HF 2182

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; extending the due date for first 
  1.3             half taxes on certain business property. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [DISASTER AREA; DUE DATE FOR BUSINESS TAXES.] 
  1.6      (a) Notwithstanding Minnesota Statutes, section 279.01, 
  1.7   subdivision 1, a penalty shall not accrue if (1) because of a 
  1.8   natural disaster, a taxpayer is unable to pay the first half of 
  1.9   taxes payable in 1997 on class 3a or 3b property located in an 
  1.10  area designated by the Federal Emergency Management Agency 
  1.11  pursuant to a major disaster declaration issued for Minnesota by 
  1.12  President Clinton after April 1, 1997, and before April 28, 
  1.13  1997, and (2) the taxpayer pays the first half of the 1997 taxes 
  1.14  due in three equal installments by August 15, September 15, and 
  1.15  October 15. 
  1.16     (b) If any part of the tax is not paid by the extended due 
  1.17  date, then all penalties that would have occurred on the due 
  1.18  date under Minnesota Statutes, section 279.01, subdivision 1, 
  1.19  shall be charged on the amount of the unpaid tax. 
  1.20     (c) The property taxpayer shall attach to the payment a 
  1.21  statement that the property is located in the disaster area and 
  1.22  that the taxpayer's ability to pay the taxes was adversely 
  1.23  affected by the disaster. 
  1.24     Sec. 2.  [EFFECTIVE DATE.] 
  2.1      Section 1 is effective the day following final enactment 
  2.2   and applies to 1997 taxes only.