HF 2211

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; sales and use; changing the 
  1.3             effective date for a change in the calculation of 
  1.4             interest paid on certain refunds; amending Laws 1997, 
  1.5             chapter 231, article 7, section 47. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Laws 1997, chapter 231, article 7, section 47, 
  1.8   is amended to read: 
  1.9      Sec. 47.  [EFFECTIVE DATES.] 
  1.10     Section 1 is effective for refund claims filed after June 
  1.11  30, 1997 December 31, 1996. 
  1.12     Sections 2, 6, 7, 9, 13, 15, 16, 17, 18, 20, 21, 25, 31, 
  1.13  and 32 are effective for purchases, sales, storage, use, or 
  1.14  consumption occurring after June 30, 1997. 
  1.15     Section 3 is effective on July 1, 1997, or upon adoption of 
  1.16  the corresponding rules, whichever occurs earlier. 
  1.17     Section 4, paragraph (i), clause (iv), is effective for 
  1.18  purchases and sales occurring after September 30, 1987; the 
  1.19  remainder of section 4 is effective for purchases and sales 
  1.20  occurring after June 30, 1997. 
  1.21     Section 5, paragraph (h), is effective for purchases and 
  1.22  sales occurring after June 30, 1997, and paragraph (i) is 
  1.23  effective for purchases and sales occurring after December 31, 
  1.24  1992. 
  1.25     Sections 8 and 46 are effective July 1, 1998. 
  2.1      Sections 10 and 22 are effective for purchases, sales, 
  2.2   storage, use, or consumption occurring after August 31, 1996. 
  2.3      Sections 11, 12, 33, 34, and 35 are effective July 1, 1997. 
  2.4      Sections 14 and 19 are effective for purchases and sales 
  2.5   after June 30, 1999. 
  2.6      Section 23 is effective January 1, 1997. 
  2.7      Section 24 is effective for purchases, sales, storage, use, 
  2.8   or consumption occurring after April 30, 1997. 
  2.9      Sections 26 and 45 are effective for purchases, sales, 
  2.10  storage, use, or consumption occurring after July 31, 1997, and 
  2.11  before August 1, 2003. 
  2.12     Section 27 is effective for purchases, sales, storage, use, 
  2.13  or consumption occurring after May 31, 1997. 
  2.14     Section 28 is effective for sales made after December 31, 
  2.15  1989, and before January 1, 1997.  The provisions of Minnesota 
  2.16  Statutes, section 289A.50, apply to refunds claimed under 
  2.17  section 28.  Refunds claimed under section 28 must be filed by 
  2.18  the later of December 31, 1997, or the time limit under 
  2.19  Minnesota Statutes, section 289A.40, subdivision 1. 
  2.20     Section 29 is effective for sales or first use after May 
  2.21  31, 1997, and before June 1, 1998. 
  2.22     Sections 30, 42, and 43 are effective the day following 
  2.23  final enactment. 
  2.24     Sections 36 to 39 are effective the day after compliance by 
  2.25  the governing body of Cook county with Minnesota Statutes, 
  2.26  section 645.021, subdivision 3. 
  2.27     Section 40 is effective for STAR funds collected after June 
  2.28  30, 1997. 
  2.29     Sec. 2.  [EFFECTIVE DATE.] 
  2.30     Section 1 is effective for all refunds filed after December 
  2.31  31, 1996.