials
from the local government units in which the qualified business is located, determines
that requiring repayment of the tax is not in the best interest of the state or the local
government units and the business ceased operating as a result of circumstances beyond
its control including, but not limited to:

(1) a natural disaster;

(2) unforeseen industry trends; or

(3) loss of a major supplier or customer.

(b)(1) The commissioner shall waive repayment required under subdivision 1a if
the commissioner has waived repayment by the operating business under subdivision 1,
unless the person that received benefits without having to operate a business in the zone
was a contributing factor in the qualified business becoming subject to repayment under
subdivision 1;

(2) the commissioner shall waive the repayment required under subdivision 1a, even
if the repayment has not been waived for the operating business if:

(i) the person that received benefits without having to operate a business in the zone
and the business that operated in the zone are not related parties as defined in section
267(b) of the Internal Revenue Code of 1986, as amended through December 31, 2007; and

(ii) actions of the person were not a contributing factor in the qualified business
becoming subject to repayment under subdivision 1.

(c) Requests for waiver must be made no later than 60 days after the earlier of the
notice date of an order issued under subdivision 4, paragraph (d), or the date of a tax
statement issued under subdivision 4, paragraph (c). new text begin For purposes of this section, the term
"notice date" means the notice date designated by the commissioner on the order.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for orders of the commissioner of
revenue dated after September 30, 2015.
new text end