Minnesota Legislature
HF 2931
as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
KEY: stricken = removed, old language.
underscored = added, new language.
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 02/03/2000 |
Current Version - as introduced
1.1 A bill for an act 1.2 relating to tax relief; providing a sales tax rebate 1.3 payable in 2000; expanding eligibility for the 1999 1.4 sales tax rebate; extending certain dates relating to 1.5 the 1999 sales tax rebate; providing for a payment to 1.6 farmers at risk based on the acreage of agricultural 1.7 use land; appropriating money; amending Laws 1999, 1.8 chapter 243, article 1, section 2. 1.9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.10 ARTICLE 1 1.11 SALES TAX REBATES 1.12 Section 1. [SALES TAX REBATE.] 1.13 (a) An individual who: 1.14 (1) was eligible for a credit under Laws 1998, chapter 389, 1.15 article 1, section 3, and who filed for or received that credit 1.16 on or before June 15, 2001; or 1.17 (2) filed a 1998 Minnesota income tax return on or before 1.18 June 15, 2001, and had a tax liability before refundable credits 1.19 on that return of at least $1 but did not file the claim for 1.20 credit authorized under Laws 1998, chapter 389, article 1, 1.21 section 3; or 1.22 (3) was a Minnesota resident in 1998 and who attained the 1.23 age of 18 on or before December 31, 1998, but who does not meet 1.24 the requirements of clause (1) or (2), 1.25 shall receive a sales tax rebate. 1.26 (b) The sales tax rebate for taxpayers who qualify under 1.27 paragraph (a), clause (1) or (2), as married filing joint or 2.1 head of household must be computed according to the following 2.2 schedule: 2.3 Income Sales Tax Rebate 2.4 less than $2,500 $ ... 2.5 at least $2,500 but less than $5,000 $ ... 2.6 at least $5,000 but less than $10,000 $ ... 2.7 at least $10,000 but less than $15,000 $ ... 2.8 at least $15,000 but less than $20,000 $ ... 2.9 at least $20,000 but less than $25,000 $ ... 2.10 at least $25,000 but less than $30,000 $ ... 2.11 at least $30,000 but less than $35,000 $ ... 2.12 at least $35,000 but less than $40,000 $ ... 2.13 at least $40,000 but less than $45,000 $ ... 2.14 at least $45,000 but less than $50,000 $ ... 2.15 at least $50,000 but less than $60,000 $ ... 2.16 at least $60,000 but less than $70,000 $..... 2.17 at least $70,000 but less than $80,000 $..... 2.18 at least $80,000 but less than $90,000 $..... 2.19 at least $90,000 but less than $100,000 $..... 2.20 at least $100,000 but less than $120,000 $..... 2.21 at least $120,000 but less than $140,000 $..... 2.22 at least $140,000 but less than $160,000 $..... 2.23 at least $160,000 but less than $180,000 $..... 2.24 at least $180,000 but less than $200,000 $..... 2.25 at least $200,000 but less than $400,000 $..... 2.26 at least $400,000 but less than $600,000 $..... 2.27 at least $600,000 but less than $800,000 $..... 2.28 at least $800,000 but less than $1,000,000 $..... 2.29 $1,000,000 and over $..... 2.30 (c) The sales tax rebate for individuals who qualify under 2.31 paragraph (a), clause (1) or (2), as single or married filing 2.32 separately must be computed according to the following schedule: 2.33 Income Sales Tax Rebate 2.34 less than $2,500 $ ... 2.35 at least $2,500 but less than $5,000 $ ... 2.36 at least $5,000 but less than $10,000 $ ... 3.1 at least $10,000 but less than $15,000 $ ... 3.2 at least $15,000 but less than $20,000 $ ... 3.3 at least $20,000 but less than $25,000 $ ... 3.4 at least $25,000 but less than $30,000 $ ... 3.5 at least $30,000 but less than $40,000 $ ... 3.6 at least $40,000 but less than $50,000 $ ... 3.7 at least $50,000 but less than $70,000 $ ... 3.8 at least $70,000 but less than $100,000 $ ... 3.9 at least $100,000 but less than $140,000 $..... 3.10 at least $140,000 but less than $200,000 $..... 3.11 at least $200,000 but less than $400,000 $..... 3.12 at least $400,000 but less than $600,000 $..... 3.13 $600,000 and over $..... 3.14 (d) Individuals who were residents of Minnesota in 1998 and 3.15 who attained the age of 18 on or before December 31, 1998, and 3.16 who do not otherwise qualify for a rebate, qualify for a rebate 3.17 under this paragraph only. Qualifying claimants under this 3.18 paragraph must file a claim for a rebate on a form prescribed by 3.19 the commissioner before the later of June 15, 2001, or 30 days 3.20 after the date of enactment of this act. The claim must include 3.21 proof of Minnesota residency, income tax filing status, and age 3.22 in 1998. The commissioner shall verify the information provided 3.23 and rebate the minimum amount for which the claimant would have 3.24 been eligible as determined under paragraph (b), as adjusted by 3.25 paragraph (f), if the taxpayer would have met the requirements 3.26 to file a 1998 federal income tax return as a married taxpayer 3.27 filing jointly or head of household, or as determined under 3.28 paragraph (c), as adjusted by paragraph (f), for other taxpayers. 3.29 Qualified claims for rebate under this paragraph not paid by 3.30 October 1, 2001, bear interest at the rate specified in 3.31 Minnesota Statutes, section 270.75. 3.32 (e) Individuals who were not residents of Minnesota for any 3.33 part of 1998 and who paid more than $10 in Minnesota sales tax 3.34 on nonbusiness consumer purchases in that year qualify for a 3.35 rebate under this paragraph only. Qualifying nonresidents must 3.36 file a claim for rebate on a form prescribed by the commissioner 4.1 before the later of June 15, 2001, or 30 days after the date of 4.2 enactment of this act. The claim must include receipts showing 4.3 the Minnesota sales tax paid and the date of the sale. Taxes 4.4 paid on purchases allowed in the computation of federal taxable 4.5 income or reimbursed by an employer are not eligible for the 4.6 rebate. The commissioner shall determine the qualifying taxes 4.7 paid and rebate the lesser of: 4.8 (1) ..... percent of that amount; or 4.9 (2) the maximum amount for which the claimant would have 4.10 been eligible as determined under paragraph (b) if the taxpayer 4.11 filed the 1998 federal income tax return as a married taxpayer 4.12 filing jointly or head of household, or as determined under 4.13 paragraph (c) for other taxpayers. 4.14 (f) "Income," for purposes of this section other than 4.15 paragraph (e), is taxable income as defined in section 63 of the 4.16 Internal Revenue Code of 1986, as amended through December 31, 4.17 1997, plus the sum of any additions to federal taxable income 4.18 for the taxpayer under Minnesota Statutes, section 290.01, 4.19 subdivision 19a, and reported on the original 1998 income tax 4.20 return, including subsequent adjustments to that return made 4.21 within the time limits specified in paragraph (i). For an 4.22 individual who was a resident of Minnesota for less than the 4.23 entire year, the sales tax rebate equals the sales tax rebate 4.24 calculated under paragraph (b) or (c) multiplied by the 4.25 percentage determined pursuant to Minnesota Statutes, section 4.26 290.06, subdivision 2c, paragraph (e), as calculated on the 4.27 original 1998 income tax return, including subsequent 4.28 adjustments to that return made within the time limits specified 4.29 in paragraph (i). For purposes of paragraph (e), "income" is 4.30 taxable income as defined in section 63 of the Internal Revenue 4.31 Code of 1986, as amended through December 31, 1997, and reported 4.32 on the taxpayer's original federal tax return for the first 4.33 taxable year beginning after December 31, 1997. 4.34 (g) Before payment, the rebates calculated in paragraphs 4.35 (b), (c), (d), and (e) must be proportionately reduced to 4.36 account for 1998 income tax returns that are filed on or after 5.1 January 1, 2000, but before July 1, 2000, so that the amount of 5.2 sales tax rebates payable under paragraphs (b), (c), (d), and 5.3 (e) does not exceed $453,000,000, less the amount of the rebates 5.4 paid under section 2. 5.5 The adjustments under this paragraph are not rules subject to 5.6 Minnesota Statutes, chapter 14. 5.7 (h) The commissioner of revenue may begin making sales tax 5.8 rebates by August 1, 2000. Sales tax rebates not paid by 5.9 October 1, 2000, bear interest at the rate specified in 5.10 Minnesota Statutes, section 270.75. Sales tax rebates paid to: 5.11 (1) taxpayers who file their original 1998 Minnesota income 5.12 tax return after June 15, 2000; 5.13 (2) individuals qualifying under paragraph (d); and 5.14 (3) qualifying nonresidents who file a claim for rebate 5.15 after June 15, 2000, bear interest at the rate specified in 5.16 Minnesota Statutes, section 270.75, beginning October 1, 2001. 5.17 (i) A sales tax rebate shall not be adjusted based on 5.18 changes to a 1998 income tax return that are made by order of 5.19 assessment after June 15, 2000, or made by the taxpayer that are 5.20 filed with the commissioner of revenue after June 15, 2000. 5.21 (j) Individuals who filed a joint income tax return for 5.22 1998 shall receive a joint sales tax rebate. After the sales 5.23 tax rebate has been issued, but before the check has been 5.24 cashed, either joint claimant may request a separate check for 5.25 one-half of the joint sales tax rebate. Notwithstanding 5.26 anything in this section to the contrary, if prior to payment, 5.27 the commissioner has been notified that persons who filed a 5.28 joint 1998 income tax return are living at separate addresses, 5.29 as indicated on their 1999 income tax return or otherwise, the 5.30 commissioner may issue separate checks to each person. The 5.31 amount payable to each person is one-half of the total joint 5.32 rebate. 5.33 (k) The sales tax rebate is a "Minnesota tax law" for 5.34 purposes of Minnesota Statutes, section 270B.01, subdivision 8. 5.35 (l) The sales tax rebate is "an overpayment of any tax 5.36 collected by the commissioner" for purposes of Minnesota 6.1 Statutes, section 270.07, subdivision 5. For purposes of this 6.2 paragraph, a joint sales tax rebate is payable to each spouse 6.3 equally. 6.4 (m) If the commissioner of revenue cannot locate an 6.5 individual entitled to a sales tax rebate under this section by 6.6 July 1, 2002, or if an individual to whom a sales tax rebate was 6.7 issued has not cashed the check by July 1, 2002, the right to 6.8 the sales tax rebate lapses and the check must be deposited in 6.9 the general fund. 6.10 (n) Individuals entitled to a sales tax rebate pursuant to 6.11 paragraph (a), but who did not receive one, and individuals who 6.12 receive a sales tax rebate that was not correctly computed, must 6.13 file a claim with the commissioner before July 1, 2001, in a 6.14 form prescribed by the commissioner. Taxpayers who file their 6.15 original 1998 Minnesota income tax return after June 15, 2000, 6.16 and qualifying nonresidents who file a claim for rebate after 6.17 June 15, 2000, and who do not receive it or who receive a sales 6.18 tax rebate that was not correctly computed, must file a claim 6.19 with the commissioner before July 1, 2002, in a form prescribed 6.20 by the commissioner. These claims must be treated as if they 6.21 are a claim for refund under Minnesota Statutes, section 6.22 289A.50, subdivisions 4 and 7. 6.23 (o) The sales tax rebate is a refund subject to revenue 6.24 recapture under Minnesota Statutes, chapter 270A. The 6.25 commissioner of revenue shall remit the entire refund to the 6.26 claimant agency, which shall, upon the request of the spouse who 6.27 does not owe the debt, refund one-half of the joint sales tax 6.28 rebate to the spouse who does not owe the debt. 6.29 (p) The rebate is a reduction of fiscal year 2000 sales tax 6.30 revenues. The amount necessary to make the sales tax rebates 6.31 and interest provided in this section is appropriated from the 6.32 general fund to the commissioner of revenue in fiscal year 2000 6.33 and is available until June 30, 2002. 6.34 (q) If a sales tax rebate check is cashed by someone other 6.35 than the payee or payees of the check, and the commissioner of 6.36 revenue determines that the check has been forged or improperly 7.1 endorsed, the commissioner may issue an order of assessment for 7.2 the amount of the check against the person or persons cashing 7.3 it. The assessment must be made within two years after the 7.4 check is cashed, but if cashing the check constitutes theft 7.5 under Minnesota Statutes, section 609.52, or forgery under 7.6 Minnesota Statutes, section 609.631, the assessment can be made 7.7 at any time. The assessment may be appealed administratively 7.8 and judicially. The commissioner may take action to collect the 7.9 assessment in the same manner as provided by Minnesota Statutes, 7.10 chapter 289A, for any other order of the commissioner assessing 7.11 tax. 7.12 (r) Notwithstanding Minnesota Statutes, sections 9.031, 7.13 16A.40, 16B.49, and 16B.50, and any other law to the contrary, 7.14 the commissioner of revenue may take whatever actions the 7.15 commissioner deems necessary to pay the rebates required by this 7.16 section, and may, in consultation with the commissioner of 7.17 finance and the state treasurer, contract with a private vendor 7.18 or vendors to process, print, and mail the rebate checks or 7.19 warrants required under this section and receive and disburse 7.20 state funds to pay those checks or warrants. 7.21 (s) The commissioner may pay rebates required by this 7.22 section by electronic funds transfer to individuals who 7.23 requested that their 1999 individual income tax refund be paid 7.24 through electronic funds transfer. The commissioner may make 7.25 the electronic funds transfer payments to the same financial 7.26 institution and into the same account as the 1999 individual 7.27 income tax refund. 7.28 Sec. 2. Laws 1999, chapter 243, article 1, section 2, is 7.29 amended to read: 7.30 Sec. 2. [SALES TAX REBATE.] 7.31 (a) An individual who: 7.32 (1) was eligible for a credit under Laws 1997, chapter 231, 7.33 article 1, section 16, as amended by Laws 1997, First Special 7.34 Session chapter 5, section 35, and Laws 1997, Third Special 7.35 Session chapter 3, section 11, and Laws 1998, chapter 304, and 7.36 Laws 1998, chapter 389, article 1, section 3, and who filed for 8.1 or received that credit on or before June 15,19992000; or 8.2 (2) filed a 1997 Minnesota income tax return on or before 8.3 June 15,19992000, and had a tax liability before refundable 8.4 credits on that return of at least $1 but did not file the claim 8.5 for credit authorized under Laws 1997, chapter 231, article 1, 8.6 section 16, as amended, and who was not allowed to be claimed as8.7a dependent on a 1997 federal income tax return filed by another8.8person; or 8.9 (3) had the property taxes payable on his or her homestead 8.10 abated to zero under Laws 1997, chapter 231, article 2, section 8.11 64, 8.12 shall receive a sales tax rebate. 8.13 (b) The sales tax rebate for taxpayers who qualify under 8.14 paragraph (a) as married filing joint or head of household must 8.15 be computed according to the following schedule: 8.16 Income Sales Tax Rebate 8.17 less than $2,500 $ 358 8.18 at least $2,500 but less than $5,000 $ 469 8.19 at least $5,000 but less than $10,000 $ 502 8.20 at least $10,000 but less than $15,000 $ 549 8.21 at least $15,000 but less than $20,000 $ 604 8.22 at least $20,000 but less than $25,000 $ 641 8.23 at least $25,000 but less than $30,000 $ 690 8.24 at least $30,000 but less than $35,000 $ 762 8.25 at least $35,000 but less than $40,000 $ 820 8.26 at least $40,000 but less than $45,000 $ 874 8.27 at least $45,000 but less than $50,000 $ 921 8.28 at least $50,000 but less than $60,000 $ 969 8.29 at least $60,000 but less than $70,000 $1,071 8.30 at least $70,000 but less than $80,000 $1,162 8.31 at least $80,000 but less than $90,000 $1,276 8.32 at least $90,000 but less than $100,000 $1,417 8.33 at least $100,000 but less than $120,000 $1,535 8.34 at least $120,000 but less than $140,000 $1,682 8.35 at least $140,000 but less than $160,000 $1,818 8.36 at least $160,000 but less than $180,000 $1,946 9.1 at least $180,000 but less than $200,000 $2,067 9.2 at least $200,000 but less than $400,000 $2,644 9.3 at least $400,000 but less than $600,000 $3,479 9.4 at least $600,000 but less than $800,000 $4,175 9.5 at least $800,000 but less than $1,000,000 $4,785 9.6 $1,000,000 and over $5,000 9.7 (c) The sales tax rebate for individuals who qualify under 9.8 paragraph (a) as single or married filing separately must be 9.9 computed according to the following schedule: 9.10 Income Sales Tax Rebate 9.11 less than $2,500 $ 204 9.12 at least $2,500 but less than $5,000 $ 249 9.13 at least $5,000 but less than $10,000 $ 299 9.14 at least $10,000 but less than $15,000 $ 408 9.15 at least $15,000 but less than $20,000 $ 464 9.16 at least $20,000 but less than $25,000 $ 496 9.17 at least $25,000 but less than $30,000 $ 515 9.18 at least $30,000 but less than $40,000 $ 570 9.19 at least $40,000 but less than $50,000 $ 649 9.20 at least $50,000 but less than $70,000 $ 776 9.21 at least $70,000 but less than $100,000 $ 958 9.22 at least $100,000 but less than $140,000 $1,154 9.23 at least $140,000 but less than $200,000 $1,394 9.24 at least $200,000 but less than $400,000 $1,889 9.25 at least $400,000 but less than $600,000 $2,485 9.26 $600,000 and over $2,500 9.27 (d) Individuals who were not residents of Minnesota for any 9.28 part of 1997 and who paid more than $10 in Minnesota sales tax 9.29 on nonbusiness consumer purchases in that year qualify for a 9.30 rebate under this paragraph only. Qualifying nonresidents must 9.31 file a claim for rebate on a form prescribed by the commissioner 9.32 before the later of June 15,19992000, or 30 days after the 9.33 date of enactment of this act. The claim must include receipts 9.34 showing the Minnesota sales tax paid and the date of the sale. 9.35 Taxes paid on purchases allowed in the computation of federal 9.36 taxable income or reimbursed by an employer are not eligible for 10.1 the rebate. The commissioner shall determine the qualifying 10.2 taxes paid and rebate the lesser of: 10.3 (1) 69.0 percent of that amount; or 10.4 (2) the maximum amount for which the claimant would have 10.5 been eligible as determined under paragraph (b) if the taxpayer 10.6 filed the 1997 federal income tax return as a married taxpayer 10.7 filing jointly or head of household, or as determined under 10.8 paragraph (c) for other taxpayers. 10.9 (e) "Income," for purposes of this section other than 10.10 paragraph (d), is taxable income as defined in section 63 of the 10.11 Internal Revenue Code of 1986, as amended through December 31, 10.12 1996, plus the sum of any additions to federal taxable income 10.13 for the taxpayer under Minnesota Statutes, section 290.01, 10.14 subdivision 19a, and reported on the original 1997 income tax 10.15 return including subsequent adjustments to that return made 10.16 within the time limits specified in paragraph (h). For an 10.17 individual who was a resident of Minnesota for less than the 10.18 entire year, the sales tax rebate equals the sales tax rebate 10.19 calculated under paragraph (b) or (c) multiplied by the 10.20 percentage determined pursuant to Minnesota Statutes, section 10.21 290.06, subdivision 2c, paragraph (e), as calculated on the 10.22 original 1997 income tax return including subsequent adjustments 10.23 to that return made within the time limits specified in 10.24 paragraph (h). For purposes of paragraph (d), "income" is 10.25 taxable income as defined in section 63 of the Internal Revenue 10.26 Code of 1986, as amended through December 31, 1996, and reported 10.27 on the taxpayer's original federal tax return for the first 10.28 taxable year beginning after December 31, 1996. 10.29 (f) Before payment, the commissioner of revenue shall 10.30 adjust the rebate as follows: 10.31 (1) the rebates calculated in paragraphs (b), (c), and (d) 10.32 must be proportionately reduced to account for 1997 income tax 10.33 returns that are filed on or after January 1, 1999, but before 10.34 July 1, 1999, so that the amount of sales tax rebates payable 10.35 under paragraphs (b), (c), and (d) does not exceed 10.36 $1,250,000,000; and 11.1 (2) the commissioner of finance shall certify by July 15, 11.2 1999, preliminary fiscal year 1999 general fund net nondedicated 11.3 revenues. The certification shall exclude the impact of any 11.4 legislation enacted during the 1999 regular session. If 11.5 certified net nondedicated revenues exceed the amount forecast 11.6 in February 1999, up to $50,000,000 of the increase shall be 11.7 added to the total amount rebated. The commissioner of revenue 11.8 shall adjust all rebates proportionally to reflect any 11.9 increases. The total amount of the rebate shall not exceed 11.10 $1,300,000,000. 11.11 The adjustments under this paragraph are not rules subject to 11.12 Minnesota Statutes, chapter 14. 11.13 (g) The commissioner of revenue may begin making sales tax 11.14 rebates by August 1, 1999. Sales tax rebates not paid by 11.15 October 1, 1999, bear interest at the rate specified in 11.16 Minnesota Statutes, section 270.75. Sales tax rebates paid to: 11.17 (1) taxpayers who file their original 1997 Minnesota income 11.18 tax return after June 15, 1999; 11.19 (2) individuals qualifying under paragraph (s); and 11.20 (3) qualifying nonresidents who file a claim for rebate 11.21 after June 15, 1999, bear interest at the rate specified in 11.22 Minnesota Statutes, section 270.75, beginning October 1, 2000. 11.23 (h) A sales tax rebate shall not be adjusted based on 11.24 changes to a 1997 income tax return that are made by order of 11.25 assessment after June 15, 1999, or made by the taxpayer that are 11.26 filed with the commissioner of revenue after June 15, 1999. 11.27 (i) Individuals who filed a joint income tax return for 11.28 1997 shall receive a joint sales tax rebate. After the sales 11.29 tax rebate has been issued, but before the check has been 11.30 cashed, either joint claimant may request a separate check for 11.31 one-half of the joint sales tax rebate. Notwithstanding 11.32 anything in this section to the contrary, if prior to payment, 11.33 the commissioner has been notified that persons who filed a 11.34 joint 1997 income tax return are living at separate addresses, 11.35 as indicated on their 1998 income tax return or otherwise, the 11.36 commissioner may issue separate checks to each person. The 12.1 amount payable to each person is one-half of the total joint 12.2 rebate. 12.3 (j) The sales tax rebate is a "Minnesota tax law" for 12.4 purposes of Minnesota Statutes, section 270B.01, subdivision 8. 12.5 (k) The sales tax rebate is "an overpayment of any tax 12.6 collected by the commissioner" for purposes of Minnesota 12.7 Statutes, section 270.07, subdivision 5. For purposes of this 12.8 paragraph, a joint sales tax rebate is payable to each spouse 12.9 equally. 12.10 (l) If the commissioner of revenue cannot locate an 12.11 individual entitled to a sales tax rebate by July 1, 2001, or if 12.12 an individual to whom a sales tax rebate was issued has not 12.13 cashed the check by July 1, 2001, the right to the sales tax 12.14 rebate lapses and the check must be deposited in the general 12.15 fund. 12.16 (m) Individuals entitled to a sales tax rebate pursuant to 12.17 paragraph (a), but who did not receive one, and individuals who 12.18 receive a sales tax rebate that was not correctly computed, must 12.19 file a claim with the commissioner before July 1, 2000, in a 12.20 form prescribed by the commissioner. Taxpayers who file their 12.21 original 1997 Minnesota income tax return after June 15, 1999, 12.22 and qualifying nonresidents who file a claim for rebate after 12.23 June 15, 1999, and who do not receive it or who receive a sales 12.24 tax rebate that was not correctly computed, must file a claim 12.25 with the commissioner before July 1, 2001, in a form prescribed 12.26 by the commissioner. These claims must be treated as if they 12.27 are a claim for refund under Minnesota Statutes, section 12.28 289A.50, subdivisions 4 and 7. 12.29 (n) The sales tax rebate is a refund subject to revenue 12.30 recapture under Minnesota Statutes, chapter 270A. The 12.31 commissioner of revenue shall remit the entire refund to the 12.32 claimant agency, which shall, upon the request of the spouse who 12.33 does not owe the debt, refund one-half of the joint sales tax 12.34 rebate to the spouse who does not owe the debt. 12.35 (o) The rebate is a reduction of fiscal year 1999 sales tax 12.36 revenues. The amount necessary to make the sales tax rebates 13.1 and interest provided in this section is appropriated from the 13.2 general fund to the commissioner of revenue in fiscal year 1999 13.3 and is available until June 30, 2001. 13.4 (p) If a sales tax rebate check is cashed by someone other 13.5 than the payee or payees of the check, and the commissioner of 13.6 revenue determines that the check has been forged or improperly 13.7 endorsed, the commissioner may issue an order of assessment for 13.8 the amount of the check against the person or persons cashing 13.9 it. The assessment must be made within two years after the 13.10 check is cashed, but if cashing the check constitutes theft 13.11 under Minnesota Statutes, section 609.52, or forgery under 13.12 Minnesota Statutes, section 609.631, the assessment can be made 13.13 at any time. The assessment may be appealed administratively 13.14 and judicially. The commissioner may take action to collect the 13.15 assessment in the same manner as provided by Minnesota Statutes, 13.16 chapter 289A, for any other order of the commissioner assessing 13.17 tax. 13.18 (q) Notwithstanding Minnesota Statutes, sections 9.031, 13.19 16A.40, 16B.49, 16B.50, and any other law to the contrary, the 13.20 commissioner of revenue may take whatever actions the 13.21 commissioner deems necessary to pay the rebates required by this 13.22 section, and may, in consultation with the commissioner of 13.23 finance and the state treasurer, contract with a private vendor 13.24 or vendors to process, print, and mail the rebate checks or 13.25 warrants required under this section and receive and disburse 13.26 state funds to pay those checks or warrants. 13.27 (r) The commissioner may pay rebates required by this 13.28 section by electronic funds transfer to individuals who 13.29 requested that their 1998 individual income tax refund be paid 13.30 through electronic funds transfer. The commissioner may make 13.31 the electronic funds transfer payments to the same financial 13.32 institution and into the same account as the 1998 individual 13.33 income tax refund. 13.34 (s) Individuals who were residents of Minnesota in 1997 and 13.35 who attained the age of 18 on or before December 31, 1997, and 13.36 who do not otherwise qualify for a rebate, qualify for a rebate 14.1 under this paragraph only. Qualifying claimants under this 14.2 paragraph must file a claim for a rebate on a form prescribed by 14.3 the commissioner before the later of June 15, 2000, or 30 days 14.4 after the date of enactment of this act. The claim must include 14.5 proof of Minnesota residency, income tax filing status, and age 14.6 in 1997. The commissioner shall verify the information provided 14.7 and rebate the minimum amount for which the claimant would have 14.8 been eligible as determined under paragraph (b), as adjusted by 14.9 paragraph (f), if the taxpayer would have met the requirements 14.10 to file a 1997 federal income tax return as a married taxpayer 14.11 filing jointly or head of household, or as determined under 14.12 paragraph (c), as adjusted by paragraph (f), for other taxpayers. 14.13 Qualified claims for rebate under this paragraph not paid by 14.14 October 1, 2000, bear interest at the rate specified in 14.15 Minnesota Statutes, section 270.75. 14.16 Sec. 3. [APPLICATION OF LAW.] 14.17 The limitation on the total amount of rebates in Laws 1999, 14.18 chapter 243, article 1, section 2, paragraph (f), does not apply 14.19 to rebates issued under section 2. To the extent applicable, 14.20 all other provisions of Laws 1999, chapter 243, article 1, 14.21 section 2, apply to the rebates paid under section 2, including 14.22 the adjustments made under section 2, paragraph (f). 14.23 Sec. 4. [APPROPRIATION.] 14.24 The amount necessary to pay the rebates under section 2 is 14.25 appropriated from the general fund to the commissioner of 14.26 revenue for fiscal years 2000 and 2001. 14.27 Sec. 5. [EFFECTIVE DATE.] 14.28 Sections 1 to 4 are effective the day following final 14.29 enactment. 14.30 ARTICLE 2 14.31 AGRICULTURAL ASSISTANCE 14.32 Section 1. [AGRICULTURAL ASSISTANCE IN 2000.] 14.33 Subdivision 1. [DEFINITIONS.] (a) The definitions in this 14.34 subdivision apply to this section. 14.35 (b) "Acre" means an acre of effective agricultural use land 14.36 within the state of Minnesota as reported to the Farm Service 15.1 Agency on form 156EZ. 15.2 (c) "Commissioner" means the commissioner of revenue. 15.3 (d) "Disaster county" means a county in Minnesota that: 15.4 (1) received a presidential major disaster declaration in 15.5 1999; or 15.6 (2) was named as a contiguous county under a presidential 15.7 major disaster declaration in 1999. 15.8 (e) "Effective agricultural use land" means land suitable 15.9 for growing an agricultural crop and excludes land enrolled in 15.10 the conservation reserve program established by Minnesota 15.11 Statutes, section 103F.515, or the water bank program 15.12 established by Minnesota Statutes, section 103F.601. 15.13 (f) "Farm" or "farm operation" means an agricultural 15.14 production operation located wholly or in part within a disaster 15.15 county that: 15.16 (1) has a unique farm number as reported on form 156EZ to 15.17 the Farm Service Agency and includes at least 40 acres of 15.18 effective agricultural use land; or 15.19 (2) has produced at least $10,000 in sales of unprocessed 15.20 livestock or unprocessed dairy products as reported on schedule 15.21 F or form 1065, 1120, or 1120S of the farmer's federal income 15.22 tax return for the taxable year beginning in either calendar 15.23 year 1998 or 1999. 15.24 (g) "Farm operator" means a person who is identified as the 15.25 operator of a farm on form 156EZ filed with the Farm Service 15.26 Agency. 15.27 (h) "Farm Service Agency" means the United States 15.28 Department of Agriculture, Farm Service Agency. 15.29 (i) "Farmer" or "farmer at risk" means a person who: 15.30 (1) produces an agricultural crop or livestock and is 15.31 reported to the Farm Service Agency as bearing a percentage of 15.32 the risk for the farm operation; or 15.33 (2) owns or resides on property homesteaded under Minnesota 15.34 Statutes, section 273.124, subdivision 1, paragraph (c), and 15.35 operates a livestock production facility. 15.36 (j) "Livestock" means cattle, hogs, poultry, and sheep. 16.1 (k) "Person" includes individuals, fiduciaries, estates, 16.2 trusts, partnerships, joint ventures, and corporations. 16.3 Subd. 2. [PAYMENT TO FARMERS.] (a) A farm operator may 16.4 apply on a separate form for each farm that the person operates 16.5 to the commissioner for payments as provided under this 16.6 subdivision. The payment must be made to each farmer at risk 16.7 for a farm operation and must equal $4, multiplied by the number 16.8 of acres of the farm operation, multiplied by the percentage of 16.9 the risk borne by that farmer for that farm operation. 16.10 (b) Applications must be based on information reported to 16.11 the Farm Service Agency for crop year 1999, by December 31, 16.12 1999, and must include the social security number or federal 16.13 employer identification number, or a producer number assigned by 16.14 the Farm Service Agency for each farmer and the Farm Service 16.15 Agency farm number from form 156EZ. The commissioner shall 16.16 prepare application forms for the payment and ensure that they 16.17 are available throughout the state. The commissioner shall make 16.18 payments by June 30, 2000, to each eligible farmer who applies 16.19 by May 31, 2000, or within 30 days of the application if the 16.20 application is received after May 31, 2000. In no case will 16.21 applications be accepted after September 30, 2000. 16.22 Subd. 3. [ALTERNATE QUALIFICATION.] (a) If an agricultural 16.23 production operation does not meet the definition of a farm 16.24 under subdivision 1 solely because: 16.25 (1) the farm operator had not filed a form 156EZ with the 16.26 Farm Service Agency; 16.27 (2) there was an error in the Farm Service Agency's 16.28 records; or 16.29 (3) an operator operates more than one farm and the acres 16.30 of effective agricultural use land of a farm is less than 40 16.31 acres, but the combined acres of effective agricultural use land 16.32 of all land operated by that operator is at least 40 acres, 16.33 the commissioner may allow the farm operator to apply for 16.34 payment under subdivision 2 after providing the information the 16.35 commissioner requires to determine the number of acres that 16.36 would be comparable to the effective agricultural use land 17.1 listed on form 156EZ. 17.2 (b) If the number of acres of effective agricultural use 17.3 land for crop year 1999 for a farm is greater than indicated in 17.4 the Farm Service Agency's records, the commissioner may allow a 17.5 farm operator to apply for payment on the greater acreage after 17.6 providing the information the commissioner requires. 17.7 (c) If a person who produced an agricultural crop or 17.8 livestock in 1999 and bore a portion of the risk for the farm 17.9 operation does not meet the definition of a farmer under 17.10 subdivision 1 solely because that information was not reported 17.11 to the Farm Service Agency or because there was an error in the 17.12 Farm Service Agency's records, the commissioner may allow the 17.13 farmer to be included on an application for payment under 17.14 subdivision 2 after the farmer provides the information the 17.15 commissioner requires to determine the farmer was at risk for 17.16 that farm. 17.17 Subd. 4. [LIMIT.] No person may receive a payment under 17.18 subdivision 2 that exceeds $5,600. 17.19 Subd. 5. [APPLICATION OF OTHER LAWS.] The payments under 17.20 subdivision 2 are a "Minnesota tax law" for purposes of 17.21 Minnesota Statutes, section 270B.01, subdivision 8. 17.22 Subd. 6. [REMEDIES.] A farmer denied a payment under 17.23 subdivision 2 may appeal that denial under Minnesota Statutes, 17.24 section 289A.50, subdivision 7. 17.25 Subd. 7. [INTEREST.] Payments under subdivision 2 bear 17.26 interest at the rate specified in Minnesota Statutes, section 17.27 289A.55, subdivision 1, from the later of the payment dates 17.28 specified under subdivision 2 or 75 days after a complete 17.29 payment application was filed with the commissioner. 17.30 Subd. 8. [PENALTIES.] If the commissioner determines that 17.31 claims for payments under subdivision 2 are or were excessive 17.32 and were filed with fraudulent intent, the claim must be 17.33 disallowed in full. If the claim has been paid, the amount 17.34 disallowed must be recovered by assessment and collection under 17.35 Minnesota Statutes, chapter 289A. The assessment must be made 17.36 within two years after a check is cashed, but if cashing a check 18.1 constitutes theft under Minnesota Statutes, section 609.52, or 18.2 forgery under Minnesota Statutes, section 609.631, the 18.3 assessment may be made at any time. The assessment may be 18.4 appealed administratively and judicially. 18.5 Sec. 2. [APPROPRIATION.] 18.6 The amount necessary to fund the payments required under 18.7 section 1, subdivision 2, is appropriated in fiscal year 2000 18.8 from the general fund to the commissioner of revenue. This 18.9 appropriation is available until June 30, 2001. 18.10 Sec. 3. [EFFECTIVE DATE.] 18.11 Sections 1 and 2 are effective the day following final 18.12 enactment.