HF 21

as introduced - 82nd Legislature, 2001 1st Special Session (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for payment of a sales 
  1.3             tax rebate; appropriating money. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [STATEMENT OF PURPOSE.] 
  1.6      (a) The state of Minnesota derives revenues from a variety 
  1.7   of taxes, fees, and other sources, including the state sales tax.
  1.8      (b) It is fair and reasonable to refund the existing state 
  1.9   budget surplus in the form of a rebate of nonbusiness consumer 
  1.10  sales taxes paid by individuals in calendar year 1999. 
  1.11     (c) Information concerning the amount of sales tax paid at 
  1.12  various income levels is contained in the Minnesota tax 
  1.13  incidence report, which is written by the commissioner of 
  1.14  revenue and presented to the legislature according to Minnesota 
  1.15  Statutes, section 270.0682. 
  1.16     (d) It is fair and reasonable to use information contained 
  1.17  in the Minnesota tax incidence report to determine the 
  1.18  proportionate share of the sales tax rebate due each eligible 
  1.19  taxpayer since no effective or practical mechanism exists for 
  1.20  determining the amount of actual sales tax paid by each eligible 
  1.21  individual. 
  1.22     Sec. 2.  [SALES TAX REBATE.] 
  1.23     Subdivision 1.  [ELIGIBILITY; REBATE BASED ON INCOME.] An 
  1.24  individual who was a resident of Minnesota for any part of 1999, 
  2.1   and filed a 1999 Minnesota income tax return on or before 
  2.2   November 30, 2001, and had a tax liability before refundable 
  2.3   credits on that return of at least $1 and who was not allowed to 
  2.4   be claimed as a dependent on a 1999 federal income tax return 
  2.5   filed by another person is eligible for a sales tax rebate based 
  2.6   on income under either subdivision 2 or 3. 
  2.7      Subd. 2.  [MARRIED JOINT AND HEAD OF HOUSEHOLD FILERS.] The 
  2.8   sales tax rebate for taxpayers who qualify under subdivision 1 
  2.9   and are married filing joint or head of household filers is 
  2.10  computed according to the following schedule: 
  2.11       Income                                Sales Tax Rebate
  2.12   less than $2,500                                $237
  2.13   at least $2,500 but less than $5,000            $295
  2.14   at least $5,000 but less than $10,000           $309
  2.15   at least $10,000 but less than $15,000          $341
  2.16   at least $15,000 but less than $20,000          $386
  2.17   at least $20,000 but less than $25,000          $417
  2.18   at least $25,000 but less than $30,000          $445
  2.19   at least $30,000 but less than $35,000          $483
  2.20   at least $35,000 but less than $40,000          $526
  2.21   at least $40,000 but less than $45,000          $571
  2.22   at least $45,000 but less than $50,000          $606
  2.23   at least $50,000 but less than $60,000          $621
  2.24   at least $60,000 but less than $70,000          $648
  2.25   at least $70,000 but less than $80,000          $706
  2.26   at least $80,000 but less than $90,000          $762
  2.27   at least $90,000 but less than $100,000         $825
  2.28   at least $100,000 but less than $120,000        $894
  2.29   at least $120,000 but less than $140,000        $979
  2.30   at least $140,000 but less than $160,000      $1,058
  2.31   at least $160,000 but less than $180,000      $1,133
  2.32   at least $180,000 but less than $200,000      $1,204
  2.33   at least $200,000 but less than $400,000      $1,540
  2.34   at least $400,000 but less than $600,000      $2,026
  2.35   at least $600,000 but less than $800,000      $2,431
  2.36   at least $800,000 but less than $1,000,000    $2,787
  3.1    $1,000,000 and over                           $3,250
  3.2      Subd. 3.  [SINGLE AND MARRIED SEPARATE FILERS.] The sales 
  3.3   tax rebate for individuals who qualify under subdivision 1 as 
  3.4   single or married filing separately is computed according to the 
  3.5   following schedule: 
  3.6        Income                                Sales Tax Rebate
  3.7    less than $2,500                                $120
  3.8    at least $2,500 but less than $5,000            $126
  3.9    at least $5,000 but less than $10,000           $168
  3.10   at least $10,000 but less than $15,000          $200
  3.11   at least $15,000 but less than $20,000          $231
  3.12   at least $20,000 but less than $25,000          $258
  3.13   at least $25,000 but less than $30,000          $311
  3.14   at least $30,000 but less than $40,000          $335
  3.15   at least $40,000 but less than $50,000          $370
  3.16   at least $50,000 but less than $70,000          $474
  3.17   at least $70,000 but less than $100,000         $657
  3.18   at least $100,000 but less than $140,000        $792
  3.19   at least $140,000 but less than $200,000        $956
  3.20   at least $200,000 but less than $400,000      $1,295
  3.21   at least $400,000 but less than $600,000      $1,625
  3.22   $600,000 and over                             $1,625
  3.23     Subd. 4.  [NONRESIDENTS.] Individuals who were not 
  3.24  residents of Minnesota for any part of 1999 and who paid more 
  3.25  than $10 in Minnesota sales tax under Minnesota Statutes, 
  3.26  chapter 297A on nonbusiness consumer purchases in that year 
  3.27  qualify for a rebate under this subdivision only.  Qualifying 
  3.28  nonresidents must file a claim for rebate on a form prescribed 
  3.29  by the commissioner by November 30, 2001.  The claim must 
  3.30  include receipts showing the Minnesota sales tax paid and the 
  3.31  date of the sale.  Taxes paid on purchases allowed in the 
  3.32  computation of federal taxable income or reimbursed by an 
  3.33  employer are not eligible for the rebate.  The commissioner 
  3.34  shall determine the qualifying taxes paid and rebate the lesser 
  3.35  of: 
  3.36     (1) 41.25 percent of that amount; or 
  4.1      (2) the maximum amount for which the claimant would have 
  4.2   been eligible as determined under subdivision 2 if the taxpayer 
  4.3   filed the 1999 federal income tax return as a married taxpayer 
  4.4   filing jointly or head of household, or as determined under 
  4.5   subdivision 3 for other taxpayers. 
  4.6      Subd. 5.  [DEFINITION OF INCOME.] "Income," for purposes of 
  4.7   this section other than subdivision 4, is taxable income as 
  4.8   defined in section 63 of the Internal Revenue Code of 1986, as 
  4.9   amended through December 31, 1998, plus the sum of any additions 
  4.10  to federal taxable income for the taxpayer under Minnesota 
  4.11  Statutes, section 290.01, subdivision 19a, and reported on the 
  4.12  original 1999 income tax return, including subsequent 
  4.13  adjustments to that return made within the time limits specified 
  4.14  in subdivision 12.  For an individual who was a resident of 
  4.15  Minnesota for less than the entire year, the sales tax rebate 
  4.16  equals the sales tax rebate calculated under subdivision 2 or 3 
  4.17  multiplied by the percentage determined pursuant to Minnesota 
  4.18  Statutes, section 290.06, subdivision 2c, paragraph (e), as 
  4.19  calculated on the original 1999 income tax return, including 
  4.20  subsequent adjustments to that return made within the time 
  4.21  limits specified in subdivision 12.  For purposes of subdivision 
  4.22  4, "income" is taxable income as defined in section 63 of the 
  4.23  Internal Revenue Code of 1986, as amended through December 31, 
  4.24  1998, and reported on the taxpayer's original federal tax return 
  4.25  for the first taxable year beginning after December 31, 1998. 
  4.26     Subd. 6.  [SOCIAL SECURITY AND PUBLIC PENSION 
  4.27  RECIPIENTS.] (a) An individual qualifies for a rebate of $120 
  4.28  under this subdivision if the individual: 
  4.29     (1) was a resident of Minnesota for all of calendar year 
  4.30  1999; 
  4.31     (2) is not eligible for a rebate under subdivision 9; 
  4.32     (3) attained the age of 18 on or before December 31, 1999; 
  4.33  and 
  4.34     (4)(i) received social security benefits as defined in 
  4.35  section 86(d)(1) of the Internal Revenue Code of 1986, as 
  4.36  amended through December 31, 2000, in calendar year 1999; or 
  5.1      (ii) received federal, state, or local public pension or 
  5.2   disability benefits in calendar year 1999.  
  5.3      (b) An individual or married couple who qualifies for a 
  5.4   rebate under both this subdivision and subdivision 1 is eligible 
  5.5   for the rebate under whichever subdivision provides a larger 
  5.6   amount. 
  5.7      (c) If the Social Security Administration, Railroad 
  5.8   Retirement Board, or the administrator of a public pension is 
  5.9   paying benefits to a recipient by electronic funds transfers in 
  5.10  calendar year 2001, the commissioner may pay the rebate under 
  5.11  this subdivision through electronic funds transfer to the same 
  5.12  financial institution and into the same account into which those 
  5.13  benefits are transferred in calendar year 2001. 
  5.14     (d) For purposes of this subdivision, "public pension plan 
  5.15  administrator" means (1) a state and local public pension 
  5.16  administrator, (2) the federal Civil Service Retirement System, 
  5.17  (3) the United States Department of Defense for the military 
  5.18  retirement and survivors benefit programs, and (4) the Federal 
  5.19  Employees Retirement System. 
  5.20     (e) A state and local public pension administrator is an 
  5.21  entity paying benefits under a pension plan enumerated in 
  5.22  Minnesota Statutes, section 356.20, subdivision 2.  Each state 
  5.23  and local public pension administrator shall provide to the 
  5.24  commissioner of revenue, in a form the commissioner prescribes, 
  5.25  a list of individuals to whom it pays benefits that meet the 
  5.26  requirements of paragraph (a), clauses (1) and (3). 
  5.27     Subd. 7.  [DEPENDENTS.] An individual who: 
  5.28     (1) was allowed to be claimed as a dependent on a 1999 
  5.29  federal income tax return filed by another person; 
  5.30     (2) would have otherwise been eligible for a rebate under 
  5.31  subdivision 1; and 
  5.32     (3) reported earned income as defined in section 
  5.33  32(c)(2)(A)(i) of the Internal Revenue Code, 
  5.34  is eligible for a rebate under this subdivision only.  The 
  5.35  rebate under this subdivision equals 35 percent of the amount 
  5.36  allowed under the schedule in subdivision 3 based on the 
  6.1   individual's income.  For an individual who was a resident of 
  6.2   Minnesota for less than the entire year, the sales tax rebate 
  6.3   equals the rebate calculated under this subdivision multiplied 
  6.4   by the percentage determined pursuant to Minnesota Statutes, 
  6.5   section 290.06, subdivision 2c, paragraph (e), as calculated on 
  6.6   the original 1999 income tax return. 
  6.7      Subd. 8.  [CREDIT RECIPIENTS.] An individual who 
  6.8      (1) was a resident of Minnesota for any part of 1999; 
  6.9      (2) was not eligible for a rebate under subdivision 1, 6, 
  6.10  or 9; 
  6.11     (3) was not allowed to be claimed as a dependent on a 1999 
  6.12  federal income tax return by another person; and 
  6.13     (4)(i) claimed and was eligible for a refund under 
  6.14  Minnesota Statutes, chapter 290A, for property taxes paid in 
  6.15  2000 or rent constituting property taxes paid in 1999 before 
  6.16  November 30, 2001; or 
  6.17     (ii) filed a 1999 Minnesota income tax return before 
  6.18  November 30, 2001, in order to 
  6.19     (A) claim a credit under Minnesota Statutes, section 
  6.20  290.067, 290.0671, or 290.0674; 
  6.21     (B) claim a refund of withheld taxes; or 
  6.22     (C) claim a refund of estimated taxes, 
  6.23  is eligible for a rebate under this subdivision only.  For 
  6.24  married couples filing joint returns and heads of households, 
  6.25  the rebate equals the minimum amount in subdivision 2.  For 
  6.26  single filers and married individuals filing separate returns 
  6.27  and for rebates based on refunds under Minnesota Statutes, 
  6.28  chapter 290A, the rebate equals the minimum amount in 
  6.29  subdivision 3.  For an individual who was a resident of 
  6.30  Minnesota for less than the entire year, the sales tax rebate 
  6.31  equals the rebate calculated under this subdivision multiplied 
  6.32  by the percentage determined under Minnesota Statutes, section 
  6.33  290.06, subdivision 2c, paragraph (e), as calculated on the 
  6.34  original 1999 income tax return.  Notwithstanding the provisions 
  6.35  of Minnesota Statutes 2000, section 289A.60, subdivision 12, an 
  6.36  individual who files a property tax refund claim for property 
  7.1   taxes paid in 2000 or rent constituting property taxes paid in 
  7.2   1999 after August 15, 2001, and before November 30, 2001, is 
  7.3   eligible for a refund under Minnesota Statutes, chapter 290A, 
  7.4   and a rebate under this subdivision.  
  7.5      Subd. 9.  [CLAIMS BASED ON FEDERAL LIABILITIES.] An 
  7.6   individual who: 
  7.7      (1) was a resident of Minnesota for any part of 1999; 
  7.8      (2) filed a 1999 federal income tax return on or before 
  7.9   November 30, 2001; 
  7.10     (3) had a federal taxable income of at least $1; and 
  7.11     (4) does not qualify for a rebate under subdivision 1 or 7, 
  7.12  is eligible for a rebate under this subdivision only. 
  7.13  Qualifying individuals must file a claim for rebate on a form 
  7.14  prescribed by the commissioner by December 31, 2001.  The claim 
  7.15  must include a copy of the individual's 1999 federal income tax 
  7.16  return and a copy of the individual's 1999 Minnesota income tax 
  7.17  return.  An individual who was allowed to be claimed as a 
  7.18  dependent on a 1999 federal income tax return filed by another 
  7.19  person is eligible for a rebate under this subdivision only if 
  7.20  the individual had in 1999 earned income as defined in section 
  7.21  32(c)(2)(A)(i) of the Internal Revenue Code; the rebate of a 
  7.22  dependent eligible for a rebate under this subdivision equals 35 
  7.23  percent of the amount allowed under the schedule in subdivision 
  7.24  3 based on the individual's income.  For all other individuals 
  7.25  who qualify under this subdivision, the rebate equals the amount 
  7.26  allowed based on the individual's income under the schedule in 
  7.27  subdivision 2 for married couples filing joint returns and heads 
  7.28  of household and the amount allowed based on the individual's 
  7.29  income under the schedule in subdivision 3 for single filers and 
  7.30  married filing separately, provided, however, that any rebate 
  7.31  payable under this subdivision to an individual who was a 
  7.32  part-year resident of Minnesota in 1999 must be prorated 
  7.33  according to the formula applicable to part-year residents in 
  7.34  subdivision 5. 
  7.35     Subd. 10.  [FISCAL YEAR TAXPAYERS.] For a fiscal year 
  7.36  taxpayer, the dates in subdivisions 1 through 4 are extended one 
  8.1   month for each month in calendar year 1999 that occurred prior 
  8.2   to the start of the individual's 1999 fiscal tax year. 
  8.3      Subd. 11.  [PAYMENT TO STATE.] (a) A taxpayer receiving a 
  8.4   rebate under this section may endorse and return the rebate 
  8.5   check to the state and designate that the returned rebate be 
  8.6   deposited in one of the following accounts for use only for the 
  8.7   purposes designated in this subdivision: 
  8.8      (1) an account for the basic sliding fee child care program 
  8.9   for child care assistance to families administered by the 
  8.10  commissioner of children, families, and learning under Minnesota 
  8.11  Statutes, section 119B.03; 
  8.12     (2) an account for kindergarten through grade 12 education 
  8.13  purposes, such as reducing instructor-to-student ratios and 
  8.14  paying increased heating fuel costs for school facilities, to be 
  8.15  administered by the commissioner of children, families, and 
  8.16  learning; 
  8.17     (3) the affordable rental investment fund to be used by the 
  8.18  housing finance agency for family rental housing assistance 
  8.19  under Minnesota Statutes, section 462A.21, subdivision 8b; 
  8.20     (4) the contaminated site cleanup and development account 
  8.21  to be used by the commissioner of trade and economic development 
  8.22  for contamination cleanup development grants under Minnesota 
  8.23  Statutes, sections 116J.551 to 116J.556; 
  8.24     (5) an account to provide funding for public transit and 
  8.25  highway improvement projects to reduce congestion to be 
  8.26  administered by the commissioner of transportation; 
  8.27     (6) an account to increase funding for the University of 
  8.28  Minnesota and the Minnesota state colleges and universities 
  8.29  under Minnesota Statutes, section 136F.01, as appropriated by 
  8.30  law; and 
  8.31     (7) an account to provide a fund for reimbursement of 
  8.32  nursing homes, licensed under Minnesota Statutes, chapter 144A, 
  8.33  for increased heating fuel costs to be administered by the 
  8.34  commissioner of human services. 
  8.35     (b) The rebate check must be accompanied by information 
  8.36  prepared by the commissioner of revenue that allows the taxpayer 
  9.1   to request by mail at no cost to the taxpayer information on how 
  9.2   to return the rebate.  The information accompanying the rebate 
  9.3   must list the general purpose of each account for which a 
  9.4   taxpayer may designate use of the rebate, and must occupy at 
  9.5   least one-half of the space available for return mail requests. 
  9.6      (c) Funds endorsed and mailed to the state and 
  9.7   contributions mailed to the state under this subdivision must be 
  9.8   deposited by the commissioner of finance in the fund or account 
  9.9   designated and are appropriated to the agency or commissioner 
  9.10  designated by the taxpayer or contributor for use as provided in 
  9.11  this subdivision.  Funds appropriated under this paragraph are 
  9.12  available until expended. 
  9.13     (d) Funds appropriated under this subdivision are in 
  9.14  addition to any funds appropriated for the purposes given in 
  9.15  this subdivision and may not be used for any other purposes 
  9.16  including the reduction of any other appropriations.  Funds 
  9.17  appropriated to a commissioner or agency under this subdivision 
  9.18  are not included in the department's or agency's budget base. 
  9.19     Subd. 12.  [PAYMENT DATES; INTEREST.] The commissioner of 
  9.20  revenue shall begin paying sales tax rebates by 90 days after 
  9.21  final enactment of this act.  Sales tax rebates not paid by 
  9.22  January 1, 2002, bear interest at the rate specified in 
  9.23  Minnesota Statutes, section 270.75. 
  9.24     Subd. 13.  [NO ADJUSTMENTS AFTER PROCESSING.] A sales tax 
  9.25  rebate may not be adjusted based on changes to a 1999 income tax 
  9.26  return that are made by order of assessment after the date the 
  9.27  rebate is processed, or made by the taxpayer that are filed with 
  9.28  the commissioner of revenue after that date. 
  9.29     Subd. 14.  [JOINT REBATE RULES.] Individuals who filed a 
  9.30  joint income tax return for 1999 must receive a joint sales tax 
  9.31  rebate.  After the sales tax rebate has been issued, but before 
  9.32  the check has been cashed, either joint claimant may request a 
  9.33  separate check for one-half of the joint sales tax rebate.  
  9.34  Notwithstanding anything in this section to the contrary, if 
  9.35  prior to payment, the commissioner has been notified that 
  9.36  persons who filed a joint 1999 income tax return are living at 
 10.1   separate addresses, as indicated on their 2000 income tax return 
 10.2   or otherwise, the commissioner may issue separate checks to each 
 10.3   person.  The amount payable to each person is one-half of the 
 10.4   total joint rebate. 
 10.5      Subd. 15.  [DECEASED INDIVIDUALS.] If a rebate is received 
 10.6   by the estate of a deceased individual after the probate estate 
 10.7   has been closed, and if the original rebate check is returned to 
 10.8   the commissioner with a copy of the decree of descent or final 
 10.9   account of the estate, social security numbers, and addresses of 
 10.10  the beneficiaries, the commissioner may issue separate checks in 
 10.11  proportion to their share in the residuary estate in the names 
 10.12  of the residuary beneficiaries of the estate. 
 10.13     Subd. 16.  [APPLICATION OF OTHER LAW.] (a) The sales tax 
 10.14  rebate is a "Minnesota tax law" for purposes of Minnesota 
 10.15  Statutes, section 270B.01, subdivision 8. 
 10.16     (b) The sales tax rebate is "an overpayment of any tax 
 10.17  collected by the commissioner" for purposes of Minnesota 
 10.18  Statutes, section 270.07, subdivision 5.  For purposes of this 
 10.19  subdivision, a joint sales tax rebate is payable to each spouse 
 10.20  equally. 
 10.21     (c) The sales tax rebate is a refund subject to revenue 
 10.22  recapture under Minnesota Statutes, chapter 270A.  The 
 10.23  commissioner of revenue shall remit the entire refund to the 
 10.24  claimant agency, which shall, upon the request of the spouse who 
 10.25  does not owe the debt, refund one-half of the joint sales tax 
 10.26  rebate to the spouse who does not owe the debt. 
 10.27     Subd. 17.  [LAPSE OF ENTITLEMENT.] If the commissioner of 
 10.28  revenue cannot locate an individual entitled to a sales tax 
 10.29  rebate by July 1, 2003, or if an individual to whom a sales tax 
 10.30  rebate was issued has not cashed the check by July 1, 2003, the 
 10.31  right to the sales tax rebate lapses and the check must be 
 10.32  deposited in the general fund. 
 10.33     Subd. 18.  [CLAIMS FOR UNPAID REBATES.] Individuals 
 10.34  entitled to a sales tax rebate pursuant to subdivision 1, 6, 7, 
 10.35  8, or 9 but who did not receive one, and individuals who receive 
 10.36  a sales tax rebate that was not correctly computed, must file a 
 11.1   claim with the commissioner before July 1, 2002, in a form 
 11.2   prescribed by the commissioner.  These claims must be treated as 
 11.3   if they are a claim for refund under Minnesota Statutes, section 
 11.4   289A.50, subdivisions 4 and 7. 
 11.5      Subd. 19.  [APPROPRIATION.] The rebate is a reduction of 
 11.6   fiscal year 2001 sales tax revenues.  The amount necessary to 
 11.7   make the sales tax rebates and interest provided in this section 
 11.8   is appropriated from the general fund to the commissioner of 
 11.9   revenue in fiscal year 2001 and is available until June 30, 2003.
 11.10     Subd. 20.  [ILLEGALLY CASHED CHECKS.] If a sales tax rebate 
 11.11  check is cashed by someone other than the payee or payees of the 
 11.12  check, and the commissioner of revenue determines that the check 
 11.13  has been forged or improperly endorsed or the commissioner 
 11.14  determines that a rebate was overstated or erroneously issued, 
 11.15  the commissioner may issue an order of assessment for the amount 
 11.16  of the check or the amount the check is overstated against the 
 11.17  person or persons cashing it.  The assessment must be made 
 11.18  within two years after the check is cashed, but if cashing the 
 11.19  check constitutes theft under Minnesota Statutes, section 
 11.20  609.52, or forgery under Minnesota Statutes, section 609.631, 
 11.21  the assessment can be made at any time.  The assessment may be 
 11.22  appealed administratively and judicially.  The commissioner may 
 11.23  take action to collect the assessment in the same manner as 
 11.24  provided by Minnesota Statutes, chapter 289A, for any other 
 11.25  order of the commissioner assessing tax. 
 11.26     Subd. 21.  [AUTHORITY TO CONTRACT WITH VENDOR.] 
 11.27  Notwithstanding Minnesota Statutes, sections 9.031, 16A.40, 
 11.28  16B.49, 16B.50, and any other law to the contrary, the 
 11.29  commissioner of revenue may take whatever actions the 
 11.30  commissioner deems necessary to pay the rebates required by this 
 11.31  section, and may, in consultation with the commissioner of 
 11.32  finance and the state treasurer, contract with a private vendor 
 11.33  or vendors to process, print, and mail the rebate checks or 
 11.34  warrants required under this section and receive and disburse 
 11.35  state funds to pay those checks or warrants. 
 11.36     Subd. 22.  [ELECTRONIC PAYMENT.] The commissioner may pay 
 12.1   rebates required by this section by electronic funds transfer to 
 12.2   individuals who requested that their 2000 individual income tax 
 12.3   refund be paid through electronic funds transfer.  The 
 12.4   commissioner may make the electronic funds transfer payments to 
 12.5   the same financial institution and into the same account as the 
 12.6   2000 individual income tax refund. 
 12.7      Subd. 23.  [ADJUSTMENTS.] A sales tax rebate of 
 12.8   $852,080,000 is authorized for fiscal year 2001.  Before 
 12.9   payment, the commissioner of revenue shall adjust the rebate as 
 12.10  follows: 
 12.11     (1) The rebates calculated in subdivisions 2, 3, 4, 6, 7, 
 12.12  8, and 9 must be proportionately reduced to account for 1999 
 12.13  income tax returns and qualifying property tax refund claims 
 12.14  that are filed on or after January 1, 2001, but before June 30, 
 12.15  2001, so that the estimated amount of sales tax rebate payable 
 12.16  under subdivisions 2, 3, 4, 6, 7, 8, and 9 on the date the 
 12.17  rebate is processed does not exceed the total amount available 
 12.18  for the rebate. 
 12.19     (2) The commissioner of finance shall certify by July 15, 
 12.20  2001, the preliminary fiscal year 2001 general fund net 
 12.21  nondedicated revenues.  The certification shall exclude the 
 12.22  impact of any legislation enacted during the 2001 regular 
 12.23  session and First Special Session.  If certified net 
 12.24  nondedicated revenues are less than the amount forecast in 
 12.25  February 2001, the commissioner of revenue shall proportionately 
 12.26  decrease all rebates under this section. 
 12.27     The adjustments under this subdivision are not a rule 
 12.28  subject to Minnesota Statutes, chapter 14. 
 12.29     Sec. 3.  [APPROPRIATIONS.] 
 12.30     (a) $500,000 for fiscal year 2001 and $800,000 for fiscal 
 12.31  year 2002 is appropriated from the general fund to the 
 12.32  commissioner of revenue to administer the sales tax rebate in 
 12.33  this act.  Any unencumbered balance remaining on June 30, 2001, 
 12.34  does not cancel but is available for expenditure by the 
 12.35  commissioner of revenue until June 30, 2002.  Notwithstanding 
 12.36  Minnesota Statutes, section 16A.285, the commissioner of revenue 
 13.1   may not use this appropriation for any purpose other than 
 13.2   administering the sales tax rebate.  This is a one-time 
 13.3   appropriation and may not be added to the agency's budget base. 
 13.4      (b) $278,000 for fiscal year 2001, and $123,000 for fiscal 
 13.5   year 2002 are appropriated from the general fund to the state 
 13.6   treasurer to pay the cost of clearing sales tax rebate checks 
 13.7   through commercial banks.  This is a one-time appropriation and 
 13.8   may not be added to the budget base.  
 13.9      Sec. 4.  [EFFECTIVE DATE.] 
 13.10     Sections 1 to 3 are effective the day following final 
 13.11  enactment.