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Minnesota Legislature

Office of the Revisor of Statutes

HF 677

2nd Engrossment - 88th Legislature (2013 - 2014) Posted on 04/20/2013 12:17pm

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 1.30 1.31 1.32 1.33 1.34 1.35 1.36 1.37 1.38 1.39 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 2.37 2.38 2.39 2.40 2.41 2.42 2.43 2.44 2.45 2.46 2.47 2.48 2.49 2.50 2.51 2.52 2.53 2.54 2.55 2.56 2.57 2.58 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31
3.32 3.33
3.34 3.35 3.36 3.37 3.38 3.39 3.40 3.41 3.42 3.43 3.44 3.45 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26
4.27 4.28 4.29 4.30 4.31 4.32 4.33 4.34 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29 5.30 5.31 5.32 5.33 5.34 5.35 5.36 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 6.9 6.10 6.11
6.12
6.13 6.14 6.15 6.16 6.17 6.18 6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26 6.27 6.28 6.29 6.30 6.31 6.32 6.33 6.34
7.1
7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 7.14 7.15 7.16 7.17 7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25 7.26 7.27 7.28 7.29 7.30 7.31 7.32 7.33 7.34 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 8.19 8.20 8.21 8.22 8.23 8.24 8.25 8.26 8.27 8.28 8.29 8.30 8.31 8.32 8.33 8.34 8.35 8.36 9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17 9.18 9.19 9.20 9.21 9.22 9.23 9.24 9.25 9.26 9.27 9.28 9.29 9.30 9.31 9.32 9.33 9.34 9.35 9.36 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15 10.16 10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 10.28 10.29 10.30 10.31 10.32 10.33 10.34 10.35
11.1 11.2
11.3 11.4 11.5 11.6 11.7 11.8 11.9 11.10 11.11 11.12 11.13 11.14 11.15 11.16 11.17 11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 11.32 11.33 11.34 11.35 12.1 12.2 12.3 12.4 12.5 12.6 12.7 12.8 12.9 12.10 12.11 12.12 12.13 12.14 12.15 12.16 12.17 12.18 12.19 12.20 12.21 12.22 12.23 12.24 12.25 12.26 12.27 12.28 12.29 12.30 12.31 12.32 12.33 12.34 12.35 12.36 13.1 13.2 13.3 13.4 13.5 13.6 13.7 13.8 13.9 13.10 13.11 13.12 13.13 13.14 13.15 13.16 13.17 13.18 13.19 13.20 13.21 13.22 13.23 13.24 13.25 13.26 13.27 13.28 13.29 13.30 13.31 13.32 13.33 13.34 13.35 14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11
14.12 14.13
14.14 14.15 14.16 14.17 14.18 14.19 14.20 14.21 14.22 14.23
14.24 14.25
14.26 14.27 14.28 14.29 14.30 14.31 14.32 14.33 15.1 15.2 15.3 15.4 15.5 15.6 15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 15.19 15.20 15.21 15.22 15.23 15.24 15.25 15.26 15.27 15.28 15.29 15.30 15.31 15.32 15.33 15.34 15.35 16.1 16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.13 16.14 16.15 16.16 16.17 16.18 16.19 16.20 16.21 16.22 16.23 16.24 16.25 16.26 16.27 16.28 16.29 16.30 16.31 16.32 16.33 16.34 17.1 17.2 17.3 17.4 17.5 17.6 17.7 17.8 17.9 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17 17.18
17.19 17.20
17.21 17.22 17.23 17.24 17.25 17.26 17.27 17.28 17.29 17.30 17.31 17.32 17.33 17.34 17.35 18.1 18.2 18.3 18.4 18.5 18.6 18.7 18.8 18.9 18.10 18.11 18.12 18.13 18.14 18.15 18.16 18.17 18.18 18.19 18.20 18.21 18.22
18.23 18.24
18.25 18.26 18.27 18.28 18.29 18.30 18.31 18.32 18.33 18.34 18.35 19.1 19.2 19.3 19.4 19.5 19.6 19.7 19.8
19.9 19.10
19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24
19.25 19.26
19.27 19.28 19.29 19.30 19.31
19.32 19.33
20.1 20.2 20.3 20.4 20.5 20.6 20.7 20.8 20.9 20.10 20.11 20.12
20.13
20.14 20.15
20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27 20.28 20.29 20.30 20.31 20.32 20.33 20.34 21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9 21.10 21.11 21.12 21.13 21.14 21.15 21.16 21.17 21.18 21.19 21.20 21.21 21.22 21.23 21.24 21.25 21.26 21.27 21.28 21.29 21.30 21.31 21.32 21.33 21.34 21.35 21.36 22.1 22.2 22.3 22.4 22.5 22.6 22.7 22.8 22.9 22.10 22.11 22.12 22.13 22.14 22.15 22.16 22.17 22.18 22.19 22.20 22.21 22.22 22.23 22.24 22.25 22.26
22.27 22.28
22.29 22.30 22.31 22.32 22.33 22.34 22.35 23.1 23.2 23.3 23.4 23.5 23.6 23.7 23.8 23.9 23.10 23.11 23.12 23.13 23.14 23.15 23.16 23.17 23.18 23.19 23.20 23.21 23.22 23.23 23.24 23.25 23.26 23.27 23.28 23.29 23.30 23.31 23.32 23.33 23.34 23.35 23.36 23.37 23.38 23.39 23.40 23.41 23.42 23.43 23.44 24.1 24.2 24.3 24.4 24.5 24.6 24.7 24.8 24.9 24.10 24.11 24.12 24.13 24.14 24.15
24.16 24.17
24.18 24.19 24.20 24.21 24.22 24.23 24.24 24.25 24.26 24.27 24.28 24.29 24.30 24.31 24.32 24.33 24.34 24.35 24.36 24.37 24.38 25.1 25.2 25.3 25.4 25.5 25.6 25.7 25.8 25.9 25.10 25.11 25.12 25.13 25.14 25.15 25.16 25.17 25.18 25.19 25.20 25.21 25.22 25.23 25.24 25.25 25.26 25.27 25.28 25.29 25.30 25.31 25.32 25.33 25.34 25.35 25.36 25.37 25.38 25.39 25.40 26.1 26.2 26.3
26.4 26.5
26.6 26.7 26.8 26.9 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17 26.18 26.19 26.20 26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29
26.30 26.31
26.32 27.1 27.2 27.3 27.4 27.5 27.6 27.7 27.8 27.9 27.10 27.11 27.12 27.13 27.14 27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22 27.23 27.24 27.25 27.26 27.27 27.28 27.29 27.30 27.31 27.32 27.33 27.34 27.35 27.36
28.1 28.2
28.3 28.4
28.5 28.6 28.7 28.8 28.9 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17 28.18 28.19 28.20 28.21 28.22 28.23 28.24 28.25 28.26 28.27 28.28 28.29 28.30 28.31 28.32 28.33 28.34 29.1 29.2 29.3 29.4 29.5 29.6 29.7 29.8 29.9 29.10 29.11 29.12 29.13 29.14 29.15 29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.30 29.31 29.32 29.33 29.34 29.35 29.36 30.1 30.2 30.3 30.4
30.5 30.6
30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20 30.21
30.22
30.23 30.24 30.25 30.26 30.27 30.28 30.29 30.30 30.31 30.32 30.33 31.1 31.2 31.3 31.4 31.5 31.6 31.7
31.8 31.9
31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24
31.25 31.26
31.27 31.28 31.29 31.30 31.31 31.32 32.1 32.2
32.3 32.4
32.5 32.6 32.7 32.8 32.9 32.10 32.11 32.12 32.13 32.14 32.15 32.16 32.17 32.18 32.19 32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29
32.30
32.31 32.32 32.33 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8
33.9 33.10
33.11 33.12 33.13 33.14 33.15 33.16 33.17
33.18 33.19
33.20 33.21 33.22 33.23 33.24 33.25 33.26 33.27 33.28 33.29 33.30 33.31 33.32 33.33 34.1 34.2 34.3 34.4 34.5 34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26 34.27
34.28 34.29
34.30 34.31 34.32 34.33 34.34 34.35 35.1 35.2 35.3 35.4 35.5 35.6 35.7 35.8 35.9 35.10 35.11 35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23
35.24 35.25
35.26 35.27 35.28 35.29 35.30 35.31
35.32 35.33
36.1 36.2 36.3 36.4 36.5 36.6
36.7 36.8
36.9 36.10 36.11 36.12 36.13 36.14 36.15 36.16 36.17 36.18 36.19 36.20 36.21 36.22 36.23 36.24 36.25 36.26 36.27
36.28 36.29
36.30 36.31 36.32 36.33 37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17 37.18 37.19 37.20 37.21 37.22 37.23 37.24 37.25 37.26 37.27 37.28 37.29 37.30 37.31
37.32 37.33
37.34 37.35 38.1 38.2 38.3 38.4 38.5 38.6 38.7 38.8
38.9 38.10 38.11 38.12 38.13 38.14
38.15 38.16
38.17 38.18 38.19 38.20 38.21 38.22 38.23 38.24 38.25 38.26 38.27 38.28 38.29 38.30 38.31 38.32 38.33 38.34 39.1 39.2 39.3 39.4 39.5
39.6
39.7 39.8 39.9 39.10 39.11 39.12 39.13 39.14 39.15 39.16
39.17 39.18
39.19 39.20 39.21 39.22 39.23 39.24
39.25 39.26
39.27 39.28
39.29 39.30 40.1 40.2 40.3 40.4 40.5 40.6 40.7 40.8 40.9
40.10 40.11 40.12 40.13 40.14 40.15 40.16 40.17 40.18 40.19 40.20
40.21 40.22 40.23 40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 40.32 40.33 40.34 41.1 41.2 41.3 41.4 41.5 41.6 41.7
41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22
41.23 41.24 41.25 41.26 41.27 41.28 41.29 41.30 41.31 41.32 41.33 42.1 42.2
42.3 42.4 42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13
42.14 42.15
42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24 42.25 42.26
42.27 42.28
42.29 42.30 42.31 42.32 43.1 43.2 43.3 43.4 43.5 43.6 43.7 43.8 43.9 43.10 43.11 43.12 43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20
43.21 43.22
43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 43.33 43.34 43.35 44.1 44.2 44.3 44.4 44.5
44.6
44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24 44.25 44.26 44.27
44.28
44.29 44.30 44.31 44.32 44.33 45.1 45.2 45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12 45.13 45.14 45.15
45.16
45.17 45.18 45.19 45.20 45.21 45.22 45.23 45.24 45.25 45.26 45.27 45.28 45.29 45.30 45.31 45.32 45.33 45.34 46.1 46.2
46.3 46.4
46.5 46.6 46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15
46.16
46.17 46.18 46.19 46.20 46.21 46.22 46.23 46.24 46.25 46.26 46.27 46.28 46.29 46.30 46.31 46.32 46.33 47.1 47.2 47.3 47.4 47.5 47.6 47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16 47.17 47.18 47.19 47.20 47.21 47.22 47.23 47.24 47.25 47.26 47.27 47.28 47.29 47.30 47.31 47.32 47.33
47.34 47.35 48.1 48.2 48.3 48.4 48.5 48.6 48.7 48.8 48.9 48.10 48.11 48.12 48.13 48.14
48.15 48.16 48.17 48.18 48.19 48.20 48.21 48.22 48.23 48.24 48.25 48.26 48.27 48.28 48.29 48.30 48.31 48.32
48.33 48.34 49.1 49.2 49.3
49.4
49.5 49.6 49.7
49.8
49.9 49.10 49.11 49.12 49.13 49.14 49.15 49.16 49.17 49.18 49.19 49.20 49.21 49.22 49.23 49.24 49.25 49.26 49.27 49.28 49.29
49.30 49.31 50.1 50.2 50.3 50.4 50.5 50.6
50.7 50.8 50.9 50.10
50.11 50.12
50.13 50.14 50.15
50.16
50.17 50.18
50.19 50.20
50.21 50.22
50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 50.31 51.1 51.2 51.3 51.4 51.5 51.6 51.7 51.8 51.9 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19
51.20 51.21 51.22 51.23 51.24 51.25
51.26 51.27 51.28 51.29 51.30 51.31 51.32 51.33
51.34
52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8
52.9
52.10 52.11 52.12 52.13 52.14 52.15 52.16 52.17 52.18 52.19
52.20
52.21 52.22 52.23 52.24 52.25 52.26 52.27 52.28 52.29 52.30 52.31 52.32 52.33 53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15 53.16 53.17
53.18
53.19 53.20 53.21 53.22
53.23 53.24 53.25 53.26
53.27 53.28
53.29 53.30 53.31 53.32 53.33 54.1 54.2
54.3
54.4 54.5 54.6 54.7 54.8 54.9 54.10 54.11 54.12 54.13 54.14 54.15 54.16 54.17 54.18 54.19 54.20 54.21 54.22 54.23 54.24 54.25 54.26 54.27 54.28 54.29 54.30 54.31 54.32 54.33 54.34 54.35 55.1 55.2 55.3 55.4 55.5 55.6 55.7 55.8 55.9 55.10 55.11 55.12 55.13 55.14 55.15 55.16 55.17 55.18 55.19
55.20
55.21 55.22 55.23 55.24 55.25 55.26 55.27 55.28 55.29 55.30
55.31
55.32 55.33 56.1 56.2
56.3 56.4 56.5 56.6 56.7 56.8 56.9 56.10 56.11 56.12 56.13 56.14 56.15
56.16
56.17 56.18 56.19 56.20 56.21 56.22 56.23 56.24 56.25
56.26
56.27 56.28 56.29 56.30 56.31 56.32 57.1 57.2 57.3 57.4 57.5 57.6 57.7
57.8 57.9 57.10 57.11 57.12 57.13 57.14 57.15 57.16 57.17 57.18 57.19 57.20 57.21 57.22 57.23 57.24
57.25 57.26
57.27 57.28 57.29 57.30 57.31
57.32
58.1 58.2 58.3 58.4 58.5 58.6 58.7 58.8 58.9 58.10 58.11 58.12 58.13
58.14 58.15 58.16 58.17 58.18 58.19 58.20 58.21 58.22 58.23 58.24 58.25 58.26 58.27 58.28 58.29 58.30 58.31 58.32 58.33 58.34 58.35 59.1 59.2 59.3 59.4 59.5 59.6 59.7 59.8
59.9
59.10 59.11 59.12 59.13 59.14 59.15 59.16 59.17 59.18 59.19 59.20 59.21 59.22 59.23 59.24 59.25 59.26 59.27 59.28 59.29 59.30 59.31 59.32 59.33 59.34 59.35 59.36 59.37 59.38
59.39
60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10 60.11 60.12 60.13 60.14
60.15
60.16 60.17 60.18 60.19 60.20 60.21 60.22 60.23 60.24 60.25 60.26 60.27 60.28 60.29 60.30 60.31 60.32 60.33 60.34 61.1 61.2 61.3 61.4
61.5
61.6 61.7 61.8 61.9 61.10 61.11
61.12
61.13 61.14 61.15 61.16 61.17 61.18 61.19 61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29 61.30 61.31 61.32 62.1 62.2 62.3
62.4
62.5 62.6 62.7 62.8 62.9 62.10 62.11 62.12 62.13
62.14
62.15 62.16 62.17 62.18 62.19 62.20 62.21 62.22 62.23 62.24 62.25 62.26 62.27 62.28 62.29 62.30 62.31 62.32 62.33 63.1 63.2 63.3 63.4 63.5 63.6 63.7 63.8 63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20 63.21 63.22 63.23 63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 63.32
63.33
64.1 64.2
64.3
64.4 64.5
64.6 64.7 64.8 64.9 64.10 64.11 64.12 64.13 64.14 64.15 64.16 64.17 64.18 64.19 64.20 64.21 64.22 64.23 64.24 64.25 64.26 64.27 64.28 64.29 64.30 64.31 64.32 64.33 65.1 65.2
65.3 65.4
65.5 65.6 65.7 65.8 65.9 65.10 65.11 65.12 65.13 65.14 65.15 65.16 65.17 65.18 65.19 65.20 65.21 65.22 65.23 65.24 65.25 65.26 65.27 65.28 65.29 65.30 65.31 65.32 65.33 65.34 65.35 66.1 66.2 66.3 66.4 66.5 66.6 66.7 66.8 66.9 66.10 66.11 66.12 66.13 66.14 66.15 66.16 66.17 66.18 66.19 66.20 66.21 66.22 66.23 66.24 66.25 66.26 66.27 66.28 66.29 66.30 66.31 66.32 66.33 66.34 66.35 67.1 67.2 67.3 67.4 67.5 67.6 67.7 67.8 67.9 67.10 67.11 67.12 67.13
67.14 67.15 67.16
67.17 67.18 67.19 67.20 67.21 67.22 67.23 67.24 67.25 67.26 67.27 67.28 67.29 67.30 67.31 67.32 67.33 67.34 68.1 68.2 68.3 68.4 68.5 68.6 68.7 68.8 68.9 68.10 68.11
68.12
68.13 68.14 68.15 68.16
68.17
68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 68.31 68.32 68.33 69.1 69.2 69.3 69.4 69.5 69.6
69.7 69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16 69.17 69.18 69.19 69.20 69.21 69.22 69.23 69.24 69.25 69.26 69.27 69.28 69.29 69.30 69.31 69.32 69.33 70.1 70.2 70.3
70.4 70.5
70.6 70.7 70.8 70.9 70.10 70.11 70.12 70.13 70.14 70.15 70.16 70.17 70.18 70.19 70.20 70.21 70.22 70.23 70.24 70.25 70.26 70.27 70.28 70.29 70.30 70.31 70.32 70.33 70.34 71.1 71.2 71.3 71.4 71.5 71.6 71.7 71.8 71.9 71.10 71.11 71.12 71.13 71.14 71.15 71.16 71.17 71.18 71.19 71.20 71.21
71.22 71.23 71.24 71.25 71.26 71.27 71.28 71.29 71.30 71.31 71.32 71.33 71.34 71.35 72.1 72.2 72.3 72.4 72.5 72.6 72.7 72.8 72.9 72.10
72.11 72.12
72.13 72.14 72.15 72.16 72.17 72.18 72.19 72.20 72.21 72.22 72.23 72.24 72.25 72.26 72.27 72.28 72.29 72.30 72.31 72.32 72.33 72.34 72.35 73.1 73.2 73.3 73.4 73.5 73.6 73.7 73.8 73.9 73.10 73.11 73.12 73.13 73.14 73.15 73.16 73.17 73.18 73.19 73.20 73.21 73.22 73.23 73.24 73.25 73.26
73.27 73.28
73.29 73.30 73.31 73.32 73.33 73.34 74.1 74.2 74.3 74.4 74.5 74.6 74.7 74.8 74.9 74.10 74.11 74.12 74.13 74.14 74.15 74.16 74.17 74.18 74.19 74.20 74.21 74.22 74.23 74.24 74.25 74.26 74.27 74.28 74.29
74.30 74.31 74.32
74.33 74.34 74.35 75.1 75.2 75.3 75.4 75.5 75.6 75.7 75.8 75.9 75.10 75.11 75.12 75.13 75.14 75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24 75.25 75.26 75.27 75.28 75.29 75.30 75.31 75.32 75.33 75.34 75.35 75.36 76.1 76.2 76.3 76.4 76.5 76.6 76.7 76.8 76.9 76.10 76.11 76.12 76.13 76.14 76.15 76.16 76.17 76.18 76.19 76.20 76.21 76.22 76.23 76.24 76.25 76.26 76.27 76.28 76.29 76.30 76.31 76.32 76.33 76.34 77.1 77.2 77.3 77.4 77.5 77.6 77.7 77.8 77.9 77.10 77.11 77.12 77.13 77.14 77.15 77.16 77.17 77.18 77.19 77.20 77.21 77.22 77.23 77.24 77.25 77.26 77.27 77.28 77.29 77.30 77.31 77.32 77.33 77.34 77.35 77.36 78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.8 78.9 78.10 78.11 78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29 78.30 78.31 78.32 78.33 78.34 78.35 78.36 79.1 79.2
79.3 79.4
79.5 79.6 79.7 79.8 79.9 79.10 79.11 79.12 79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21 79.22 79.23 79.24 79.25 79.26 79.27 79.28 79.29 79.30 79.31 79.32 79.33 79.34 79.35 80.1 80.2 80.3 80.4 80.5 80.6 80.7 80.8 80.9 80.10 80.11 80.12 80.13 80.14 80.15 80.16 80.17 80.18 80.19 80.20 80.21 80.22 80.23 80.24 80.25 80.26 80.27 80.28 80.29 80.30 80.31 80.32 80.33 80.34 80.35 80.36 81.1 81.2 81.3 81.4 81.5 81.6 81.7 81.8 81.9 81.10 81.11 81.12 81.13 81.14 81.15 81.16 81.17 81.18 81.19 81.20 81.21 81.22 81.23 81.24 81.25 81.26 81.27 81.28 81.29 81.30 81.31 81.32 81.33 81.34 81.35 82.1 82.2 82.3 82.4 82.5 82.6 82.7 82.8 82.9 82.10 82.11 82.12
82.13 82.14
82.15 82.16 82.17 82.18 82.19 82.20 82.21 82.22 82.23 82.24 82.25 82.26 82.27 82.28 82.29 82.30 82.31 82.32 82.33 82.34 83.1 83.2 83.3 83.4 83.5 83.6 83.7 83.8 83.9 83.10 83.11 83.12 83.13 83.14 83.15 83.16 83.17 83.18 83.19 83.20 83.21 83.22 83.23 83.24 83.25 83.26 83.27 83.28 83.29 83.30 83.31 83.32 83.33 83.34 83.35 84.1 84.2 84.3 84.4 84.5 84.6 84.7 84.8 84.9 84.10 84.11 84.12 84.13 84.14 84.15 84.16 84.17 84.18 84.19 84.20 84.21 84.22 84.23 84.24 84.25 84.26 84.27 84.28 84.29 84.30 84.31 84.32 84.33 84.34 84.35 84.36 85.1 85.2 85.3 85.4 85.5 85.6 85.7 85.8 85.9 85.10 85.11 85.12 85.13 85.14 85.15 85.16 85.17 85.18 85.19 85.20 85.21 85.22 85.23
85.24 85.25
85.26 85.27 85.28 85.29 85.30 85.31 85.32 85.33 86.1 86.2 86.3 86.4 86.5 86.6 86.7 86.8 86.9 86.10 86.11 86.12 86.13 86.14 86.15 86.16 86.17 86.18 86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26 86.27 86.28 86.29 86.30 86.31 86.32 86.33 86.34 86.35 86.36 87.1 87.2 87.3 87.4 87.5 87.6 87.7 87.8 87.9 87.10 87.11 87.12 87.13 87.14 87.15 87.16 87.17 87.18 87.19 87.20 87.21 87.22 87.23 87.24 87.25 87.26 87.27 87.28 87.29 87.30 87.31 87.32 87.33 87.34 87.35 88.1 88.2 88.3 88.4 88.5 88.6 88.7 88.8 88.9 88.10 88.11 88.12 88.13 88.14 88.15 88.16 88.17 88.18 88.19
88.20 88.21
88.22 88.23 88.24 88.25 88.26 88.27
88.28 88.29
88.30 88.31 88.32 88.33 89.1 89.2 89.3 89.4 89.5 89.6 89.7 89.8
89.9 89.10 89.11
89.12 89.13 89.14 89.15 89.16 89.17
89.18 89.19
89.20 89.21 89.22 89.23 89.24 89.25 89.26 89.27 89.28 89.29 89.30 89.31 89.32 89.33 90.1 90.2 90.3 90.4 90.5 90.6 90.7 90.8 90.9 90.10 90.11 90.12 90.13 90.14 90.15 90.16 90.17 90.18 90.19 90.20 90.21 90.22 90.23 90.24 90.25 90.26 90.27 90.28 90.29 90.30 90.31 90.32 90.33 90.34 90.35 90.36
91.1 91.2
91.3 91.4 91.5 91.6 91.7 91.8 91.9 91.10 91.11 91.12 91.13 91.14 91.15 91.16 91.17 91.18 91.19 91.20 91.21 91.22 91.23 91.24
91.25 91.26
91.27 91.28 91.29 91.30 91.31 91.32 91.33 92.1 92.2 92.3 92.4 92.5 92.6 92.7 92.8 92.9
92.10 92.11
92.12 92.13 92.14 92.15 92.16 92.17 92.18 92.19 92.20 92.21 92.22 92.23 92.24 92.25 92.26 92.27 92.28 92.29 92.30 92.31 92.32 92.33 92.34 92.35 93.1 93.2 93.3 93.4 93.5 93.6 93.7 93.8 93.9 93.10 93.11 93.12 93.13 93.14 93.15 93.16 93.17 93.18 93.19 93.20 93.21 93.22 93.23 93.24 93.25 93.26 93.27 93.28 93.29
93.30 93.31
93.32 93.33 93.34 94.1 94.2 94.3 94.4 94.5 94.6 94.7 94.8 94.9 94.10 94.11 94.12 94.13 94.14 94.15 94.16 94.17 94.18 94.19 94.20 94.21 94.22 94.23 94.24 94.25 94.26 94.27 94.28 94.29 94.30 94.31 94.32 94.33 94.34 94.35 95.1 95.2 95.3 95.4 95.5 95.6 95.7 95.8 95.9 95.10 95.11 95.12 95.13 95.14 95.15 95.16 95.17 95.18 95.19 95.20 95.21 95.22 95.23
95.24 95.25
95.26 95.27 95.28 95.29 95.30 95.31 95.32 95.33 95.34 95.35 96.1 96.2 96.3 96.4 96.5 96.6 96.7 96.8 96.9 96.10 96.11 96.12 96.13 96.14 96.15 96.16 96.17 96.18 96.19 96.20 96.21 96.22 96.23 96.24 96.25 96.26 96.27 96.28 96.29 96.30 96.31 96.32 96.33 96.34 96.35 96.36 97.1 97.2 97.3 97.4 97.5 97.6 97.7 97.8 97.9 97.10 97.11 97.12 97.13 97.14 97.15 97.16
97.17 97.18
97.19 97.20 97.21 97.22 97.23 97.24 97.25 97.26 97.27 97.28 97.29 97.30 97.31 97.32 97.33 97.34 97.35 98.1 98.2
98.3 98.4
98.5 98.6 98.7 98.8 98.9 98.10 98.11 98.12 98.13 98.14 98.15 98.16 98.17 98.18 98.19 98.20 98.21 98.22 98.23 98.24 98.25 98.26 98.27
98.28 98.29
98.30 98.31 98.32 98.33 99.1 99.2 99.3 99.4 99.5 99.6 99.7 99.8 99.9 99.10 99.11 99.12 99.13 99.14 99.15
99.16 99.17
99.18 99.19 99.20 99.21 99.22 99.23 99.24
99.25 99.26
99.27 99.28 99.29 99.30 99.31 99.32 99.33 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10
100.11
100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26 100.27 100.28 100.29 100.30 100.31 100.32 100.33 100.34 100.35 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9
101.10
101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29
101.30
101.31 101.32 101.33 102.1 102.2 102.3 102.4
102.5
102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 103.34 103.35 103.36
104.1 104.2
104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 104.34 104.35 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16
105.17 105.18
105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33 105.34 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 106.33 106.34 106.35 106.36 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13
107.14 107.15
107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 107.32 107.33 107.34 107.35 107.36 107.37 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 108.33 108.34
108.35 108.36
108.37 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 109.33 109.34 109.35 109.36 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 110.33 110.34 110.35 110.36 111.1 111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17
111.18 111.19
111.20 111.21 111.22 111.23 111.24 111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 111.34 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 112.34 112.35 112.36 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16
113.17 113.18
113.19 113.20 113.21 113.22 113.23 113.24 113.25
113.26 113.27
113.28 113.29 113.30 113.31 113.32 113.33 114.1 114.2 114.3 114.4 114.5 114.6 114.7
114.8 114.9 114.10 114.11 114.12
114.13 114.14
114.15 114.16 114.17
114.18 114.19
114.20 114.21
114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30
115.1 115.2
115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 115.34 115.35 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28
116.29 116.30
116.31 116.32 116.33 116.34 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22
117.23 117.24
117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 117.33 117.34 118.1 118.2 118.3 118.4
118.5 118.6
118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17
118.18 118.19
118.20 118.21 118.22 118.23 118.24 118.25 118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11 119.12 119.13 119.14 119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 119.34 119.35
120.1 120.2
120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26
120.27 120.28
120.29 120.30 120.31 120.32 120.33 120.34 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8
121.9 121.10
121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21
121.22 121.23
121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 122.1 122.2 122.3 122.4
122.5 122.6
122.7 122.8 122.9 122.10 122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21
122.22 122.23
122.24 122.25 122.26 122.27 122.28
122.29 122.30
122.31 123.1 123.2 123.3 123.4 123.5 123.6
123.7 123.8
123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34 123.35 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12
124.13 124.14
124.15 124.16 124.17 124.18
124.19 124.20
124.21 124.22
124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30 124.31 125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 125.32 125.33 125.34 125.35 126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33 126.34 126.35 126.36 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33
127.34
127.35 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 128.34 128.35 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 129.32 129.33 129.34 129.35 129.36 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10 130.11 130.12
130.13 130.14
130.15 130.16 130.17 130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29 130.30 130.31
130.32 130.33
131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15
131.16 131.17
131.18 131.19 131.20 131.21 131.22 131.23 131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33
132.1 132.2
132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27
132.28 132.29
132.30 132.31 132.32 132.33 132.34 133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13 133.14 133.15 133.16 133.17 133.18 133.19
133.20 133.21
133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32 133.33 133.34 133.35 134.1 134.2 134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 134.33 134.34 134.35 134.36 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8 135.9 135.10 135.11 135.12 135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21 135.22 135.23 135.24 135.25 135.26 135.27
135.28 135.29
135.30 135.31 135.32 136.1 136.2 136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14 136.15 136.16 136.17 136.18 136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32 136.33 136.34 137.1 137.2 137.3
137.4 137.5
137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21
137.22 137.23
137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8
138.9 138.10
138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 138.34 139.1 139.2 139.3 139.4 139.5 139.6 139.7
139.8 139.9
139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33
140.1 140.2
140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13
140.14 140.15
140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 140.34 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13
141.14 141.15 141.16
141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 141.31 141.32 141.33 141.34 141.35 142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22
142.23
142.24 142.25 142.26 142.27 142.28 142.29 142.30 142.31 142.32 142.33 142.34 143.1 143.2 143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10
143.11
143.12 143.13 143.14 143.15 143.16 143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25 143.26 143.27
143.28
143.29 143.30 143.31 144.1 144.2 144.3 144.4 144.5 144.6 144.7 144.8 144.9 144.10 144.11 144.12 144.13 144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23
144.24 144.25
144.26 144.27 144.28 144.29 144.30 144.31 144.32 144.33 144.34 144.35 145.1 145.2 145.3
145.4
145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14
145.15
145.16 145.17 145.18 145.19 145.20
145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29
145.30 145.31 145.32 146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9
146.10 146.11
146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31 146.32 146.33 146.34 146.35 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23
147.24 147.25 147.26
147.27 147.28 147.29 147.30 147.31 147.32 147.33
148.1 148.2 148.3
148.4 148.5 148.6 148.7 148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 148.34 148.35 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15
149.16 149.17 149.18
149.19 149.20 149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 149.32 149.33 149.34 149.35 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8
150.9 150.10 150.11
150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22
150.23 150.24 150.25
150.26 150.27 150.28 150.29 150.30 150.31 150.32 150.33 151.1 151.2 151.3 151.4 151.5 151.6
151.7 151.8 151.9
151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20
151.21
151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33
152.1
152.2 152.3 152.4 152.5 152.6 152.7 152.8 152.9 152.10 152.11 152.12 152.13
152.14
152.15 152.16 152.17 152.18 152.19 152.20 152.21
152.22
152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32 153.1 153.2 153.3 153.4 153.5 153.6 153.7 153.8 153.9 153.10
153.11 153.12 153.13
153.14 153.15 153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26 153.27 153.28
153.29
153.30 153.31 153.32
153.33
154.1 154.2
154.3 154.4 154.5 154.6 154.7 154.8 154.9
154.10 154.11 154.12
154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29
154.30
154.31 155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32 155.33 155.34 155.35 155.36 156.1 156.2 156.3 156.4 156.5 156.6
156.7 156.8
156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30
156.31 156.32 156.33
157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26
157.27 157.28
157.29 157.30 157.31 157.32 157.33 157.34 157.35 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14 158.15 158.16 158.17 158.18 158.19
158.20 158.21 158.22
158.23 158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 158.33 158.34 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9 159.10 159.11 159.12 159.13
159.14 159.15
159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29
159.30 159.31 159.32 159.33 160.1 160.2
160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 160.32 160.33 160.34 160.35 161.1 161.2 161.3 161.4 161.5
161.6 161.7 161.8 161.9 161.10
161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 161.34 161.35 162.1 162.2 162.3
162.4 162.5 162.6 162.7 162.8
162.9 162.10 162.11 162.12 162.13 162.14 162.15 162.16 162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 162.33 162.34 162.35 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10
163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21
163.22 163.23 163.24 163.25 163.26 163.27
163.28 163.29 163.30
163.31 163.32 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20 164.21 164.22
164.23 164.24 164.25
164.26 164.27 164.28 164.29 164.30 164.31 164.32 164.33 164.34 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15
165.16 165.17 165.18 165.19
165.20 165.21 165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31 165.32 165.33 165.34 165.35 166.1 166.2 166.3 166.4
166.5 166.6 166.7 166.8
166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30 166.31 166.32 166.33 166.34 166.35 167.1 167.2 167.3 167.4
167.5 167.6 167.7
167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26 167.27 167.28 167.29 167.30 167.31 167.32 167.33 167.34 167.35 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 168.35
168.36
169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12
169.13 169.14
169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 169.33 169.34 169.35 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27
170.28 170.29
170.30 170.31 170.32 170.33 170.34 171.1 171.2
171.3 171.4
171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33 171.34 171.35 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13
172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 172.32 172.33 172.34 172.35 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22
173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 173.35 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 174.33 174.34 174.35 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17 175.18 175.19 175.20 175.21 175.22 175.23 175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 175.32 175.33 175.34 175.35 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24
176.25 176.26 176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 176.35 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10
177.11 177.12 177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28 177.29 177.30 177.31 177.32 177.33 177.34 177.35 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19
178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31 178.32 178.33 178.34 178.35 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17
179.18 179.19 179.20 179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16 180.17 180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30 180.31 180.32 180.33 180.34 180.35 180.36 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31 181.32 181.33 181.34 181.35 181.36 182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8
182.9 182.10 182.11 182.12 182.13 182.14 182.15 182.16 182.17 182.18 182.19 182.20 182.21 182.22 182.23 182.24
182.25 182.26 182.27 182.28 182.29 182.30 182.31 182.32 182.33 183.1 183.2 183.3 183.4 183.5 183.6 183.7 183.8 183.9 183.10 183.11 183.12 183.13 183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28 183.29 183.30 183.31 183.32 183.33 183.34 183.35 183.36 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22
184.23 184.24 184.25 184.26 184.27 184.28 184.29 184.30 184.31 184.32 184.33 184.34 185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 185.34 185.35 185.36 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10
186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 186.35 187.1 187.2 187.3 187.4 187.5 187.6 187.7
187.8 187.9 187.10 187.11
187.12 187.13
187.14 187.15 187.16 187.17 187.18
187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 187.32 187.33 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25
188.26
188.27 188.28 188.29 188.30 188.31 188.32 188.33 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17 189.18 189.19 189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27
189.28
189.29 189.30 189.31 189.32 189.33 189.34 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 190.34 190.35 190.36 191.1 191.2
191.3
191.4 191.5 191.6 191.7 191.8 191.9 191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28
191.29
191.30 191.31 191.32 191.33 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20 192.21 192.22 192.23 192.24 192.25 192.26 192.27 192.28 192.29 192.30
192.31
192.32 192.33 192.34 192.35 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26
193.27
193.28 193.29 193.30 193.31 193.32 193.33 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9 194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17 194.18
194.19
194.20 194.21 194.22 194.23 194.24 194.25 194.26 194.27 194.28 194.29 194.30 194.31 194.32 194.33 194.34 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9
195.10
195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24 195.25 195.26 195.27 195.28 195.29 195.30 195.31 195.32
195.33 195.34
196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15 196.16 196.17 196.18 196.19 196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 196.32 196.33 196.34 196.35 196.36 197.1 197.2 197.3 197.4 197.5 197.6 197.7 197.8 197.9 197.10 197.11 197.12 197.13 197.14 197.15 197.16 197.17 197.18 197.19 197.20 197.21 197.22 197.23 197.24 197.25 197.26 197.27 197.28 197.29 197.30 197.31 197.32 197.33 197.34
197.35
198.1 198.2 198.3 198.4 198.5 198.6 198.7 198.8 198.9 198.10 198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18 198.19 198.20 198.21 198.22 198.23 198.24 198.25 198.26 198.27 198.28 198.29 198.30 198.31 198.32 198.33 198.34 198.35 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24 199.25 199.26 199.27 199.28 199.29
199.30 199.31
199.32 199.33 199.34 199.35 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 200.33 200.34 200.35 200.36 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29 201.30 201.31 201.32 201.33 201.34 201.35 201.36 202.1 202.2 202.3 202.4 202.5 202.6 202.7 202.8 202.9 202.10 202.11 202.12
202.13
202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27
202.28
202.29 202.30 202.31 202.32 202.33 203.1 203.2 203.3 203.4 203.5 203.6 203.7
203.8
203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24 203.25 203.26 203.27 203.28 203.29 203.30 203.31 203.32 203.33 203.34 203.35 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13
204.14
204.15 204.16 204.17 204.18 204.19 204.20 204.21 204.22 204.23
204.24 204.25
204.26 204.27 204.28 204.29 204.30 204.31 204.32 204.33 205.1 205.2 205.3 205.4 205.5 205.6 205.7 205.8 205.9 205.10 205.11 205.12 205.13 205.14 205.15 205.16 205.17 205.18
205.19 205.20
205.21 205.22
205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 205.32 205.33 205.34
206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13
206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24
206.25 206.26 206.27 206.28 206.29 206.30 206.31 206.32 206.33 207.1 207.2 207.3 207.4 207.5
207.6 207.7 207.8 207.9 207.10 207.11 207.12 207.13 207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 207.33 207.34 207.35 208.1 208.2
208.3 208.4 208.5 208.6 208.7 208.8 208.9 208.10 208.11 208.12 208.13 208.14 208.15 208.16 208.17 208.18 208.19 208.20 208.21 208.22 208.23 208.24
208.25 208.26 208.27 208.28 208.29 208.30 208.31 208.32 208.33 208.34 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8 209.9 209.10 209.11 209.12 209.13 209.14 209.15 209.16 209.17 209.18 209.19 209.20 209.21
209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 209.32 209.33 209.34 210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8 210.9 210.10 210.11
210.12 210.13 210.14 210.15 210.16 210.17 210.18 210.19 210.20 210.21 210.22 210.23 210.24 210.25 210.26 210.27 210.28 210.29 210.30 210.31 210.32 210.33 210.34 210.35
211.1 211.2 211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32 211.33 211.34 211.35 212.1 212.2 212.3 212.4 212.5 212.6 212.7 212.8 212.9 212.10 212.11 212.12 212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30 212.31 212.32 212.33 212.34 212.35 212.36 213.1 213.2 213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12 213.13 213.14 213.15
213.16
213.17 213.18 213.19 213.20 213.21 213.22 213.23
213.24 213.25 213.26
213.27 213.28 213.29 213.30 213.31 213.32 213.33 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8
214.9 214.10
214.11 214.12 214.13 214.14 214.15 214.16 214.17
214.18 214.19
214.20 214.21 214.22 214.23 214.24 214.25 214.26 214.27 214.28 214.29 214.30 214.31 214.32 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9 215.10 215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23 215.24 215.25 215.26 215.27 215.28 215.29 215.30 215.31 215.32 215.33 215.34 215.35 215.36 216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17 216.18 216.19 216.20 216.21
216.22 216.23
216.24 216.25 216.26 216.27 216.28 216.29 216.30 216.31 216.32 216.33 216.34 216.35 217.1 217.2 217.3 217.4
217.5 217.6 217.7 217.8 217.9 217.10 217.11 217.12 217.13 217.14 217.15 217.16 217.17 217.18 217.19 217.20 217.21 217.22 217.23 217.24 217.25 217.26 217.27 217.28
217.29 217.30 217.31 217.32 217.33 217.34 218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17 218.18 218.19 218.20 218.21 218.22 218.23 218.24 218.25 218.26 218.27 218.28 218.29
218.30 218.31 218.32 218.33 218.34 218.35 219.1 219.2
219.3 219.4 219.5
219.6 219.7 219.8 219.9 219.10 219.11 219.12 219.13
219.14 219.15 219.16 219.17
219.18 219.19
219.20 219.21 219.22 219.23 219.24 219.25 219.26 219.27 219.28 219.29 219.30 219.31 220.1 220.2 220.3 220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32 220.33 220.34 220.35 221.1 221.2 221.3 221.4 221.5 221.6 221.7 221.8 221.9 221.10 221.11 221.12 221.13 221.14 221.15 221.16
221.17 221.18 221.19
221.20 221.21 221.22 221.23 221.24 221.25 221.26 221.27
221.28
221.29 221.30 221.31 221.32 221.33 222.1 222.2 222.3
222.4
222.5 222.6 222.7 222.8 222.9 222.10 222.11 222.12 222.13 222.14
222.15
222.16 222.17 222.18 222.19
222.20
222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 222.32 223.1 223.2 223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13 223.14 223.15 223.16 223.17
223.18 223.19
223.20 223.21 223.22 223.23 223.24 223.25 223.26 223.27 223.28 223.29 223.30 223.31
223.32
224.1 224.2 224.3 224.4 224.5 224.6 224.7 224.8 224.9 224.10 224.11 224.12
224.13
224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21
224.22
224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31
224.32
225.1 225.2 225.3 225.4 225.5 225.6 225.7 225.8 225.9 225.10 225.11
225.12
225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31 225.32 225.33 225.34 225.35 226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28
226.29
226.30 226.31 226.32 226.33 226.34 226.35 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8
227.9
227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23 227.24 227.25 227.26 227.27 227.28 227.29
227.30
227.31 227.32 228.1 228.2 228.3 228.4 228.5 228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29 228.30 228.31 228.32 228.33 228.34 228.35 228.36 229.1 229.2 229.3 229.4 229.5 229.6 229.7 229.8
229.9
229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31 229.32 229.33 230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10
230.11
230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19
230.20
230.21 230.22 230.23 230.24 230.25 230.26 230.27
230.28
230.29 230.30 230.31 231.1 231.2 231.3 231.4
231.5
231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19
231.20
231.21 231.22 231.23 231.24 231.25 231.26 231.27 231.28 231.29 231.30 231.31 231.32 231.33 232.1 232.2 232.3 232.4 232.5 232.6 232.7 232.8 232.9 232.10 232.11 232.12 232.13 232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23 232.24 232.25 232.26 232.27 232.28 232.29 232.30 232.31 232.32 232.33 232.34 232.35 233.1 233.2 233.3 233.4 233.5 233.6 233.7 233.8 233.9 233.10
233.11
233.12 233.13
233.14 233.15 233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26
233.27 233.28 233.29 233.30 233.31 233.32 234.1 234.2
234.3 234.4 234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16 234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 234.33 234.34 234.35 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12 235.13 235.14 235.15 235.16 235.17 235.18 235.19 235.20 235.21 235.22 235.23 235.24 235.25 235.26 235.27 235.28 235.29 235.30 235.31 235.32 235.33 235.34 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10
236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30 236.31 236.32 236.33 236.34 236.35 237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22 237.23 237.24 237.25 237.26 237.27 237.28 237.29 237.30 237.31 237.32 237.33 237.34 237.35 237.36 238.1 238.2 238.3 238.4 238.5 238.6 238.7 238.8 238.9
238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17
238.18 238.19 238.20 238.21 238.22 238.23
238.24 238.25 238.26 238.27 238.28 238.29 238.30 238.31 238.32 238.33
239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9 239.10 239.11 239.12 239.13 239.14 239.15 239.16 239.17 239.18 239.19 239.20
239.21 239.22 239.23 239.24 239.25 239.26 239.27 239.28 239.29
239.30 239.31 239.32 239.33 240.1 240.2 240.3 240.4 240.5 240.6
240.7 240.8 240.9 240.10 240.11 240.12 240.13 240.14 240.15 240.16 240.17 240.18 240.19 240.20 240.21
240.22 240.23 240.24 240.25 240.26 240.27 240.28 240.29 240.30 240.31 240.32 240.33
241.1 241.2 241.3 241.4 241.5 241.6 241.7 241.8 241.9 241.10 241.11
241.12 241.13 241.14 241.15 241.16 241.17 241.18 241.19 241.20 241.21 241.22 241.23 241.24 241.25 241.26 241.27 241.28 241.29 241.30 241.31 241.32 241.33 241.34 241.35 242.1 242.2 242.3
242.4 242.5 242.6 242.7 242.8 242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16 242.17 242.18 242.19 242.20 242.21 242.22 242.23 242.24 242.25 242.26 242.27 242.28 242.29 242.30 242.31
242.32
243.1 243.2 243.3 243.4 243.5 243.6 243.7 243.8 243.9 243.10
243.11 243.12 243.13 243.14 243.15 243.16 243.17 243.18 243.19 243.20
243.21 243.22 243.23 243.24 243.25 243.26 243.27
243.28 243.29 243.30 243.31 243.32 244.1 244.2
244.3 244.4 244.5 244.6 244.7 244.8 244.9 244.10 244.11 244.12 244.13 244.14 244.15 244.16 244.17 244.18 244.19 244.20 244.21 244.22
244.23 244.24 244.25 244.26 244.27 244.28 244.29
244.30 244.31 244.32 244.33 245.1 245.2 245.3
245.4 245.5 245.6 245.7 245.8 245.9
245.10 245.11 245.12 245.13 245.14
245.15 245.16 245.17 245.18 245.19 245.20 245.21 245.22 245.23 245.24 245.25 245.26 245.27 245.28 245.29 245.30 245.31 245.32 245.33 246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12 246.13 246.14 246.15 246.16 246.17 246.18 246.19 246.20 246.21 246.22 246.23 246.24 246.25 246.26 246.27 246.28 246.29 246.30 246.31 246.32 246.33 246.34 246.35 246.36
247.1 247.2 247.3 247.4 247.5 247.6 247.7 247.8 247.9 247.10 247.11 247.12 247.13 247.14 247.15 247.16 247.17 247.18 247.19 247.20 247.21 247.22 247.23 247.24 247.25
247.26 247.27 247.28 247.29 247.30 247.31 247.32 247.33 247.34 248.1 248.2 248.3 248.4 248.5 248.6 248.7 248.8 248.9 248.10 248.11 248.12 248.13 248.14 248.15
248.16 248.17
248.18 248.19 248.20 248.21 248.22 248.23 248.24 248.25 248.26 248.27 248.28 248.29 248.30 248.31 248.32 248.33 248.34 248.35 249.1 249.2 249.3 249.4 249.5 249.6 249.7 249.8 249.9 249.10 249.11 249.12 249.13 249.14 249.15 249.16 249.17 249.18 249.19 249.20 249.21 249.22 249.23 249.24 249.25 249.26 249.27 249.28 249.29 249.30 249.31 249.32 249.33 249.34 249.35 249.36 250.1 250.2 250.3 250.4 250.5 250.6 250.7 250.8 250.9 250.10 250.11 250.12 250.13 250.14 250.15 250.16 250.17 250.18 250.19 250.20 250.21 250.22 250.23 250.24 250.25 250.26 250.27 250.28 250.29 250.30 250.31 250.32 250.33 250.34 250.35 250.36 251.1 251.2 251.3 251.4 251.5 251.6 251.7 251.8 251.9 251.10 251.11 251.12 251.13 251.14 251.15 251.16 251.17 251.18 251.19 251.20 251.21 251.22 251.23 251.24 251.25 251.26 251.27 251.28 251.29 251.30 251.31 251.32 251.33 251.34 251.35 251.36 252.1 252.2 252.3 252.4 252.5 252.6 252.7 252.8 252.9 252.10 252.11 252.12 252.13 252.14 252.15 252.16 252.17 252.18 252.19 252.20 252.21 252.22 252.23 252.24 252.25 252.26 252.27 252.28 252.29 252.30 252.31 252.32 252.33 252.34 252.35 252.36
253.1 253.2
253.3 253.4 253.5 253.6 253.7
253.8
253.9 253.10 253.11 253.12 253.13 253.14 253.15 253.16 253.17 253.18 253.19 253.20 253.21 253.22 253.23 253.24
253.25 253.26 253.27 253.28 253.29 253.30 253.31 253.32 253.33 254.1 254.2 254.3 254.4 254.5 254.6
254.7 254.8 254.9 254.10 254.11 254.12 254.13 254.14 254.15 254.16 254.17 254.18 254.19 254.20 254.21 254.22 254.23 254.24 254.25 254.26 254.27 254.28 254.29 254.30 254.31 254.32 254.33
254.34 255.1 255.2 255.3 255.4 255.5 255.6 255.7 255.8
255.9 255.10 255.11 255.12 255.13 255.14 255.15 255.16 255.17 255.18 255.19 255.20
255.21 255.22 255.23 255.24 255.25 255.26 255.27 255.28 255.29 255.30 255.31 255.32 255.33 255.34 256.1 256.2 256.3 256.4 256.5 256.6 256.7 256.8 256.9 256.10 256.11 256.12 256.13 256.14 256.15 256.16 256.17 256.18 256.19 256.20 256.21 256.22 256.23 256.24 256.25 256.26 256.27 256.28 256.29 256.30 256.31 256.32 256.33 256.34 256.35 256.36 257.1 257.2 257.3 257.4
257.5 257.6 257.7 257.8 257.9 257.10 257.11 257.12 257.13 257.14 257.15 257.16 257.17 257.18
257.19
257.20 257.21 257.22 257.23
257.24 257.25 257.26 257.27 257.28
257.29 257.30 257.31
258.1 258.2 258.3 258.4 258.5 258.6 258.7 258.8 258.9 258.10 258.11 258.12 258.13 258.14 258.15 258.16 258.17 258.18 258.19 258.20 258.21 258.22 258.23 258.24
258.25 258.26 258.27 258.28 258.29 258.30 258.31 258.32 258.33 258.34 258.35 259.1 259.2 259.3 259.4 259.5 259.6 259.7 259.8 259.9 259.10 259.11 259.12 259.13 259.14 259.15 259.16 259.17 259.18 259.19 259.20 259.21 259.22 259.23 259.24 259.25 259.26 259.27 259.28 259.29 259.30 259.31 259.32 259.33 259.34 259.35 259.36 260.1 260.2 260.3 260.4 260.5 260.6 260.7 260.8 260.9 260.10 260.11 260.12
260.13 260.14 260.15 260.16 260.17 260.18 260.19 260.20 260.21 260.22 260.23 260.24 260.25 260.26 260.27
260.28 260.29 260.30 260.31 260.32 260.33 260.34 261.1 261.2 261.3 261.4
261.5 261.6 261.7 261.8 261.9 261.10 261.11 261.12 261.13 261.14
261.15 261.16 261.17 261.18 261.19 261.20 261.21 261.22 261.23 261.24 261.25 261.26 261.27
261.28 261.29 261.30 261.31 261.32 261.33
262.1 262.2 262.3 262.4 262.5 262.6 262.7 262.8 262.9 262.10 262.11 262.12 262.13 262.14
262.15 262.16 262.17 262.18 262.19 262.20 262.21 262.22 262.23 262.24 262.25 262.26 262.27 262.28 262.29 262.30 262.31 262.32 262.33 262.34 262.35 263.1 263.2 263.3 263.4 263.5 263.6 263.7 263.8 263.9 263.10 263.11 263.12 263.13 263.14
263.15 263.16 263.17 263.18 263.19 263.20 263.21 263.22 263.23 263.24 263.25 263.26 263.27 263.28 263.29
263.30 263.31 263.32 263.33 264.1 264.2 264.3 264.4 264.5 264.6 264.7 264.8 264.9 264.10 264.11 264.12 264.13 264.14 264.15 264.16 264.17 264.18 264.19 264.20 264.21 264.22 264.23
264.24 264.25 264.26 264.27 264.28 264.29 264.30 264.31
264.32 264.33 264.34 265.1 265.2
265.3 265.4 265.5 265.6 265.7 265.8
265.9 265.10 265.11 265.12 265.13 265.14
265.15 265.16 265.17 265.18 265.19 265.20 265.21 265.22 265.23 265.24
265.25 265.26 265.27 265.28 265.29 265.30 265.31 266.1 266.2 266.3 266.4 266.5 266.6 266.7 266.8 266.9
266.10 266.11 266.12 266.13 266.14 266.15 266.16 266.17 266.18 266.19 266.20 266.21 266.22 266.23 266.24 266.25 266.26 266.27 266.28 266.29 266.30 266.31 266.32 266.33 266.34 267.1 267.2
267.3 267.4 267.5 267.6 267.7 267.8 267.9 267.10 267.11 267.12 267.13 267.14 267.15 267.16 267.17
267.18 267.19 267.20 267.21 267.22 267.23 267.24 267.25
267.26 267.27 267.28 267.29 267.30 267.31 267.32 268.1 268.2 268.3 268.4 268.5 268.6 268.7 268.8 268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19 268.20 268.21 268.22 268.23
268.24 268.25 268.26 268.27 268.28 268.29 268.30 268.31 268.32
268.33 269.1 269.2 269.3 269.4 269.5 269.6 269.7 269.8 269.9 269.10 269.11 269.12 269.13 269.14 269.15 269.16 269.17 269.18 269.19 269.20 269.21 269.22 269.23
269.24 269.25 269.26 269.27 269.28 269.29 269.30 269.31 269.32 269.33 269.34 270.1 270.2 270.3 270.4 270.5 270.6 270.7 270.8 270.9 270.10 270.11 270.12 270.13 270.14 270.15 270.16 270.17 270.18 270.19 270.20 270.21 270.22 270.23 270.24
270.25 270.26 270.27 270.28 270.29 270.30 270.31 270.32 270.33 270.34 271.1 271.2 271.3 271.4 271.5 271.6 271.7 271.8 271.9 271.10 271.11 271.12 271.13
271.14 271.15 271.16 271.17 271.18 271.19 271.20 271.21 271.22 271.23 271.24 271.25 271.26 271.27 271.28
271.29 271.30 271.31 271.32 271.33 272.1 272.2 272.3 272.4 272.5 272.6 272.7 272.8 272.9 272.10 272.11 272.12 272.13 272.14 272.15 272.16 272.17 272.18
272.19 272.20 272.21 272.22 272.23 272.24 272.25 272.26 272.27 272.28 272.29 272.30 272.31 272.32 272.33 272.34 272.35 273.1 273.2 273.3 273.4
273.5 273.6 273.7 273.8 273.9 273.10 273.11 273.12 273.13 273.14
273.15 273.16 273.17 273.18 273.19
273.20 273.21 273.22 273.23 273.24 273.25 273.26 273.27 273.28
273.29 273.30 273.31 274.1 274.2 274.3 274.4 274.5 274.6 274.7 274.8 274.9 274.10 274.11 274.12 274.13 274.14
274.15 274.16 274.17 274.18 274.19 274.20 274.21 274.22 274.23 274.24 274.25 274.26 274.27 274.28 274.29 274.30
274.31 274.32 274.33 274.34 275.1 275.2 275.3 275.4 275.5
275.6 275.7 275.8 275.9 275.10 275.11 275.12 275.13 275.14 275.15 275.16 275.17
275.18 275.19 275.20 275.21 275.22 275.23 275.24 275.25 275.26 275.27 275.28 275.29 275.30 275.31 275.32 275.33 275.34 276.1 276.2 276.3 276.4 276.5
276.6 276.7 276.8 276.9 276.10 276.11 276.12 276.13 276.14 276.15 276.16 276.17 276.18 276.19 276.20 276.21 276.22 276.23 276.24 276.25 276.26 276.27 276.28 276.29 276.30 276.31 276.32 276.33 276.34 277.1 277.2 277.3 277.4 277.5 277.6 277.7 277.8 277.9 277.10 277.11 277.12 277.13 277.14 277.15 277.16 277.17 277.18 277.19 277.20 277.21 277.22 277.23 277.24 277.25 277.26 277.27
277.28 277.29 277.30 277.31 277.32
277.33 278.1 278.2 278.3 278.4 278.5 278.6
278.7 278.8 278.9 278.10 278.11 278.12 278.13 278.14 278.15 278.16
278.17 278.18 278.19 278.20 278.21
278.22 278.23 278.24 278.25
278.26 278.27 278.28 278.29 278.30 278.31 279.1 279.2
279.3 279.4 279.5 279.6 279.7 279.8 279.9 279.10 279.11 279.12 279.13 279.14
279.15 279.16 279.17 279.18 279.19 279.20 279.21 279.22 279.23 279.24 279.25 279.26
279.27 279.28 279.29 279.30 279.31
279.32 280.1 280.2 280.3 280.4 280.5 280.6 280.7 280.8 280.9 280.10 280.11 280.12
280.13 280.14 280.15 280.16 280.17 280.18 280.19 280.20 280.21 280.22 280.23 280.24 280.25 280.26 280.27
280.28 280.29 280.30 280.31 280.32 280.33 280.34 281.1 281.2 281.3 281.4 281.5 281.6 281.7 281.8 281.9 281.10 281.11 281.12
281.13 281.14 281.15 281.16 281.17 281.18 281.19 281.20 281.21 281.22 281.23 281.24 281.25 281.26 281.27 281.28 281.29 281.30
281.31 281.32 281.33 281.34 282.1 282.2 282.3
282.4 282.5 282.6 282.7 282.8 282.9 282.10 282.11 282.12 282.13 282.14
282.15 282.16 282.17 282.18 282.19 282.20 282.21 282.22 282.23 282.24
282.25 282.26 282.27 282.28 282.29 282.30 282.31 282.32 282.33 283.1 283.2 283.3 283.4 283.5 283.6 283.7 283.8 283.9 283.10 283.11 283.12 283.13 283.14 283.15 283.16 283.17 283.18
283.19 283.20 283.21 283.22 283.23 283.24 283.25 283.26 283.27 283.28 283.29 283.30 283.31 283.32 283.33
283.34 284.1 284.2 284.3
284.4 284.5 284.6 284.7 284.8
284.9 284.10 284.11
284.12 284.13 284.14 284.15 284.16 284.17 284.18 284.19 284.20 284.21 284.22 284.23 284.24 284.25 284.26 284.27 284.28 284.29 284.30 284.31 284.32 284.33 285.1 285.2 285.3
285.4 285.5 285.6 285.7 285.8 285.9 285.10 285.11 285.12 285.13 285.14 285.15 285.16 285.17 285.18
285.19 285.20 285.21 285.22 285.23
285.24 285.25 285.26 285.27 285.28 285.29 285.30 285.31 285.32
286.1 286.2 286.3 286.4 286.5 286.6 286.7 286.8 286.9 286.10 286.11 286.12 286.13 286.14 286.15 286.16
286.17 286.18 286.19 286.20 286.21 286.22 286.23 286.24 286.25 286.26 286.27 286.28 286.29 286.30 286.31 286.32 286.33
286.34 287.1 287.2 287.3 287.4 287.5 287.6 287.7 287.8 287.9 287.10 287.11 287.12 287.13
287.14 287.15 287.16 287.17 287.18 287.19 287.20 287.21 287.22 287.23 287.24 287.25 287.26 287.27 287.28 287.29 287.30
287.31
287.32 287.33 288.1 288.2 288.3 288.4 288.5 288.6 288.7
288.8
288.9 288.10 288.11 288.12 288.13 288.14 288.15 288.16 288.17 288.18 288.19 288.20 288.21 288.22 288.23 288.24 288.25 288.26 288.27 288.28 288.29 288.30 288.31 288.32 288.33 288.34 288.35 289.1 289.2 289.3 289.4 289.5 289.6 289.7 289.8
289.9
289.10 289.11 289.12 289.13 289.14 289.15 289.16 289.17 289.18
289.19 289.20 289.21 289.22 289.23 289.24 289.25 289.26 289.27 289.28 289.29 289.30 289.31 289.32 289.33 290.1 290.2 290.3 290.4 290.5 290.6 290.7 290.8 290.9 290.10 290.11 290.12 290.13 290.14 290.15 290.16
290.17 290.18 290.19 290.20 290.21 290.22
290.23 290.24 290.25 290.26
290.27
290.28 290.29 290.30
290.31 291.1 291.2 291.3 291.4
291.5 291.6 291.7
291.8 291.9 291.10 291.11 291.12 291.13
291.14 291.15
291.16 291.17 291.18 291.19 291.20 291.21 291.22 291.23 291.24 291.25 291.26 291.27 291.28 291.29 291.30 291.31 291.32 291.33 292.1 292.2 292.3
292.4
292.5 292.6 292.7 292.8 292.9 292.10 292.11 292.12
292.13 292.14
292.15 292.16 292.17 292.18 292.19
292.20 292.21
292.22 292.23 292.24 292.25
292.26 292.27
292.28 292.29 293.1 293.2 293.3
293.4 293.5
293.6 293.7 293.8 293.9 293.10 293.11 293.12 293.13 293.14
293.15
293.16 293.17 293.18 293.19 293.20 293.21 293.22 293.23
293.24
293.25 293.26 293.27 293.28 293.29 293.30 293.31 293.32 294.1 294.2 294.3 294.4 294.5 294.6 294.7 294.8 294.9 294.10 294.11 294.12 294.13 294.14 294.15 294.16 294.17 294.18 294.19 294.20 294.21 294.22 294.23 294.24 294.25 294.26 294.27 294.28 294.29 294.30 294.31 294.32 294.33 294.34 295.1 295.2 295.3 295.4 295.5 295.6 295.7 295.8 295.9 295.10 295.11 295.12 295.13 295.14 295.15 295.16 295.17 295.18 295.19 295.20 295.21 295.22 295.23 295.24 295.25 295.26 295.27 295.28 295.29 295.30 295.31 295.32 295.33
295.34
295.35 296.1 296.2 296.3 296.4
296.5
296.6 296.7 296.8 296.9 296.10 296.11 296.12 296.13 296.14
296.15 296.16
296.17 296.18
296.19 296.20 296.21 296.22 296.23 296.24
296.25
296.26 296.27 296.28 296.29 296.30 296.31 297.1 297.2 297.3 297.4 297.5 297.6 297.7 297.8 297.9 297.10 297.11 297.12 297.13 297.14 297.15 297.16 297.17 297.18 297.19 297.20 297.21 297.22 297.23 297.24 297.25 297.26 297.27 297.28 297.29 297.30 297.31 297.32 297.33 297.34 297.35 297.36 298.1 298.2 298.3 298.4 298.5 298.6 298.7 298.8 298.9 298.10 298.11 298.12 298.13 298.14 298.15 298.16 298.17 298.18 298.19 298.20 298.21 298.22 298.23 298.24 298.25 298.26 298.27 298.28 298.29 298.30 298.31 298.32 298.33 298.34
298.35
299.1 299.2 299.3 299.4 299.5 299.6 299.7 299.8 299.9 299.10 299.11 299.12 299.13 299.14 299.15 299.16 299.17 299.18 299.19 299.20 299.21 299.22 299.23 299.24 299.25 299.26 299.27 299.28 299.29 299.30 299.31 299.32 299.33 299.34 299.35 299.36 300.1 300.2 300.3 300.4 300.5 300.6 300.7
300.8
300.9 300.10 300.11 300.12 300.13 300.14 300.15 300.16 300.17
300.18 300.19
300.20 300.21 300.22 300.23 300.24 300.25 300.26 300.27 300.28 300.29 300.30 300.31 300.32 301.1 301.2
301.3
301.4 301.5 301.6 301.7 301.8 301.9 301.10 301.11 301.12 301.13 301.14 301.15 301.16
301.17 301.18
301.19 301.20 301.21 301.22 301.23 301.24 301.25 301.26 301.27 301.28 301.29 301.30 301.31 301.32 301.33 302.1 302.2 302.3 302.4 302.5 302.6 302.7 302.8 302.9 302.10 302.11 302.12 302.13 302.14 302.15 302.16 302.17
302.18
302.19 302.20 302.21 302.22 302.23 302.24 302.25 302.26 302.27 302.28 302.29 302.30 302.31 302.32 302.33 303.1 303.2 303.3 303.4 303.5 303.6 303.7 303.8 303.9 303.10 303.11
303.12 303.13
303.14 303.15 303.16 303.17 303.18
303.19 303.20
303.21 303.22 303.23 303.24 303.25 303.26 303.27
303.28 303.29
303.30 303.31
304.1
304.2 304.3
304.4 304.5 304.6 304.7 304.8 304.9 304.10 304.11
304.12 304.13
304.14 304.15 304.16 304.17
304.18
304.19 304.20 304.21 304.22 304.23 304.24 304.25 304.26 304.27 304.28 304.29 304.30 304.31 305.1 305.2 305.3 305.4
305.5
305.6 305.7 305.8 305.9 305.10 305.11 305.12 305.13 305.14 305.15 305.16 305.17 305.18 305.19 305.20 305.21 305.22
305.23
305.24 305.25 305.26 305.27 305.28 305.29 305.30 305.31 305.32 305.33 306.1 306.2 306.3 306.4 306.5 306.6 306.7 306.8 306.9 306.10 306.11 306.12 306.13 306.14 306.15 306.16 306.17 306.18 306.19 306.20 306.21 306.22 306.23 306.24 306.25 306.26 306.27 306.28 306.29 306.30 306.31 306.32 306.33 306.34 306.35 306.36 307.1 307.2
307.3
307.4 307.5 307.6 307.7 307.8 307.9 307.10 307.11 307.12 307.13 307.14 307.15
307.16
307.17 307.18 307.19
307.20
307.21 307.22 307.23 307.24 307.25 307.26 307.27 307.28 307.29 307.30 307.31 308.1 308.2 308.3 308.4 308.5 308.6 308.7 308.8 308.9 308.10 308.11 308.12 308.13 308.14 308.15 308.16 308.17 308.18 308.19
308.20
308.21 308.22 308.23 308.24 308.25 308.26 308.27 308.28 308.29 308.30 308.31 308.32 308.33 308.34 308.35 309.1 309.2 309.3 309.4 309.5 309.6 309.7 309.8 309.9 309.10 309.11 309.12 309.13 309.14 309.15 309.16 309.17 309.18 309.19 309.20 309.21 309.22 309.23 309.24 309.25 309.26 309.27 309.28 309.29 309.30 309.31 309.32 309.33 309.34 310.1 310.2 310.3 310.4 310.5 310.6 310.7 310.8 310.9 310.10 310.11 310.12 310.13 310.14 310.15 310.16 310.17 310.18 310.19 310.20 310.21 310.22 310.23 310.24 310.25 310.26 310.27 310.28 310.29 310.30 310.31 310.32 310.33 310.34 310.35 310.36 311.1 311.2 311.3 311.4 311.5 311.6 311.7 311.8 311.9 311.10 311.11 311.12 311.13 311.14 311.15 311.16 311.17 311.18 311.19 311.20 311.21 311.22 311.23 311.24 311.25 311.26 311.27 311.28 311.29 311.30 311.31 311.32 311.33 311.34 311.35 312.1 312.2 312.3 312.4 312.5 312.6 312.7 312.8 312.9 312.10 312.11 312.12 312.13 312.14 312.15 312.16 312.17 312.18 312.19 312.20 312.21 312.22 312.23 312.24 312.25 312.26 312.27 312.28 312.29 312.30 312.31 312.32 312.33 312.34 312.35 312.36 313.1 313.2 313.3 313.4 313.5 313.6 313.7 313.8 313.9 313.10 313.11 313.12 313.13 313.14 313.15 313.16 313.17 313.18 313.19 313.20 313.21 313.22 313.23 313.24 313.25 313.26 313.27 313.28 313.29 313.30 313.31 313.32 313.33 313.34 313.35 313.36 314.1 314.2 314.3
314.4 314.5
314.6 314.7 314.8 314.9 314.10 314.11 314.12 314.13 314.14 314.15 314.16 314.17 314.18 314.19 314.20 314.21 314.22 314.23 314.24 314.25 314.26 314.27 314.28 314.29 314.30 314.31 314.32 314.33 314.34 314.35 315.1 315.2 315.3 315.4 315.5 315.6 315.7 315.8 315.9 315.10 315.11 315.12 315.13 315.14 315.15 315.16 315.17 315.18 315.19 315.20 315.21 315.22 315.23 315.24 315.25 315.26 315.27 315.28 315.29 315.30 315.31 315.32 315.33 315.34 315.35 315.36 316.1 316.2 316.3 316.4 316.5 316.6 316.7 316.8 316.9 316.10 316.11 316.12 316.13 316.14 316.15 316.16 316.17 316.18 316.19 316.20 316.21 316.22 316.23 316.24 316.25 316.26 316.27 316.28 316.29 316.30 316.31 316.32 316.33 316.34 316.35 317.1 317.2 317.3 317.4 317.5 317.6 317.7 317.8 317.9 317.10 317.11 317.12 317.13 317.14 317.15 317.16 317.17 317.18 317.19 317.20 317.21 317.22 317.23 317.24 317.25 317.26 317.27 317.28 317.29 317.30 317.31 317.32 317.33 317.34 317.35 318.1 318.2 318.3 318.4 318.5 318.6 318.7 318.8 318.9 318.10 318.11 318.12 318.13 318.14 318.15 318.16 318.17 318.18 318.19 318.20 318.21 318.22 318.23 318.24 318.25 318.26 318.27 318.28 318.29 318.30 318.31 318.32 318.33 318.34 318.35 318.36 319.1 319.2 319.3 319.4 319.5 319.6 319.7 319.8 319.9 319.10 319.11 319.12 319.13 319.14 319.15 319.16 319.17 319.18 319.19 319.20 319.21 319.22 319.23 319.24 319.25 319.26 319.27 319.28
319.29 319.30
319.31 319.32 319.33 319.34 319.35 320.1 320.2 320.3 320.4 320.5 320.6
320.7
320.8 320.9 320.10 320.11 320.12 320.13 320.14 320.15 320.16 320.17 320.18 320.19 320.20 320.21 320.22 320.23 320.24 320.25 320.26 320.27 320.28 320.29 320.30 320.31 320.32 320.33 320.34
321.1
321.2 321.3 321.4 321.5 321.6 321.7
321.8
321.9 321.10 321.11 321.12 321.13 321.14 321.15 321.16 321.17 321.18 321.19 321.20 321.21 321.22 321.23 321.24 321.25 321.26 321.27 321.28 321.29 321.30 321.31 321.32 321.33 321.34 322.1 322.2 322.3 322.4 322.5 322.6 322.7 322.8 322.9 322.10 322.11 322.12 322.13 322.14 322.15 322.16 322.17 322.18 322.19 322.20 322.21 322.22 322.23 322.24 322.25 322.26 322.27 322.28 322.29 322.30 322.31 322.32 322.33 322.34 322.35 322.36 322.37 323.1 323.2 323.3 323.4 323.5 323.6 323.7 323.8 323.9 323.10 323.11 323.12 323.13 323.14 323.15 323.16 323.17 323.18 323.19 323.20 323.21 323.22 323.23 323.24 323.25 323.26 323.27 323.28 323.29 323.30 323.31 323.32 323.33 323.34 323.35 323.36 323.37 323.38 323.39 323.40 323.41 323.42 323.43 323.44 323.45 323.46
324.1 324.2
324.3 324.4 324.5 324.6 324.7 324.8 324.9 324.10 324.11 324.12 324.13 324.14 324.15 324.16
324.17 324.18
324.19 324.20 324.21 324.22 324.23 324.24 324.25 324.26 324.27 324.28 324.29 324.30 324.31 324.32 324.33 324.34 325.1 325.2 325.3 325.4 325.5 325.6 325.7 325.8 325.9
325.10
325.11 325.12 325.13 325.14 325.15 325.16 325.17 325.18 325.19 325.20 325.21 325.22 325.23 325.24 325.25 325.26 325.27 325.28 325.29 325.30 325.31 325.32 325.33 325.34 326.1 326.2 326.3 326.4 326.5 326.6 326.7 326.8 326.9 326.10 326.11
326.12
326.13 326.14 326.15 326.16 326.17 326.18 326.19 326.20 326.21 326.22 326.23 326.24 326.25 326.26 326.27 326.28 326.29 326.30 326.31 326.32 326.33 326.34 327.1 327.2 327.3 327.4 327.5 327.6 327.7 327.8 327.9 327.10 327.11 327.12 327.13 327.14 327.15 327.16 327.17 327.18 327.19 327.20 327.21 327.22 327.23 327.24 327.25 327.26 327.27 327.28 327.29 327.30 327.31 327.32 327.33 327.34 327.35 327.36 328.1 328.2 328.3 328.4 328.5 328.6 328.7 328.8 328.9 328.10 328.11 328.12 328.13 328.14 328.15 328.16 328.17 328.18 328.19 328.20 328.21 328.22 328.23 328.24 328.25
328.26
328.27 328.28 328.29
328.30
329.1 329.2
329.3 329.4 329.5 329.6 329.7 329.8 329.9 329.10 329.11 329.12 329.13 329.14 329.15 329.16 329.17 329.18 329.19 329.20 329.21
329.22
329.23 329.24 329.25 329.26 329.27 329.28 329.29 329.30 329.31 329.32 330.1 330.2 330.3 330.4
330.5
330.6 330.7 330.8 330.9 330.10 330.11 330.12 330.13 330.14 330.15 330.16 330.17 330.18 330.19
330.20
330.21 330.22 330.23 330.24
330.25
330.26 330.27 330.28 330.29 330.30 331.1 331.2 331.3
331.4
331.5 331.6 331.7 331.8 331.9 331.10 331.11 331.12 331.13 331.14 331.15 331.16 331.17 331.18 331.19 331.20 331.21 331.22 331.23 331.24 331.25 331.26 331.27 331.28 331.29 331.30 331.31 331.32 331.33 331.34 331.35 332.1 332.2 332.3 332.4 332.5 332.6 332.7 332.8 332.9
332.10
332.11 332.12 332.13 332.14 332.15 332.16 332.17 332.18 332.19 332.20 332.21 332.22 332.23 332.24 332.25 332.26 332.27 332.28 332.29 332.30 332.31 332.32 332.33 332.34 332.35 333.1
333.2 333.3 333.4 333.5 333.6 333.7 333.8
333.9
333.10 333.11 333.12 333.13 333.14
333.15
333.16 333.17 333.18 333.19 333.20 333.21 333.22 333.23
333.24
333.25 333.26 333.27 333.28 333.29 333.30 334.1 334.2 334.3 334.4 334.5 334.6 334.7 334.8 334.9 334.10
334.11
334.12 334.13 334.14 334.15 334.16 334.17 334.18 334.19
334.20
334.21 334.22 334.23 334.24 334.25 334.26 334.27
334.28
334.29 334.30 334.31 335.1 335.2 335.3 335.4 335.5
335.6
335.7 335.8 335.9 335.10 335.11 335.12
335.13
335.14 335.15 335.16 335.17 335.18 335.19 335.20 335.21
335.22
335.23 335.24 335.25 335.26 335.27 335.28 335.29 335.30 335.31 335.32 336.1 336.2 336.3
336.4
336.5 336.6 336.7 336.8 336.9 336.10 336.11 336.12 336.13 336.14 336.15 336.16 336.17 336.18 336.19 336.20 336.21 336.22 336.23 336.24 336.25 336.26 336.27 336.28 336.29 336.30 336.31 336.32 336.33 336.34 336.35 337.1 337.2 337.3 337.4 337.5 337.6 337.7 337.8 337.9 337.10 337.11 337.12 337.13 337.14 337.15 337.16 337.17 337.18 337.19 337.20
337.21
337.22 337.23 337.24 337.25 337.26 337.27 337.28 337.29 337.30 337.31 337.32 337.33 337.34 338.1 338.2 338.3 338.4 338.5 338.6 338.7 338.8 338.9 338.10 338.11 338.12 338.13 338.14 338.15 338.16 338.17 338.18 338.19
338.20

A bill for an act
relating to financing of state and local government; making changes to individual
income, corporate franchise, property, sales and use, estate, mineral, liquor,
tobacco, aggregate materials, local, and other taxes and tax-related provisions;
restoring the school district current year aid payment shift percentage to 90;
conforming to federal section 179 expensing allowances; imposing an income
surcharge; allowing an up-front exemption for capital equipment; modifying
the definition of income for the property tax refund; decreasing the threshold
percentage for the homestead credit refund for homeowners and the property
tax refund for renters; increasing the maximum refunds for renters; changing
property tax aids and credits; imposing an insurance surcharge; modifying
pension aids; providing pension funding; changing provisions of the Sustainable
Forest Incentive Act; modifying definitions for property taxes; providing
exemptions; creating joint entertainment facilities coordination; imposing a
sports memorabilia gross receipts tax; changing tax rates on tobacco and liquor;
providing reimbursement for certain property tax abatement; modifying the small
business investment tax credit; expanding the definition of domestic corporation
to include foreign corporations incorporated in or doing business in tax havens;
making changes to additions and subtractions from federal taxable income;
changing rates for individuals, estates, and trusts; providing for charitable
contributions and veterans jobs tax credits; modifying estate tax exclusions for
qualifying small business and farm property; imposing a gift tax; expanding
the sales tax to include suite and box seat rentals; modifying the definition
of sales and purchase; changing the tax rate and modifying provisions for the
rental motor vehicle tax; modifying nexus provisions; providing for multiple
points of use certificates; modifying exemptions; authorizing local sales taxes;
authorizing economic development powers; providing authority, organization,
powers, and duties for development of a Destination Medical Center; authorizing
state infrastructure aid; imposing a tax on extraction and processing of fracturing
sand; providing a taconite production tax grant for water supply improvements;
authorizing taconite production tax bonds for grants to school districts; modifying
and providing provisions for public finance; modifying the definition of market
value for tax, debt, and other purposes; making conforming, policy, and technical
changes to tax provisions; requiring studies and reports; appropriating money;
amending Minnesota Statutes 2012, sections 16A.152, subdivision 2; 16A.46;
38.18; 40A.15, subdivision 2; 69.011, subdivision 1; 69.021, subdivisions 7, 8, by
adding a subdivision; 88.51, subdivision 3; 103B.102, subdivision 3; 103B.245,
subdivision 3; 103B.251, subdivision 8; 103B.335; 103B.3369, subdivision 5;
103B.635, subdivision 2; 103B.691, subdivision 2; 103C.501, subdivision 4;
103D.905, subdivisions 2, 3, 8; 103F.405, subdivision 1; 116J.8737, subdivisions
1, 2, 8; 117.025, subdivision 7; 118A.04, subdivision 3; 118A.05, subdivision
5; 123A.455, subdivision 1; 123B.75, subdivision 5; 126C.48, subdivision 8;
127A.45, subdivision 2; 127A.48, subdivision 1; 138.053; 144F.01, subdivision
4; 162.07, subdivisions 3, 4; 163.04, subdivision 3; 163.051; 163.06, subdivision
6; 165.10, subdivision 1; 168.012, subdivision 9, by adding a subdivision;
216C.436, subdivision 7; 237.52, subdivision 3, by adding a subdivision;
270.077; 270.41, subdivision 5; 270B.01, subdivision 8; 270B.12, subdivision
4; 270C.34, subdivision 1; 270C.38, subdivision 1; 270C.42, subdivision 2;
270C.56, subdivision 1; 271.06, by adding a subdivision; 272.01, subdivision 2;
272.02, subdivisions 39, 97, by adding subdivisions; 272.03, subdivision 9, by
adding subdivisions; 273.032; 273.11, subdivision 1, by adding a subdivision;
273.114, subdivision 6; 273.124, subdivisions 3a, 13; 273.13, subdivisions
21b, 23, 25; 273.1398, subdivisions 3, 4; 273.19, subdivision 1; 273.372,
subdivision 4; 273.39; 275.011, subdivision 1; 275.077, subdivision 2; 275.71,
subdivision 4; 276.04, subdivision 2; 276A.01, subdivisions 10, 12, 13, 15;
276A.06, subdivision 10; 279.01, subdivision 1, by adding a subdivision; 279.02;
279.06, subdivision 1; 287.05, by adding a subdivision; 287.08; 287.20, by
adding a subdivision; 287.23, subdivision 1; 287.385, subdivision 7; 289A.02,
subdivision 7; 289A.08, subdivisions 1, 3, 7; 289A.10, subdivision 1, by adding
a subdivision; 289A.12, subdivision 14, by adding a subdivision; 289A.18, by
adding a subdivision; 289A.20, subdivisions 3, 4, by adding a subdivision;
289A.26, subdivisions 3, 4, 7, 9; 289A.55, subdivision 9; 289A.60, subdivision
4; 290.01, subdivisions 5, 19, as amended, 19a, 19b, 19c, 19d, 31, as amended,
by adding subdivisions; 290.06, subdivisions 2c, 2d, by adding subdivisions;
290.067, subdivisions 1, 2a; 290.0671, subdivision 1; 290.0675, subdivision 1;
290.0677, subdivision 2; 290.068, subdivisions 3, 6a; 290.0681, subdivisions 1,
3, 4, 5; 290.091, subdivision 2; 290.0921, subdivision 3; 290.0922, subdivision
1; 290.17, subdivision 4; 290.21, subdivision 4; 290.9705, subdivision 1;
290A.03, subdivisions 3, 15, as amended; 290A.04, subdivisions 2, 2a, 4;
290B.04, subdivision 2; 290C.02, subdivision 6; 290C.05; 290C.07; 291.005,
subdivision 1; 291.03, subdivisions 1, 8, 9, 10, 11, by adding a subdivision;
296A.01, subdivision 19, by adding a subdivision; 296A.22, subdivisions 1, 3;
297A.61, subdivisions 3, 4, by adding a subdivision; 297A.64, subdivisions
1, 2; 297A.66, by adding a subdivision; 297A.665; 297A.668, by adding
a subdivision; 297A.67, subdivision 7; 297A.68, subdivision 5; 297A.70,
subdivisions 4, 8, by adding subdivisions; 297A.71, by adding subdivisions;
297A.75, subdivisions 1, 2, 3; 297A.815, subdivision 3; 297A.993, subdivisions
1, 2; 297B.11; 297E.021, subdivision 2; 297E.14, subdivision 7; 297F.01,
subdivisions 3, 19, 23, by adding a subdivision; 297F.05, subdivisions 1, 3, 4, by
adding a subdivision; 297F.09, subdivision 9; 297F.18, subdivision 7; 297F.24,
subdivision 1; 297F.25, subdivision 1; 297G.03, subdivision 1, by adding a
subdivision; 297G.04; 297G.09, subdivision 8; 297G.17, subdivision 7; 297I.05,
subdivisions 7, 11, 12; 297I.30, subdivisions 1, 2; 297I.80, subdivision 1; 298.01,
subdivisions 3, 3b, 4; 298.018; 298.227, as amended; 298.24, subdivision 1;
298.28, subdivisions 4, 6, 10; 298.75, subdivision 2; 325D.32, subdivision 2;
353G.08, subdivision 2; 365.025, subdivision 4; 366.095, subdivision 1; 366.27;
368.01, subdivision 23; 368.47; 370.01; 373.01, subdivisions 1, 3; 373.40,
subdivisions 1, 2, 4; 375.167, subdivision 1; 375.18, subdivision 3; 375.555;
383B.152; 383B.245; 383B.73, subdivision 1; 383D.41, by adding a subdivision;
383E.20; 383E.23; 385.31; 394.36, subdivision 1; 398A.04, subdivision 8;
401.05, subdivision 3; 403.02, subdivision 21, by adding subdivisions; 403.06,
subdivision 1a; 403.11, subdivision 1, by adding a subdivision; 410.32; 412.221,
subdivision 2; 412.301; 428A.02, subdivision 1; 430.102, subdivision 2; 447.10;
450.19; 450.25; 458A.10; 458A.31, subdivision 1; 465.04; 469.033, subdivision
6; 469.034, subdivision 2; 469.053, subdivisions 4, 4a, 6; 469.071, subdivision 5;
469.107, subdivision 1; 469.169, by adding a subdivision; 469.176, subdivisions
4c, 4g, 6; 469.177, by adding a subdivision; 469.180, subdivision 2; 469.187;
469.190, subdivision 7, by adding a subdivision; 469.206; 469.319, subdivision
4; 469.340, subdivision 4; 471.24; 471.571, subdivisions 1, 2; 471.73; 473.325,
subdivision 2; 473.39, by adding a subdivision; 473.629; 473.661, subdivision 3;
473.667, subdivision 9; 473.671; 473.711, subdivision 2a; 473F.02, subdivisions
12, 14, 15, 23; 473F.08, subdivision 10, by adding a subdivision; 474A.04,
subdivision 1a; 474A.062; 474A.091, subdivision 3a; 475.521, subdivisions 1, 2,
4; 475.53, subdivisions 1, 3, 4; 475.58, subdivisions 2, 3b; 475.73, subdivision 1;
477A.011, subdivisions 20, 30, 32, 34, 42, by adding subdivisions; 477A.0124,
subdivision 2; 477A.013, subdivisions 8, 9, by adding a subdivision; 477A.03,
subdivisions 2a, 2b, by adding a subdivision; 641.23; 641.24; 645.44, by adding
a subdivision; Laws 1971, chapter 773, section 1, subdivision 2, as amended;
Laws 1988, chapter 645, section 3, as amended; Laws 1993, chapter 375, article
9, section 46, subdivisions 2, as amended, 5, as amended; Laws 1998, chapter
389, article 8, section 43, subdivisions 1, 3, as amended, 5, as amended; Laws
1999, chapter 243, article 6, section 11; Laws 2002, chapter 377, article 3, section
25, as amended; Laws 2005, First Special Session chapter 3, article 5, section
37, subdivisions 2, 4; Laws 2008, chapter 366, article 5, sections 26; 33; 34, as
amended; article 7, section 19, subdivision 3, as amended; Laws 2010, chapter
216, section 55; Laws 2010, chapter 389, article 1, section 12; article 5, section 6,
subdivisions 4, 6; Laws 2010, First Special Session chapter 1, article 13, section 4,
subdivision 1, as amended; proposing coding for new law in Minnesota Statutes,
chapters 116C; 287; 290; 290A; 292; 295; 297I; 403; 435; 469; proposing coding
for new law as Minnesota Statutes, chapter 297J; repealing Minnesota Statutes
2012, sections 16A.725; 256.9658; 272.69; 273.11, subdivisions 1a, 22; 276A.01,
subdivision 11; 289A.60, subdivision 31; 290.01, subdivision 6b; 290.06,
subdivision 22a; 290.0672; 290.0921, subdivision 7; 383A.80, subdivision 4;
383B.80, subdivision 4; 428A.101; 428A.21; 473F.02, subdivision 13; 477A.011,
subdivisions 2a, 19, 21, 29, 31, 32, 33, 36, 39, 40, 41, 42; 477A.013, subdivisions
11, 12; 477A.0133; 477A.0134; Laws 2006, chapter 259, article 11, section 3, as
amended; Laws 2009, chapter 88, article 4, section 23, as amended.

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

ARTICLE 1

ONE-TIME PROVISIONS

Section 1.

Minnesota Statutes 2012, section 16A.152, subdivision 2, is amended to read:


Subd. 2.

Additional revenues; priority.

(a) If on the basis of a forecast of general
fund revenues and expenditures, the commissioner of management and budget determines
that there will be a positive unrestricted budgetary general fund balance at the close of
the biennium, the commissioner of management and budget must allocate money to the
following accounts and purposes in priority order:

(1) the cash flow account established in subdivision 1 until that account reaches
$350,000,000;

(2) the budget reserve account established in subdivision 1a until that account
reaches $653,000,000;

(3) the amount necessary to increase the aid payment schedule for school district
aids and credits payments in section 127A.45 to not more than 90 percent rounded to the
nearest tenth of a percent without exceeding the amount available and with any remaining
funds deposited in the budget reserve;

(4) the amount necessary to restore all or a portion of the net aid reductions under
section 127A.441 and to reduce the property tax revenue recognition shift under section
123B.75, subdivision 5, by the same amount;

new text begin (5) to reduce the rate of the surcharge in section 290.06, subdivision 2g, for taxable
years beginning after December 31, 2013, and before January 1, 2015, to not less than
zero with the rate rounded to the nearest tenth of a percent, without exceeding the amount
available, and with any remaining funds deposited in the budget reserve;
new text end and

deleted text begin (5)deleted text endnew text begin (6)new text end to the state airports fund, the amount necessary to restore the amount
transferred from the state airports fund under Laws 2008, chapter 363, article 11, section
3, subdivision 5.

(b) The amounts necessary to meet the requirements of this section are appropriated
from the general fund within two weeks after the forecast is released or, in the case of
transfers under paragraph (a), clauses (3) and (4), as necessary to meet the appropriations
schedules otherwise established in statute.

(c) The commissioner of management and budget shall certify the total dollar
amount of the reductions under paragraph (a), clauses (3) and (4), to the commissioner of
education. The commissioner of education shall increase the aid payment percentage and
reduce the property tax shift percentage by these amounts and apply those reductions to
the current fiscal year and thereafter.

new text begin (d) The commissioner of management and budget shall certify the total dollar
amount available under paragraph (a), clause (5), to the commissioner of revenue. The
commissioner of revenue shall determine the percentage reduction in the surcharge rate
for taxable years beginning after December 31, 2013, and before January 1, 2015, and
shall reduce the surcharge rate.
new text end

Sec. 2.

Minnesota Statutes 2012, section 123B.75, subdivision 5, is amended to read:


Subd. 5.

Levy recognition.

deleted text begin (a) For fiscal years 2009 and 2010, in June of each
year, the school district must recognize as revenue, in the fund for which the levy was
made, the lesser of:
deleted text end

deleted text begin (1) the sum of May, June, and July school district tax settlement revenue received in
that calendar year, plus general education aid according to section 126C.13, subdivision
4
, received in July and August of that calendar year; or
deleted text end

deleted text begin (2) the sum of:
deleted text end

deleted text begin (i) 31 percent of the referendum levy certified according to section 126C.17, in
calendar year 2000; and
deleted text end

deleted text begin (ii) the entire amount of the levy certified in the prior calendar year according to
section 124D.86, subdivision 4, for school districts receiving revenue under sections
124D.86, subdivision 3, clauses (1), (2), and (3); 126C.41, subdivisions 1, 2, paragraph (a),
and 3
, paragraphs (b), (c), and (d); 126C.43, subdivision 2; and 126C.48, subdivision 6; plus
deleted text end

deleted text begin (iii) zero percent of the amount of the levy certified in the prior calendar year for the
school district's general and community service funds, plus or minus auditor's adjustments,
not including the levy portions that are assumed by the state, that remains after subtracting
the referendum levy certified according to section 126C.17 and the amount recognized
according to item (ii).
deleted text end

deleted text begin (b)deleted text end new text begin(a) new text endFor fiscal deleted text beginyear 2011 and laterdeleted text end yearsnew text begin 2011, 2012, and 2013new text end, in June of each
year, the school district must recognize as revenue, in the fund for which the levy was
made, the lesser of:

(1) the sum of May, June, and July school district tax settlement revenue received in
that calendar year, plus general education aid according to section 126C.13, subdivision
4
, received in July and August of that calendar year; or

(2) the sum of:

(i) the greater of 48.6 percent of the referendum levy certified according to section
126C.17 in the prior calendar year, or 31 percent of the referendum levy certified
according to section 126C.17 in calendar year 2000; plus

(ii) the entire amount of the levy certified in the prior calendar year according to
section 124D.4531, 124D.86, subdivision 4, for school districts receiving revenue under
sections 124D.86, subdivision 3, clauses (1), (2), and (3); 126C.41, subdivisions 1, 2,
paragraph (a), and 3, paragraphs (b), (c), and (d); 126C.43, subdivision 2; and 126C.48,
subdivision 6; plus

(iii) 48.6 percent of the amount of the levy certified in the prior calendar year for the
school district's general and community service funds, plus or minus auditor's adjustments,
that remains after subtracting the referendum levy certified according to section 126C.17
and the amount recognized according to item (ii).

new text begin (b) For fiscal year 2014 and later years, in June of each year, the school district must
recognize as revenue, in the fund for which the levy was made, the lesser of:
new text end

new text begin (1) the sum of May, June, and July school district tax settlement revenue received in
that calendar year, plus general education aid according to section 126C.13, subdivision
4
, received in July and August of that calendar year; or
new text end

new text begin (2) the sum of:
new text end

new text begin (i) 31 percent of the referendum levy certified according to section 126C.17 in
calendar year 2000;
new text end

new text begin (ii) the entire amount of the levy certified in the prior calendar year according to
section 124D.4531; 124D.86, subdivision 4, for school districts receiving revenue under
sections 124D.86, subdivision 3, clauses (1) to (3); 126C.41, subdivisions 1, 2, paragraph
(a), and 3, paragraphs (b), (c), and (d); 126C.43, subdivision 2; and 126C.48, subdivision
6; and
new text end

new text begin (iii) zero percent of the amount of the levy certified in the prior calendar year for the
school district's general and community service funds, plus or minus auditor's adjustments,
that remains after subtracting the referendum levy certified according to section 126C.17
and the amount recognized according to item (ii).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 3.

Minnesota Statutes 2012, section 127A.45, subdivision 2, is amended to read:


Subd. 2.

Definitions.

(a) "Other district receipts" means payments by county
treasurers pursuant to section 276.10, apportionments from the school endowment fund
pursuant to section 127A.33, apportionments by the county auditor pursuant to section
127A.34, subdivision 2, and payments to school districts by the commissioner of revenue
pursuant to chapter 298.

(b) "Cumulative amount guaranteed" means the product of

(1) the cumulative disbursement percentage shown in subdivision 3; times

(2) the sum of

(i) the current year aid payment percentage of the estimated aid and credit
entitlements paid according to subdivision 13; plus

(ii) 100 percent of the entitlements paid according to subdivisions 11 and 12; plus

(iii) the other district receipts.

(c) "Payment date" means the date on which state payments to districts are made
by the electronic funds transfer method. If a payment date falls on a Saturday, a Sunday,
or a weekday which is a legal holiday, the payment shall be made on the immediately
preceding business day. The commissioner may make payments on dates other than
those listed in subdivision 3, but only for portions of payments from any preceding
payment dates which could not be processed by the electronic funds transfer method due
to documented extenuating circumstances.

(d) The current year aid payment percentage equals deleted text begin73 in fiscal year 2010 and 70 in
fiscal year 2011, and 60
deleted text endnew text begin 90new text end in fiscal years deleted text begin2012deleted text endnew text begin 2014new text end and later.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 4.

Minnesota Statutes 2012, section 290.01, subdivision 19a, is amended to read:


Subd. 19a.

Additions to federal taxable income.

For individuals, estates, and
trusts, there shall be added to federal taxable income:

(1)(i) interest 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 exempt from federal income taxes under the Internal
Revenue Code or any other federal statute; and

(ii) exempt-interest dividends as defined in section 852(b)(5) of the Internal Revenue
Code, except:

(A) the portion of the exempt-interest dividends exempt from state taxation under
the laws of the United States; and

(B) the portion of the exempt-interest dividends derived from interest income
on obligations of the state of Minnesota or its political or governmental subdivisions,
municipalities, governmental agencies or instrumentalities, but only if the portion of the
exempt-interest dividends from such Minnesota sources paid to all shareholders represents
95 percent or more of the exempt-interest dividends, including any dividends exempt
under subitem (A), that are paid by the regulated investment company as defined in section
851(a) of the Internal Revenue Code, or the fund of the regulated investment company as
defined in section 851(g) of the Internal Revenue Code, making the payment; and

(iii) for the purposes of items (i) and (ii), interest on obligations of an Indian tribal
government described in section 7871(c) of the Internal Revenue Code shall be treated as
interest income on obligations of the state in which the tribe is located;

(2) the amount of income, sales and use, motor vehicle sales, or excise taxes paid or
accrued within the taxable year under this chapter and the amount of taxes based on net
income paid, sales and use, motor vehicle sales, or excise taxes paid to any other state
or to any province or territory of Canada, to the extent allowed as a deduction under
section 63(d) of the Internal Revenue Code, but the addition may not be more than the
amount by which the itemized deductions as allowed under section 63(d) of the Internal
Revenue Code exceeds the amount of the standard deduction as defined in section 63(c) of
the Internal Revenue Code, disregarding the amounts allowed under sections 63(c)(1)(C)
and 63(c)(1)(E) of the Internal Revenue Code, minus any addition that would have been
required under clause (21) if the taxpayer had claimed the standard deduction. For the
purpose of this paragraph, the disallowance of itemized deductions under section 68 of
the Internal Revenue Code of 1986, income, sales and use, motor vehicle sales, or excise
taxes are the last itemized deductions disallowed;

(3) the capital gain amount of a lump-sum distribution to which the special tax under
section 1122(h)(3)(B)(ii) of the Tax Reform Act of 1986, Public Law 99-514, applies;

(4) the amount of income taxes paid or accrued within the taxable year under this
chapter and taxes based on net income paid to any other state or any province or territory
of Canada, to the extent allowed as a deduction in determining federal adjusted gross
income. For the purpose of this paragraph, income taxes do not include the taxes imposed
by sections 290.0922, subdivision 1, paragraph (b), 290.9727, 290.9728, and 290.9729;

(5) the amount of expense, interest, or taxes disallowed pursuant to section 290.10
other than expenses or interest used in computing net interest income for the subtraction
allowed under subdivision 19b, clause (1);

(6) 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;

(7) 80 percent of the depreciation deduction allowed under section 168(k) 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) 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)" for the taxable year is
limited to excess of the depreciation claimed by the activity under section 168(k) 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) is allowed;

(8) new text beginfor taxable years beginning before January 1, 2013, new text end80 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;

(9) to the extent deducted in computing federal taxable income, the amount of the
deduction allowable under section 199 of the Internal Revenue Code;

(10) for taxable years beginning before January 1, 2013, the exclusion allowed under
section 139A of the Internal Revenue Code for federal subsidies for prescription drug plans;

(11) the amount of expenses disallowed under section 290.10, subdivision 2;

(12) for taxable years beginning before January 1, 2010, the amount deducted for
qualified tuition and related expenses under section 222 of the Internal Revenue Code, to
the extent deducted from gross income;

(13) for taxable years beginning before January 1, 2010, the amount deducted for
certain expenses of elementary and secondary school teachers under section 62(a)(2)(D)
of the Internal Revenue Code, to the extent deducted from gross income;

(14) the additional standard deduction for property taxes payable that is allowable
under section 63(c)(1)(C) of the Internal Revenue Code;

(15) the additional standard deduction for qualified motor vehicle sales taxes
allowable under section 63(c)(1)(E) of the Internal Revenue Code;

(16) discharge of indebtedness income resulting from reacquisition of business
indebtedness and deferred under section 108(i) of the Internal Revenue Code;

(17) the amount of unemployment compensation exempt from tax under section
85(c) of the Internal Revenue Code;

(18) changes to federal taxable income attributable to a net operating loss that the
taxpayer elected to carry back for more than two years for federal purposes but for which
the losses can be carried back for only two years under section 290.095, subdivision
11, paragraph (c);

(19) to the extent included in the computation of federal taxable income in taxable
years beginning after December 31, 2010, the amount of disallowed itemized deductions,
but the amount of disallowed itemized deductions plus the addition required under clause
(2) may not be more than the amount by which the itemized deductions as allowed under
section 63(d) of the Internal Revenue Code exceeds the amount of the standard deduction
as defined in section 63(c) of the Internal Revenue Code, disregarding the amounts
allowed under sections 63(c)(1)(C) and 63(c)(1)(E) of the Internal Revenue Code, and
reduced by any addition that would have been required under clause (21) if the taxpayer
had claimed the standard deduction:

(i) the amount of disallowed itemized deductions is equal to the lesser of:

(A) three percent of the excess of the taxpayer's federal adjusted gross income
over the applicable amount; or

(B) 80 percent of the amount of the itemized deductions otherwise allowable to the
taxpayer under the Internal Revenue Code for the taxable year;

(ii) the term "applicable amount" means $100,000, or $50,000 in the case of a
married individual filing a separate return. Each dollar amount shall be increased by
an amount equal to:

(A) such dollar amount, multiplied by

(B) the cost-of-living adjustment determined under section 1(f)(3) of the Internal
Revenue Code for the calendar year in which the taxable year begins, by substituting
"calendar year 1990" for "calendar year 1992" in subparagraph (B) thereof;

(iii) the term "itemized deductions" does not include:

(A) the deduction for medical expenses under section 213 of the Internal Revenue
Code;

(B) any deduction for investment interest as defined in section 163(d) of the Internal
Revenue Code; and

(C) the deduction under section 165(a) of the Internal Revenue Code for casualty or
theft losses described in paragraph (2) or (3) of section 165(c) of the Internal Revenue
Code or for losses described in section 165(d) of the Internal Revenue Code;

(20) to the extent included in federal taxable income in taxable years beginning after
December 31, 2010, the amount of disallowed personal exemptions for taxpayers with
federal adjusted gross income over the threshold amount:

(i) the disallowed personal exemption amount is equal to the dollar amount of the
personal exemptions claimed by the taxpayer in the computation of federal taxable income
multiplied by the applicable percentage;

(ii) "applicable percentage" means two percentage points for each $2,500 (or
fraction thereof) by which the taxpayer's federal adjusted gross income for the taxable
year exceeds the threshold amount. In the case of a married individual filing a separate
return, the preceding sentence shall be applied by substituting "$1,250" for "$2,500." In
no event shall the applicable percentage exceed 100 percent;

(iii) the term "threshold amount" means:

(A) $150,000 in the case of a joint return or a surviving spouse;

(B) $125,000 in the case of a head of a household;

(C) $100,000 in the case of an individual who is not married and who is not a
surviving spouse or head of a household; and

(D) $75,000 in the case of a married individual filing a separate return; and

(iv) the thresholds shall be increased by an amount equal to:

(A) such dollar amount, multiplied by

(B) the cost-of-living adjustment determined under section 1(f)(3) of the Internal
Revenue Code for the calendar year in which the taxable year begins, by substituting
"calendar year 1990" for "calendar year 1992" in subparagraph (B) thereof; and

(21) to the extent deducted in the computation of federal taxable income, for taxable
years beginning after December 31, 2010, and before January 1, 2013, the difference
between the standard deduction allowed under section 63(c) of the Internal Revenue Code
and the standard deduction allowed for 2011 and 2012 under the Internal Revenue Code
as amended through December 1, 2010.

new text begin EFFECTIVE DATE. new text end

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

Sec. 5.

Minnesota Statutes 2012, 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 exempt foreign trade income of a foreign sales corporation under sections
921(a) and 291 of the Internal Revenue Code;

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

(10) 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;

(11) the amount of any deemed dividend from a foreign operating corporation
determined pursuant to section 290.17, subdivision 4, paragraph (g). The deemed dividend
shall be reduced by the amount of the addition to income required by clauses (20), (21),
(22), and (23);

(12) 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;

(13) the amount of net income excluded under section 114 of the Internal Revenue
Code;

(14) 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;

(15) 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;

(16) new text beginfor taxable years beginning before January 1, 2013, new text end80 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;

(17) to the extent deducted in computing federal taxable income, the amount of the
deduction allowable under section 199 of the Internal Revenue Code;

(18) for taxable years beginning before January 1, 2013, the exclusion allowed under
section 139A of the Internal Revenue Code for federal subsidies for prescription drug plans;

(19) the amount of expenses disallowed under section 290.10, subdivision 2;

(20) an amount equal to the interest and intangible expenses, losses, and costs paid,
accrued, or incurred by any member of the taxpayer's unitary group to or for the benefit
of a corporation that is a member of the taxpayer's unitary business group that qualifies
as a foreign operating corporation. For purposes of this clause, intangible expenses and
costs include:

(i) expenses, losses, and costs for, or related to, the direct or indirect acquisition,
use, maintenance or management, ownership, sale, exchange, or any other disposition of
intangible property;

(ii) losses incurred, directly or indirectly, from factoring transactions or discounting
transactions;

(iii) royalty, patent, technical, and copyright fees;

(iv) licensing fees; and

(v) other similar expenses and costs.

For purposes of this clause, "intangible property" includes stocks, bonds, patents, patent
applications, trade names, trademarks, service marks, copyrights, mask works, trade
secrets, and similar types of intangible assets.

This clause does not apply to any item of interest or intangible expenses or costs paid,
accrued, or incurred, directly or indirectly, to a foreign operating corporation with respect
to such item of income to the extent that the income to the foreign operating corporation
is income from sources without the United States as defined in subtitle A, chapter 1,
subchapter N, part 1, of the Internal Revenue Code;

(21) except as already included in the taxpayer's taxable income pursuant to clause
(20), any interest income and income generated from intangible property received or
accrued by a foreign operating corporation that is a member of the taxpayer's unitary
group. For purposes of this clause, income generated from intangible property includes:

(i) income related to the direct or indirect acquisition, use, maintenance or
management, ownership, sale, exchange, or any other disposition of intangible property;

(ii) income from factoring transactions or discounting transactions;

(iii) royalty, patent, technical, and copyright fees;

(iv) licensing fees; and

(v) other similar income.

For purposes of this clause, "intangible property" includes stocks, bonds, patents, patent
applications, trade names, trademarks, service marks, copyrights, mask works, trade
secrets, and similar types of intangible assets.

This clause does not apply to any item of interest or intangible income received or accrued
by a foreign operating corporation with respect to such item of income to the extent that
the income is income from sources without the United States as defined in subtitle A,
chapter 1, subchapter N, part 1, of the Internal Revenue Code;

(22) the dividends attributable to the income of a foreign operating corporation that
is a member of the taxpayer's unitary group in an amount that is equal to the dividends
paid deduction of a real estate investment trust under section 561(a) of the Internal
Revenue Code for amounts paid or accrued by the real estate investment trust to the
foreign operating corporation;

(23) the income of a foreign operating corporation that is a member of the taxpayer's
unitary group in an amount that is equal to gains derived from the sale of real or personal
property located in the United States;

(24) for taxable years beginning before January 1, 2010, the additional amount
allowed as a deduction for donation of computer technology and equipment under section
170(e)(6) of the Internal Revenue Code, to the extent deducted from taxable income; and

(25) 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 for taxable years beginning after
December 31, 2012.
new text end

Sec. 6.

Minnesota Statutes 2012, section 290.06, is amended by adding a subdivision
to read:


new text begin Subd. 2g. new text end

new text begin Income surcharge. new text end

new text begin (a) In addition to the tax computed under subdivision
2c and section 290.091, for taxable years beginning after December 31, 2012, and
before January 1, 2015, there is a surcharge imposed on individuals, estates, and trusts.
The surcharge equals four percent of taxable net income over a threshold. For married
individuals filing separately, estates, and trusts, the threshold is $250,000. For all other
filers, the threshold is $500,000.
new text end

new text begin (b) For a nonresident or part-year resident, the surcharge must be allocated based on
the percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 7.

Minnesota Statutes 2012, section 297A.68, subdivision 5, is amended to read:


Subd. 5.

Capital equipment.

(a) Capital equipment is exempt. deleted text beginThe tax must be
imposed and collected as if the rate under section 297A.62, subdivision 1, applied, and
then refunded in the manner provided in section 297A.75.
deleted text end

"Capital equipment" means machinery and equipment purchased or leased, and used
in this state by the purchaser or lessee primarily for manufacturing, fabricating, mining,
or refining tangible personal property to be sold ultimately at retail if the machinery and
equipment are essential to the integrated production process of manufacturing, fabricating,
mining, or refining. Capital equipment also includes machinery and equipment
used primarily to electronically transmit results retrieved by a customer of an online
computerized data retrieval system.

(b) Capital equipment includes, but is not limited to:

(1) machinery and equipment used to operate, control, or regulate the production
equipment;

(2) machinery and equipment used for research and development, design, quality
control, and testing activities;

(3) environmental control devices that are used to maintain conditions such as
temperature, humidity, light, or air pressure when those conditions are essential to and are
part of the production process;

(4) materials and supplies used to construct and install machinery or equipment;

(5) repair and replacement parts, including accessories, whether purchased as spare
parts, repair parts, or as upgrades or modifications to machinery or equipment;

(6) materials used for foundations that support machinery or equipment;

(7) materials used to construct and install special purpose buildings used in the
production process;

(8) ready-mixed concrete equipment in which the ready-mixed concrete is mixed
as part of the delivery process regardless if mounted on a chassis, repair parts for
ready-mixed concrete trucks, and leases of ready-mixed concrete trucks; and

(9) machinery or equipment used for research, development, design, or production
of computer software.

(c) Capital equipment does not include the following:

(1) motor vehicles taxed under chapter 297B;

(2) machinery or equipment used to receive or store raw materials;

(3) building materials, except for materials included in paragraph (b), clauses (6)
and (7);

(4) machinery or equipment used for nonproduction purposes, including, but not
limited to, the following: plant security, fire prevention, first aid, and hospital stations;
support operations or administration; pollution control; and plant cleaning, disposal of
scrap and waste, plant communications, space heating, cooling, lighting, or safety;

(5) farm machinery and aquaculture production equipment as defined by section
297A.61, subdivisions 12 and 13;

(6) machinery or equipment purchased and installed by a contractor as part of an
improvement to real property;

(7) machinery and equipment used by restaurants in the furnishing, preparing, or
serving of prepared foods as defined in section 297A.61, subdivision 31;

(8) machinery and equipment used to furnish the services listed in section 297A.61,
subdivision 3
, paragraph (g), clause (6), items (i) to (vi) and (viii);

(9) machinery or equipment used in the transportation, transmission, or distribution
of petroleum, liquefied gas, natural gas, water, or steam, in, by, or through pipes, lines,
tanks, mains, or other means of transporting those products. This clause does not apply to
machinery or equipment used to blend petroleum or biodiesel fuel as defined in section
239.77; or

(10) any other item that is not essential to the integrated process of manufacturing,
fabricating, mining, or refining.

(d) For purposes of this subdivision:

(1) "Equipment" means independent devices or tools separate from machinery but
essential to an integrated production process, including computers and computer software,
used in operating, controlling, or regulating machinery and equipment; and any subunit or
assembly comprising a component of any machinery or accessory or attachment parts of
machinery, such as tools, dies, jigs, patterns, and molds.

(2) "Fabricating" means to make, build, create, produce, or assemble components or
property to work in a new or different manner.

(3) "Integrated production process" means a process or series of operations through
which tangible personal property is manufactured, fabricated, mined, or refined. For
purposes of this clause, (i) manufacturing begins with the removal of raw materials
from inventory and ends when the last process prior to loading for shipment has been
completed; (ii) fabricating begins with the removal from storage or inventory of the
property to be assembled, processed, altered, or modified and ends with the creation
or production of the new or changed product; (iii) mining begins with the removal of
overburden from the site of the ores, minerals, stone, peat deposit, or surface materials and
ends when the last process before stockpiling is completed; and (iv) refining begins with
the removal from inventory or storage of a natural resource and ends with the conversion
of the item to its completed form.

(4) "Machinery" means mechanical, electronic, or electrical devices, including
computers and computer software, that are purchased or constructed to be used for the
activities set forth in paragraph (a), beginning with the removal of raw materials from
inventory through completion of the product, including packaging of the product.

(5) "Machinery and equipment used for pollution control" means machinery and
equipment used solely to eliminate, prevent, or reduce pollution resulting from an activity
described in paragraph (a).

(6) "Manufacturing" means an operation or series of operations where raw materials
are changed in form, composition, or condition by machinery and equipment and which
results in the production of a new article of tangible personal property. For purposes of
this subdivision, "manufacturing" includes the generation of electricity or steam to be
sold at retail.

(7) "Mining" means the extraction of minerals, ores, stone, or peat.

(8) "Online data retrieval system" means a system whose cumulation of information
is equally available and accessible to all its customers.

(9) "Primarily" means machinery and equipment used 50 percent or more of the time
in an activity described in paragraph (a).

(10) "Refining" means the process of converting a natural resource to an intermediate
or finished product, including the treatment of water to be sold at retail.

(11) This subdivision does not apply to telecommunications equipment as
provided in subdivision 35, and does not apply to wire, cable, fiber, poles, or conduit
for telecommunications services.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end

Sec. 8.

Minnesota Statutes 2012, section 297A.75, subdivision 1, is amended to read:


Subdivision 1.

Tax collected.

The tax on the gross receipts from the sale of the
following exempt items must be imposed and collected as if the sale were taxable and the
rate under section 297A.62, subdivision 1, applied. The exempt items include:

deleted text begin (1) capital equipment exempt under section 297A.68, subdivision 5;
deleted text end

deleted text begin (2)deleted text endnew text begin (1)new text end building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;

deleted text begin (3)deleted text endnew text begin (2)new text end building materials for mineral production facilities exempt under section
297A.71, subdivision 14;

deleted text begin (4)deleted text endnew text begin (3)new text end building materials for correctional facilities under section 297A.71,
subdivision 3
;

deleted text begin (5)deleted text endnew text begin (4)new text end building materials used in a residence for disabled veterans exempt under
section 297A.71, subdivision 11;

deleted text begin (6)deleted text endnew text begin (5)new text end elevators and building materials exempt under section 297A.71, subdivision
12
;

deleted text begin (7)deleted text endnew text begin (6)new text end building materials for the Long Lake Conservation Center exempt under
section 297A.71, subdivision 17;

deleted text begin (8)deleted text endnew text begin (7)new text end materials and supplies for qualified low-income housing under section
297A.71, subdivision 23;

deleted text begin (9)deleted text endnew text begin (8)new text end materials, supplies, and equipment for municipal electric utility facilities
under section 297A.71, subdivision 35;

deleted text begin (10)deleted text endnew text begin (9)new text end equipment and materials used for the generation, transmission, and
distribution of electrical energy and an aerial camera package exempt under section
297A.68, subdivision 37;

deleted text begin (11)deleted text endnew text begin (10)new text end commuter rail vehicle and repair parts under section 297A.70, subdivision
3, paragraph (a), clause (10);

deleted text begin (12)deleted text endnew text begin (11)new text end materials, supplies, and equipment for construction or improvement of
projects and facilities under section 297A.71, subdivision 40;

deleted text begin (13)deleted text endnew text begin (12)new text end materials, supplies, and equipment for construction or improvement of a
meat processing facility exempt under section 297A.71, subdivision 41;

deleted text begin (14)deleted text endnew text begin (13)new text end materials, supplies, and equipment for construction, improvement, or
expansion of an aerospace defense manufacturing facility exempt under section 297A.71,
subdivision 42;

deleted text begin (15)deleted text endnew text begin (14)new text end enterprise information technology equipment and computer software for
use in a qualified data center exempt under section 297A.68, subdivision 42; and

deleted text begin (16)deleted text endnew text begin (15)new text end materials, supplies, and equipment for qualifying capital projects under
section 297A.71, subdivision 44.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end

Sec. 9.

Minnesota Statutes 2012, section 297A.75, subdivision 2, is amended to read:


Subd. 2.

Refund; eligible persons.

Upon application on forms prescribed by the
commissioner, a refund equal to the tax paid on the gross receipts of the exempt items
must be paid to the applicant. Only the following persons may apply for the refund:

(1) for subdivision 1, clauses (1) deleted text beginto (3)deleted text endnew text begin and (2)new text end, the applicant must be the purchaser;

(2) for subdivision 1, clauses deleted text begin(4)deleted text endnew text begin (3)new text end and deleted text begin(7)deleted text endnew text begin (6)new text end, the applicant must be the
governmental subdivision;

(3) for subdivision 1, clause deleted text begin(5)deleted text endnew text begin (4)new text end, the applicant must be the recipient of the
benefits provided in United States Code, title 38, chapter 21;

(4) for subdivision 1, clause deleted text begin(6)deleted text endnew text begin (5)new text end, the applicant must be the owner of the
homestead property;

(5) for subdivision 1, clause deleted text begin(8)deleted text endnew text begin (7)new text end, the owner of the qualified low-income housing
project;

(6) for subdivision 1, clause deleted text begin(9)deleted text endnew text begin (8)new text end, the applicant must be a municipal electric utility
or a joint venture of municipal electric utilities;

(7) for subdivision 1, clauses deleted text begin(10)deleted text endnew text begin (9), (12)new text end, (13),new text begin andnew text end (14), deleted text beginand (15),deleted text end the owner
of the qualifying business; and

(8) for subdivision 1, clausesnew text begin (10),new text end (11), deleted text begin(12),deleted text end and deleted text begin(16)deleted text endnew text begin (15)new text end, the applicant must be
the governmental entity that owns or contracts for the project or facility.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end

Sec. 10.

Minnesota Statutes 2012, section 297A.75, subdivision 3, is amended to read:


Subd. 3.

Application.

(a) The application must include sufficient information
to permit the commissioner to verify the tax paid. If the tax was paid by a contractor,
subcontractor, or builder, under subdivision 1, clause new text begin(3), new text end(4), (5), (6), (7), (8), (9), (10),
(11), (12), (13), (14), new text beginor new text end(15), deleted text beginor (16),deleted text end the contractor, subcontractor, or builder must
furnish to the refund applicant a statement including the cost of the exempt items and the
taxes paid on the items unless otherwise specifically provided by this subdivision. The
provisions of sections 289A.40 and 289A.50 apply to refunds under this section.

(b) An applicant may not file more than two applications per calendar year for
refunds for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.

(c) Total refunds for purchases of items in section 297A.71, subdivision 40, must not
exceed $5,000,000 in fiscal years 2010 and 2011. Applications for refunds for purchases
of items in sections 297A.70, subdivision 3, paragraph (a), clause (11), and 297A.71,
subdivision 40, must not be filed until after June 30, 2009.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end

Sec. 11. new text beginESTIMATED TAXES; EXCEPTIONS.
new text end

new text begin No addition to tax, penalties, or interest may be made under Minnesota Statutes,
section 289A.25, for any period before July 1, 2013, with respect to an underpayment
of estimated tax, to the extent that the underpayment was created or increased by the
surcharge imposed under this article.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 12. new text beginAPPROPRIATIONS.
new text end

new text begin (a) The amount necessary to increase the aid payment percentage in section 3 to 90
percent, estimated to be $262,600,000, is appropriated in fiscal year 2014 from the general
fund to the commissioner of education.
new text end

new text begin (b) The amount necessary to reduce the percentage of levy recognized in the prior
calendar year in section 2 from 48.6 percent to zero percent, estimated to be $569,900,000,
is appropriated in fiscal year 2014 from the general fund to the commissioner of education.
new text end

new text begin (c) The amount paid in additional state general education aids and other school aids
as a result of reducing the percentage of levy recognized in the prior calendar year in
Minnesota Statutes, section 123B.75, subdivision 5, from 48.6 percent to zero percent,
estimated to be $21,700,000, is appropriated in fiscal year 2015 from the general fund to
the commissioner of education.
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

HOMESTEAD CREDIT REFUND AND RENTER PROPERTY TAX REFUND

Section 1.

Minnesota Statutes 2012, section 290A.03, subdivision 3, is amended to read:


Subd. 3.

Income.

(1) "Income" means the sum of the following:

(a) federal adjusted gross income as defined in the Internal Revenue Code; and

(b) the sum of the following amounts to the extent not included in clause (a):

(i) all nontaxable income;

(ii) the amount of a passive activity loss that is not disallowed as a result of section
469, paragraph (i) or (m) of the Internal Revenue Code and the amount of passive activity
loss carryover allowed under section 469(b) of the Internal Revenue Code;

(iii) an amount equal to the total of any discharge of qualified farm indebtedness
of a solvent individual excluded from gross income under section 108(g) of the Internal
Revenue Code;

(iv) cash public assistance and relief;

(v) any pension or annuity (including railroad retirement benefits, all payments
received under the federal Social Security Act, Supplemental Security Income, and
veterans benefits), which was not exclusively funded by the claimant or spouse, or which
was funded exclusively by the claimant or spouse and which funding payments were
excluded from federal adjusted gross income in the years when the payments were made;

(vi) interest received from the federal or a state government or any instrumentality
or political subdivision thereof;

(vii) workers' compensation;

(viii) nontaxable strike benefits;

(ix) the gross amounts of payments received in the nature of disability income or
sick pay as a result of accident, sickness, or other disability, whether funded through
insurance or otherwise;

(x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of
1986, as amended through December 31, 1995;

(xi) contributions made by the claimant to an individual retirement account,
including a qualified voluntary employee contribution; simplified employee pension plan;
self-employed retirement plan; cash or deferred arrangement plan under section 401(k)
of the Internal Revenue Code; or deferred compensation plan under section 457 of the
Internal Revenue Codenew text begin, to the extent the sum of amounts exceeds the retirement base
amount for the claimant and spouse
new text end;

(xii)new text begin to the extent not included in federal adjusted gross income, distributions received
by the claimant or spouse from a traditional or Roth style retirement account or plan;
new text end

new text begin (xiii)new text end nontaxable scholarship or fellowship grants;

deleted text begin (xiii)deleted text endnew text begin (xiv)new text end the amount of deduction allowed under section 199 of the Internal
Revenue Code;

deleted text begin (xiv)deleted text endnew text begin (xv)new text end the amount of deduction allowed under section 220 or 223 of the Internal
Revenue Code;

new text begin new text end

deleted text begin (xv)deleted text endnew text begin (xvi)new text end the amount deleted text beginofdeleted text end new text begindeducted for new text endtuition expenses deleted text beginrequired to be added to
income under section 290.01, subdivision 19a, clause (12);
deleted text endnew text begin under section 222 of the
Internal Revenue Code; and
new text end

deleted text begin (xvi)deleted text endnew text begin (xvii)new text end the amount deducted for certain expenses of elementary and secondary
school teachers under section 62(a)(2)(D) of the Internal Revenue Codedeleted text begin; anddeleted text endnew text begin.
new text end

deleted text begin (xvii) unemployment compensation.
deleted text end

In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" shall mean federal adjusted gross income reflected
in the fiscal year ending in the calendar year. Federal adjusted gross income shall not be
reduced by the amount of a net operating loss carryback or carryforward or a capital loss
carryback or carryforward allowed for the year.

(2) "Income" does not include:

(a) amounts excluded pursuant to the Internal Revenue Code, sections 101(a) and 102;

(b) amounts of any pension or annuity which was exclusively funded by the claimant
or spouse and which funding payments were not excluded from federal adjusted gross
income in the years when the payments were made;

(c)new text begin to the extent included in federal adjusted gross income, amounts contributed by
the claimant or spouse to a traditional or Roth style retirement account or plan, but not
to exceed the retirement base amount reduced by the amount of contributions excluded
from federal adjusted gross income, but not less than zero;
new text end

new text begin (d)new text end surplus food or other relief in kind supplied by a governmental agency;

deleted text begin (d)deleted text endnew text begin (e)new text end relief granted under this chapter;

deleted text begin (e)deleted text endnew text begin (f)new text end child support payments received under a temporary or final decree of
dissolution or legal separation; or

deleted text begin (f)deleted text endnew text begin (g)new text end restitution payments received by eligible individuals and excludable interest
as defined in section 803 of the Economic Growth and Tax Relief Reconciliation Act of
2001, Public Law 107-16.

(3) The sum of the following amounts may be subtracted from income:

(a) for the claimant's first dependent, the exemption amount multiplied by 1.4;

(b) for the claimant's second dependent, the exemption amount multiplied by 1.3;

(c) for the claimant's third dependent, the exemption amount multiplied by 1.2;

(d) for the claimant's fourth dependent, the exemption amount multiplied by 1.1;

(e) for the claimant's fifth dependent, the exemption amount; and

(f) if the claimant or claimant's spouse was disabled or attained the age of 65
on or before December 31 of the year for which the taxes were levied or rent paid, the
exemption amount.

For purposes of this subdivision, the "exemption amount" means the exemption
amount under section 151(d) of the Internal Revenue Code for the taxable year for which
the income is reportednew text begin; and "retirement base amount" means the deductible amount for
the taxable year for the claimant and spouse under section 219(b)(5)(A) of the Internal
Revenue Code, adjusted for inflation as provided in section 219(b)(5)(D) of the Internal
Revenue Code, without regard to whether the claimant or spouse claimed a deduction
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with refunds based on
property taxes payable in 2014 and rent paid in 2013.
new text end

Sec. 2.

Minnesota Statutes 2012, section 290A.04, subdivision 2, is amended to read:


Subd. 2.

Homeownersnew text begin; homestead credit refundnew text end.

A claimant whose property
taxes payable are in excess of the percentage of the household income stated below shall
pay an amount equal to the percent of income shown for the appropriate household
income level along with the percent to be paid by the claimant of the remaining amount
of property taxes payable. The state refund equals the amount of property taxes payable
that remain, up to the state refund amount shown below.

deleted text begin Household Income
deleted text end
deleted text begin Percent of Income
deleted text end
deleted text begin Percent Paid by
Claimant
deleted text end
deleted text begin Maximum
State
Refund
deleted text end
deleted text begin $0 to 1,549
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 1,550 to 3,089
deleted text end
deleted text begin 1.1 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 3,090 to 4,669
deleted text end
deleted text begin 1.2 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 4,670 to 6,229
deleted text end
deleted text begin 1.3 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 6,230 to 7,769
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 7,770 to 10,879
deleted text end
deleted text begin 1.5 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 10,880 to 12,429
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 12,430 to 13,989
deleted text end
deleted text begin 1.7 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 13,990 to 15,539
deleted text end
deleted text begin 1.8 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 15,540 to 17,079
deleted text end
deleted text begin 1.9 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 17,080 to 18,659
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 18,660 to 21,759
deleted text end
deleted text begin 2.1 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 21,760 to 23,309
deleted text end
deleted text begin 2.2 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 23,310 to 24,859
deleted text end
deleted text begin 2.3 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 24,860 to 26,419
deleted text end
deleted text begin 2.4 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 26,420 to 32,629
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 32,630 to 37,279
deleted text end
deleted text begin 2.6 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,460
deleted text end
deleted text begin 37,280 to 46,609
deleted text end
deleted text begin 2.7 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,000
deleted text end
deleted text begin 46,610 to 54,369
deleted text end
deleted text begin 2.8 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,000
deleted text end
deleted text begin 54,370 to 62,139
deleted text end
deleted text begin 2.8 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,750
deleted text end
deleted text begin 62,140 to 69,909
deleted text end
deleted text begin 3.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,440
deleted text end
deleted text begin 69,910 to 77,679
deleted text end
deleted text begin 3.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,290
deleted text end
deleted text begin 77,680 to 85,449
deleted text end
deleted text begin 3.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,130
deleted text end
deleted text begin 85,450 to 90,119
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 960
deleted text end
deleted text begin 90,120 to 93,239
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 790
deleted text end
deleted text begin 93,240 to 97,009
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 650
deleted text end
deleted text begin 97,010 to 100,779
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 480
deleted text end
new text begin Household Income
new text end
new text begin Percent of Income
new text end
new text begin Percent Paid by
Claimant
new text end
new text begin Maximum
State
Refund
new text end
new text begin $0 to 1,619
new text end
new text begin 1.0 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 1,620 to 3,229
new text end
new text begin 1.1 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 3,230 to 4,889
new text end
new text begin 1.2 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 4,890 to 6,519
new text end
new text begin 1.3 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 6,520 to 8,129
new text end
new text begin 1.4 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 8,130 to 11,389
new text end
new text begin 1.5 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 11,390 to 13,009
new text end
new text begin 1.6 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 13,010 to 14,649
new text end
new text begin 1.7 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 14,650 to 16,269
new text end
new text begin 1.8 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 16,270 to 17,879
new text end
new text begin 1.9 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 17,880 to 22,779
new text end
new text begin 2.0 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 22,780 to 24,399
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 24,400 to 27,659
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 27,660 to 39,029
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 2,580
new text end
new text begin 39,030 to 56,919
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 2,090
new text end
new text begin 56,920 to 65,049
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,830
new text end
new text begin 65,050 to 73,189
new text end
new text begin 2.1 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,510
new text end
new text begin 73,190 to 81,319
new text end
new text begin 2.2 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,350
new text end
new text begin 81,320 to 89,449
new text end
new text begin 2.3 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,180
new text end
new text begin 89,450 to 94,339
new text end
new text begin 2.4 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,000
new text end
new text begin 94,340 to 97,609
new text end
new text begin 2.5 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 830
new text end
new text begin 97,610 to 101,559
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 680
new text end
new text begin 101,560 to 105,499
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 500
new text end

The payment made to a claimant shall be the amount of the state refund calculated
under this subdivision. No payment is allowed if the claimant's household income is
deleted text begin$100,780deleted text endnew text begin $105,500new text end or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refund claims based on taxes
payable in 2014 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2012, section 290A.04, subdivision 2a, is amended to read:


Subd. 2a.

Renters.

A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must pay an amount equal to the percent
of income shown for the appropriate household income level along with the percent to
be paid by the claimant of the remaining amount of rent constituting property taxes. The
state refund equals the amount of rent constituting property taxes that remain, up to the
maximum state refund amount shown below.

Household Income
Percent of Income
Percent Paid by
Claimant
Maximum
State
Refund
deleted text begin $0 to 3,589
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 5 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 3,590 to 4,779
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 4,780 to 5,969
deleted text end
deleted text begin 1.1 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 5,970 to 8,369
deleted text end
deleted text begin 1.2 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 8,370 to 10,759
deleted text end
deleted text begin 1.3 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 10,760 to 11,949
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 11,950 to 13,139
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 13,140 to 15,539
deleted text end
deleted text begin 1.5 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 15,540 to 16,729
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 16,730 to 17,919
deleted text end
deleted text begin 1.7 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 17,920 to 20,319
deleted text end
deleted text begin 1.8 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 20,320 to 21,509
deleted text end
deleted text begin 1.9 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 21,510 to 22,699
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 22,700 to 23,899
deleted text end
deleted text begin 2.2 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 23,900 to 25,089
deleted text end
deleted text begin 2.4 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 25,090 to 26,289
deleted text end
deleted text begin 2.6 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 26,290 to 27,489
deleted text end
deleted text begin 2.7 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 27,490 to 28,679
deleted text end
deleted text begin 2.8 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 28,680 to 29,869
deleted text end
deleted text begin 2.9 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 29,870 to 31,079
deleted text end
deleted text begin 3.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 31,080 to 32,269
deleted text end
deleted text begin 3.1 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 32,270 to 33,459
deleted text end
deleted text begin 3.2 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,190
deleted text end
deleted text begin 33,460 to 34,649
deleted text end
deleted text begin 3.3 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,080
deleted text end
deleted text begin 34,650 to 35,849
deleted text end
deleted text begin 3.4 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 960
deleted text end
deleted text begin 35,850 to 37,049
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 830
deleted text end
deleted text begin 37,050 to 38,239
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 720
deleted text end
deleted text begin 38,240 to 39,439
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 600
deleted text end
deleted text begin 38,440 to 40,629
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 360
deleted text end
deleted text begin 40,630 to 41,819
deleted text end
deleted text begin 3.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 120
deleted text end
new text begin $0 to 4,909
new text end
new text begin 1.0 percent
new text end
new text begin 5 percent
new text end
new text begin $
new text end
new text begin 2,000
new text end
new text begin 4,910 to 6,529
new text end
new text begin 1.0 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 2,000
new text end
new text begin 6,530 to 8,159
new text end
new text begin 1.1 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 1,950
new text end
new text begin 8,160 to 11,439
new text end
new text begin 1.2 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 1,900
new text end
new text begin 11,440 to 14,709
new text end
new text begin 1.3 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 1,850
new text end
new text begin 14,710 to 16,339
new text end
new text begin 1.4 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 1,800
new text end
new text begin 16,340 to 17,959
new text end
new text begin 1.4 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 1,750
new text end
new text begin 17,960 to 21,239
new text end
new text begin 1.5 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 1,700
new text end
new text begin 21,240 to 22,869
new text end
new text begin 1.6 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 22,870 to 24,499
new text end
new text begin 1.7 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 24,500 to 27,779
new text end
new text begin 1.8 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 27,780 to 29,399
new text end
new text begin 1.9 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 29,400 to 34,299
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 34,300 to 39,199
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 39,200 to 45,739
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,650
new text end
new text begin 45,740 to 47,369
new text end
new text begin 2.0 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,500
new text end
new text begin 47,370 to 49,009
new text end
new text begin 2.0 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,350
new text end
new text begin 49,010 to 50,649
new text end
new text begin 2.0 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,150
new text end
new text begin 50,650 to 52,269
new text end
new text begin 2.0 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 1,000
new text end
new text begin 52,270 to 53,909
new text end
new text begin 2.0 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 900
new text end
new text begin 53,910 to 55,539
new text end
new text begin 2.0 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 500
new text end
new text begin 55,540 to 57,169
new text end
new text begin 2.0 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 200
new text end

The payment made to a claimant is the amount of the state refund calculated under
this subdivision. No payment is allowed if the claimant's household income is deleted text begin$41,820
deleted text endnew text begin $57,170new text end or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims based on rent paid in
2013 and following years.
new text end

Sec. 4.

Minnesota Statutes 2012, section 290A.04, subdivision 4, is amended to read:


Subd. 4.

Inflation adjustment.

(a) Beginning for property tax refunds payable in
calendar year 2002, the commissioner shall annually adjust the dollar amounts of the
income thresholds and the maximum refunds under subdivisions 2 and 2a for inflation.
The commissioner shall make the inflation adjustments in accordance with section 1(f) of
the Internal Revenue Code, except that for purposes of this subdivision the percentage
increase shall be determined as provided in this subdivision.

(b) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2 for inflation, the percentage increase shall be determined
from the year ending on June 30, deleted text begin2011deleted text endnew text begin 2013new text end, to the year ending on June 30 of the year
preceding that in which the refund is payable.

(c) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2a for inflation, the percentage increase shall be determined
from the year ending on June 30, deleted text begin2000deleted text endnew text begin 2013new text end, to the year ending on June 30 of the year
preceding that in which the refund is payable.

(d) The commissioner shall use the appropriate percentage increase to annually
adjust the income thresholds and maximum refunds under subdivisions 2 and 2a for
inflation without regard to whether or not the income tax brackets are adjusted for inflation
in that year. The commissioner shall round the thresholds and the maximum amounts,
as adjusted to the nearest $10 amount. If the amount ends in $5, the commissioner shall
round it up to the next $10 amount.

(e) The commissioner shall annually announce the adjusted refund schedule at the
same time provided under section 290.06. 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 for refund claims based on taxes
payable in 2014 and rent paid in 2013 and following years.
new text end

Sec. 5.

new text begin [290A.28] NOTIFICATION OF POTENTIAL ELIGIBILITY.
new text end

new text begin Subdivision 1. new text end

new text begin Notification of eligibility. new text end

new text begin (a) By August 1, 2014, the commissioner
shall notify, in writing or electronically, individual homeowners whom the commissioner
determines likely will be eligible for a homestead credit refund under this chapter for
that property taxes payable year. In determining whether to notify a homeowner, the
commissioner shall consider the property tax information available to the commissioner
under paragraph (b) and the most recent income information available to the commissioner
from filing under this chapter for the prior year or under chapter 290 for the current or
prior year. The notification must include information on how to file for the homestead
credit refund and the range of potential homestead credit refunds that the homeowner
could qualify to receive. The notification requirement under this section does not apply
to a homeowner who has already filed for the homestead credit refund for the current
or prior year.
new text end

new text begin (b) By May 15, 2014, each county auditor shall transmit to the commissioner
of revenue the following information for each property classified as a residential or
agricultural homestead under section 273.13, subdivision 22 or 23:
new text end

new text begin (1) the property taxes payable;
new text end

new text begin (2) the name and address of the owner;
new text end

new text begin (3) the Social Security number or numbers of the owners; and
new text end

new text begin (4) any other information the commissioner deems necessary or useful to carry
out the provisions of this section.
new text end

new text begin The information must be provided in the form and manner prescribed by the commissioner.
new text end

new text begin Subd. 2. new text end

new text begin Report. new text end

new text begin By March 15, 2015, the commissioner must provide written
reports to the chairs and ranking minority members of the legislative committees with
jurisdiction over taxes, in compliance with Minnesota Statutes, sections 3.195 and 3.197.
The report must provide information on the number and dollar amount of homeowner
property tax refund claims based on taxes payable in 2014, including:
new text end

new text begin (i) the number and dollar amount of claims projected for homestead credit refunds
based on taxes payable in 2014 prior to enactment of the notification requirement in
this section;
new text end

new text begin (ii) the number of notifications issued as provided in this section, including the
number issued by county;
new text end

new text begin (iii) the number and dollar amount of claims for homestead credit refunds based on
taxes payable in 2014 processed through December 31, 2014; and
new text end

new text begin (iv) a description of any outreach efforts undertaken by the commissioner for
homestead credit refunds based on taxes payable in 2014, in addition to the notification
required in this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refund claims based on property
taxes payable in 2014.
new text end

ARTICLE 3

PROPERTY TAX AIDS AND CREDITS

Section 1.

Minnesota Statutes 2012, section 69.021, is amended by adding a
subdivision to read:


new text begin Subd. 12. new text end

new text begin Surcharge aid accounts. new text end

new text begin (a) A surcharge fire pension aid account is
established in the special revenue fund to receive amounts as provided under section
297I.07, subdivision 3, clause (1). The commissioner shall administer the account and
allocate money in the account as follows:
new text end

new text begin (1) 17.342 percent as supplemental state pension funding paid to the executive
director of the Public Employees Retirement Association for deposit in the public
employees police and fire retirement fund established by section 353.65, subdivision 1;
new text end

new text begin (2) 8.658 percent to municipalities employing firefighters with retirement coverage
by the public employees police and fire retirement plan, allocated in proportion to the
relationship that the preceding December 31 number of firefighters employed by each
municipality who have public employees police and fire retirement plan coverage bears to
the total preceding December 31 number of municipal firefighters covered by the public
employees police and fire retirement plan; and
new text end

new text begin (3) 74 percent for municipalities other than the municipalities receiving a
disbursement under clause (2) which qualified to receive fire state aid in that calendar year,
allocated in proportion to the most recent amount of fire state aid paid under subdivision 7
for the municipality bears to the most recent total fire state aid for all municipalities other
than the municipalities receiving a disbursement under clause (2) paid under subdivision
7, with the allocated amount for fire departments participating in the voluntary statewide
lump-sum volunteer firefighter retirement plan paid to the executive director of the Public
Employees Retirement Association for deposit in the fund established by section 353G.02,
subdivision 3, and credited to the respective account and with the balance paid to the
treasurer of each municipality for transmittal within 30 days of receipt to the treasurer of
the applicable volunteer firefighter relief association for deposit in its special fund.
new text end

new text begin (b) A surcharge police pension aid account is established in the special revenue
fund to receive amounts as provided by section 297I.07, subdivision 3, clause (2). The
commissioner shall administer the account and allocate money in the account as follows:
new text end

new text begin (1) one-third to be distributed as police state aid as provided under subdivision 7a; and
new text end

new text begin (2) two-thirds to be apportioned, on the basis of the number of active police officers
certified for police state aid receipt under section 69.011, subdivisions 2 and 2b, between:
new text end

new text begin (i) the executive director of the Public Employees Retirement Association for
deposit as a supplemental state pension funding aid in the public employees police and fire
retirement fund established by section 353.65, subdivision 1; and
new text end

new text begin (ii) the executive director of the Minnesota State Retirement System for deposit as a
supplemental state pension funding aid in the state patrol retirement fund.
new text end

new text begin (c) On or before September 1, annually, the executive director of the Public
Employees Retirement Association shall report to the commissioner the following:
new text end

new text begin (1) the municipalities which employ firefighters with retirement coverage by the
public employees police and fire retirement plan;
new text end

new text begin (2) the number of firefighters with public employees police and fire retirement plan
employed by each municipality;
new text end

new text begin (3) the fire departments covered by the voluntary statewide lump-sum volunteer
firefighter retirement plan; and
new text end

new text begin (4) any other information requested by the commissioner to administer the surcharge
fire pension aid account.
new text end

new text begin (d) For this subdivision, (i) the number of firefighters employed by a municipality
who have public employees police and fire retirement plan coverage means the number
of firefighters with public employees police and fire retirement plan coverage that were
employed by the municipality for not less than 30 hours per week for a minimum of six
months prior to December 31 preceding the date of the payment under this section and, if
the person was employed for less than the full year, prorated to the number of full months
employed; and, (ii) the number of active police officers certified for police state aid receipt
under section 69.011, subdivisions 2 and 2b means, for each municipality, the number of
police officers meeting the definition of peace officer in section 69.011, subdivision 1,
counted as provided and limited by section 69.011, subdivisions 2 and 2b.
new text end

new text begin (e) The payments under this section shall be made on October 1 each year, based
on the amount in the surcharge fire pension aid account and the amount in the surcharge
police pension aid account on the preceding June 30, with interest at 1 percent for each
month, or portion of a month, that the amount remains unpaid after October 1. The
amounts necessary to make the payments under this subdivision are annually appropriated
to the commissioner from the surcharge fire and police pension aid accounts. Any
necessary adjustments shall be made to subsequent payments.
new text end

new text begin (f) The provisions of this chapter that prevent municipalities and relief associations
from being eligible for, or receiving state aid under this chapter until the applicable
financial reporting requirements have been complied with, apply to the amounts payable
to municipalities and relief associations under this subdivision.
new text end

new text begin (g) The amounts necessary to make the payments under this subdivision are
appropriated to the commissioner from the respective accounts in the special revenue fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning in the fiscal year beginning
July 1, 2013.
new text end

Sec. 2.

Minnesota Statutes 2012, section 273.1398, subdivision 4, is amended to read:


Subd. 4.

Disparity reduction credit.

(a) Beginning with taxes payable in 1989,
class 4a and class 3a property qualifies for a disparity reduction credit if: (1) the property
is located in a border city that has an enterprise zone, as defined in section 469.166; (2)
the property is located in a city with a population greater than 2,500 and less than 35,000
according to the 1980 decennial census; (3) the city is adjacent to a city in another state or
immediately adjacent to a city adjacent to a city in another state; and (4) the adjacent city
in the other state has a population of greater than 5,000 and less than 75,000 according to
the 1980 decennial census.

(b) The credit is an amount sufficient to reduce (i) the taxes levied on class 4a
property to deleted text begin2.3deleted text endnew text begin 2new text end percent of the property's market value and (ii) the tax on class 3a property
to deleted text begin2.3deleted text endnew text begin 2new text end percent of market value.

(c) The county auditor shall annually certify the costs of the credits to the
Department of Revenue. The department shall reimburse local governments for the
property taxes forgone as the result of the credits in proportion to their total levies.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2014.
new text end

Sec. 3.

Minnesota Statutes 2012, section 290C.02, subdivision 6, is amended to read:


Subd. 6.

Forest land.

"Forest land" means land containing a minimum of 20
contiguous acres for which the owner has implemented a forest management plan that was
prepared or updated within the past ten years by an approved plan writer. For purposes of
this subdivision, acres are considered to be contiguous even if they are separated by a road,
waterway, railroad track, or other similar intervening property. At least 50 percent of the
contiguous acreage must meet the definition of forest land in section 88.01, subdivision 7.
For the purposes of sections 290C.01 to 290C.11, forest land does not include new text beginthe following:
new text end

(i) land used for residential or agricultural purposesdeleted text begin,deleted text endnew text begin;new text end

(ii) land enrolled in the reinvest in Minnesota program, a state or federal conservation
reserve or easement reserve program under sections 103F.501 to 103F.531, the Minnesota
agricultural property tax law under section 273.111, or land subject to agricultural land
preservation controls or restrictions as defined in section 40A.02 or under the Metropolitan
Agricultural Preserves Act under chapter 473Hdeleted text begin, ordeleted text endnew text begin;new text end

(iii) new text beginland subject to a conservation easement funded under section 97A.056 or a
comparable permanent easement conveyed to a governmental or nonprofit entity; or
new text end

new text begin (iv) new text endland improved with a structure, pavement, sewer, campsite, or any road, other
than a township road, used for purposes not prescribed in the forest management plan.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for payments made beginning in
calendar year 2014.
new text end

Sec. 4.

Minnesota Statutes 2012, section 290C.05, is amended to read:


290C.05 ANNUAL CERTIFICATION.

On or before July 1 of each year, beginning with the year after the original claimant
has received an approved application, the commissioner shall send each claimant enrolled
under the sustainable forest incentive program a certification form. For purposes of this
section, the original claimant is the person that filed the first application under section
290C.04 to enroll the land in the program. The claimant must sign the certification,
attesting that the requirements and conditions for continued enrollment in the program are
currently being met, and must return the signed certification formnew text begin, along with a copy of
the property tax statement for the property taxes payable on the enrolled property for the
calendar year and any other information the commissioner deems necessary to determine
whether the property is qualified under section 290C.02, subdivision 6, or the amount of
the payment under section 290C.07, paragraph (a), clause (2),
new text end to the commissioner by
August 15 of that same year. If the claimant does not return an annual certification form
by the due date, the provisions in section 290C.11 apply.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for payments made beginning in
calendar year 2014.
new text end

Sec. 5.

Minnesota Statutes 2012, section 290C.07, is amended to read:


290C.07 CALCULATION OF INCENTIVE PAYMENT.

(a) An approved claimant under the sustainable forest incentive program is eligible
to receive an annual payment. The payment shallnew text begin benew text end equal new text beginto the lesser of (1) new text end$7 per acre
new text begin or (2) one-half of the property tax payable for the calendar yearnew text end for each acre enrolled in
the sustainable forest incentive program.

(b) The annual payment for each Social Security number or state or federal business
tax identification number must not exceed $100,000.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for payments made beginning in
calendar year 2014.
new text end

Sec. 6.

new text begin [297I.07] SURCHARGE ON HOMEOWNERS AND AUTO POLICIES.
new text end

new text begin Subdivision 1. new text end

new text begin Surcharge on policies. new text end

new text begin (a) Each licensed insurer engaged in writing
insurance shall collect a surcharge equal to $5 per calendar year for each policy issued
or renewed during that calendar year for:
new text end

new text begin (1) homeowners insurance authorized in section 60A.06, subdivision 1, clause
(1)(c); and
new text end

new text begin (2) automobile insurance as defined in section 65B.14, subdivision 2.
new text end

new text begin (b) The surcharge amount collected under this subdivision must not be considered
premium for any other purpose. The surcharge amount must be separately stated on either a
billing or policy declaration or document containing similar information sent to an insured.
new text end

new text begin Subd. 2. new text end

new text begin Collection and administration. new text end

new text begin The commissioner shall administer the
surcharge imposed by this section in the same manner as the taxes imposed by this chapter.
new text end

new text begin Subd. 3. new text end

new text begin Deposit of revenues. new text end

new text begin The commissioner shall deposit revenues from the
surcharge under this section as follows:
new text end

new text begin (1) amounts from the surcharge imposed under subdivision 1, paragraph (a), clause
(1), in a surcharge fire pension aid account in the special revenue fund; and
new text end

new text begin (2) amounts from the surcharge imposed under subdivision 1, paragraph (a), clause
(2), in a surcharge police pension aid account in the special revenue fund.
new text end

new text begin Subd. 4. new text end

new text begin Surcharge termination. new text end

new text begin The surcharge imposed under subdivision
1 ends on the December 31 next following the actuarial valuation date on which the
assets of the retirement plan on a market value equals or exceeds 90 percent of the total
actuarial accrued liabilities of the retirement plan as disclosed in an actuarial valuation
prepared under section 356.215 and the Standards for Actuarial Work promulgated by the
Legislative Commission on Pensions and Retirement, for the State Patrol retirement plan
or the public employees police and fire retirement plan, whichever occurs last.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for policies issued after June 30, 2013.
new text end

Sec. 7.

Minnesota Statutes 2012, section 477A.011, subdivision 30, is amended to read:


Subd. 30.

Pre-1940 housing percentage.

new text begin(a) Except as provided in paragraph (b),
new text end"pre-1940 housing percentage" for a city is 100 times the most recent deleted text beginfederal censusdeleted text end count
new text beginby the United States Bureau of the Censusnew text end of all housing units in the city built before
1940, divided by the total number of all housing units in the city. Housing units includes
both occupied and vacant housing units as defined by the federal census.

new text begin (b) For the city of East Grand Forks only, "pre-1940 housing percentage" is equal
to 100 times the 1990 federal census count of all housing units in the city built before
1940, divided by the most recent count by the United States Bureau of the Census of all
housing units in the city. Housing units includes both occupied and vacant housing units
as defined by the federal census.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 8.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 30a. new text end

new text begin Percent of housing built between 1940 and 1970. new text end

new text begin "Percent of housing
built between 1940 and 1970" is equal to 100 times the most recent count by the United
States Bureau of the Census of all housing units in the city built after 1939 but before
1970, divided by the total number of all housing units in the city. Housing units includes
both occupied and vacant housing units as defined by the federal census.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2012, section 477A.011, subdivision 34, is amended to read:


Subd. 34.

City revenue need.

(a) For a city with a population equal to or greater
than deleted text begin2,500deleted text endnew text begin 10,000new text end, "city revenue need" is deleted text beginthe greater of 285 ordeleted text endnew text begin 1.15 timesnew text end the sum of (1)
deleted text begin5.0734098deleted text endnew text begin 4.59new text end times the pre-1940 housing percentage; plus (2) deleted text begin19.141678 times the
population decline percentage
deleted text endnew text begin 0.622 times the percent of housing built between 1940 and
1970
new text end; plus (3) deleted text begin2504.06334 times the road accidents factordeleted text endnew text begin 169.415 times the jobs per
capita
new text end; plus (4) deleted text begin355.0547; minus (5) the metropolitan area factor; minus (6) 49.10638
times the household size
deleted text endnew text begin the sparsity adjustment; plus (5) 307.664new text end.

new text begin (b) For a city with a population equal to or greater than 2,500 and less than 10,000,
"city revenue need" is 1.15 times the sum of (1) 572.62; plus (2) 5.026 times the pre-1940
housing percentage; minus (3) 53.768 times household size; plus (4) 14.022 times peak
population decline.
new text end

deleted text begin (b)deleted text endnew text begin (c)new text end For a city with a population less than 2,500, "city revenue need" is the sum of
deleted text begin(1) 2.387 times the pre-1940 housing percentage; plus (2) 2.67591 times the commercial
industrial percentage; plus (3) 3.16042 times the population decline percentage; plus (4)
1.206 times the transformed population; minus (5) 62.772
deleted text endnew text begin 410 plus 0.367 times the city's
population over 100. The city revenue need under this paragraph shall not exceed 630
new text end.

deleted text begin (c)deleted text endnew text begin (d)new text end For a city with a population ofnew text begin at leastnew text end 2,500 deleted text beginor more and a population in one
of the most recently available five years that was less than 2,500, "city revenue need"
is the sum of (1) its city revenue need calculated under paragraph (a) multiplied by its
transition factor; plus (2) its city revenue need calculated under the formula in paragraph
(b) multiplied by the difference between one and its transition factor. For purposes of this
paragraph, a city's "transition factor" is equal to 0.2 multiplied by the number of years that
the city's population estimate has been 2,500 or more. This provision only applies for aids
payable in calendar years 2006 to 2008 to cities with a 2002 population of less than 2,500.
It applies to any city for aids payable in 2009 and thereafter
deleted text endnew text begin but less than 3,000, the "city
revenue need" equals (1) the transition factor times the city's revenue need calculated in
paragraph (b) plus (2) 630 times the difference between one and the transition factor. For
a city with a population of at least 10,000 but less than 10,500, the "city revenue need"
equals (1) the transition factor times the city's revenue need calculated in paragraph (a)
plus (2) the city's revenue need calculated under the formula in paragraph (b) times the
difference between one and the transition factor. For purposes of this paragraph "transition
factor" is 0.2 percent times the amount that the city's population exceeds the minimum
threshold in either of the first two sentences
new text end.

deleted text begin (d)deleted text endnew text begin (e)new text end The city revenue need cannot be less than zero.

deleted text begin (e)deleted text endnew text begin (f)new text end For calendar year deleted text begin2005deleted text endnew text begin 2015new text end and subsequent years, the city revenue need for
a city, as determined in paragraphs (a) to deleted text begin(d)deleted text endnew text begin (e)new text end, is multiplied by the ratio of the annual
implicit price deflator for government consumption expenditures and gross investment for
state and local governments as prepared by the United States Department of Commerce,
for the most recently available year to the deleted text begin2003deleted text endnew text begin 2013new text end implicit price deflator for state
and local government purchases.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 10.

Minnesota Statutes 2012, section 477A.011, subdivision 42, is amended to read:


Subd. 42.

deleted text beginCity jobs basedeleted text endnew text begin Jobs per capitanew text end.

deleted text begin (a) "City jobs base" for a city with a
population of 5,000 or more is equal to the product of (1) $25.20, (2) the number of
jobs per capita in the city, and (3) its population. For cities with a population less than
5,000, the city jobs base is equal to zero. For a city receiving aid under subdivision 36,
paragraph (k), its city jobs base is reduced by the lesser of 36 percent of the amount of
aid received under that paragraph or $1,000,000. No city's city jobs base may exceed
$4,725,000 under this paragraph.
deleted text end

deleted text begin (b) For calendar year 2010 and subsequent years, the city jobs base for a city, as
determined in paragraph (a), is multiplied by the ratio of the appropriation under section
477A.03, subdivision 2a, for the year in which the aid is paid to the appropriation under
that section for aids payable in 2009.
deleted text end

deleted text begin (c) For purposes of this subdivision,deleted text end "Jobs per capita in the city" means (1) the
average annual number of employees in the city based on the data from the Quarterly
Census of Employment and Wages, as reported by the Department of Employment and
Economic Development, for the most recent calendar year available deleted text beginas of May 1, 2008
deleted text endnew text begin November 1 of every odd-numbered yearnew text end, divided by (2) the city's population for the
same calendar year as the employment data. The commissioner of the Department of
Employment and Economic Development shall certify to the city the average annual
number of employees for each city by deleted text beginJune 1, 2008deleted text endnew text begin January 15, of every even-numbered
year beginning with January 15, 2014
new text end. A city may challenge an estimate under this
paragraph by filing its specific objection, including the names of employers that it feels
may have misreported data, in writing with the commissioner by deleted text beginJune 20, 2008deleted text endnew text begin December
1 of every odd-numbered year
new text end. The commissioner shall make every reasonable effort
to address the specific objection and adjust the data as necessary. The commissioner
shall certify the estimates of the annual employment to the commissioner of revenue by
deleted text beginJuly 15, 2008deleted text endnew text begin January 15 of all even-numbered yearsnew text end, including any estimates still under
objection. new text beginFor aids payable in 2014, "jobs per capita" shall be based on the annual number
of employees and population for calendar year 2010 without additional review.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 11.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 44. new text end

new text begin Peak population decline. new text end

new text begin "Peak population decline" is equal to 100
times the difference between one and the ratio of the city's current population, to the
highest city population reported in a federal census from the 1970 census or later. "Peak
population decline" shall not be less than zero.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2012, section 477A.011, is amended by adding a
subdivision to read:


new text begin Subd. 45. new text end

new text begin Sparsity adjustment. new text end

new text begin For a city with a population of 10,000 or more, the
sparsity adjustment is 100 for any city with an average population density less than 150
per square mile, according to the most recent federal census, and the sparsity adjustment is
zero for all other cities.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 13.

Minnesota Statutes 2012, section 477A.013, subdivision 8, is amended to read:


Subd. 8.

City formula aid.

new text begin (a) For aids payable in 2014 only, the formula aid for
a city is equal to the lesser of its unmet need or the sum of (1) its 2013 certified aid and
(2) the product of (i) the difference between its unmet need and its 2013 certified aid
and (ii) the aid gap percentage.
new text end

new text begin (b) For aids payable in 2015 and thereafter,new text end the formula aid for a city is equal to
the sum of (1) its deleted text begincity jobs base, (2) its small city aid base, and (3) the need increase
percentage multiplied by the average of its unmet need for the most recently available two
years
deleted text endnew text begin formula aid in the previous year and (2) the product of (i) the difference between
its unmet need and its certified aid in the previous year under subdivision 9, and (ii)
the aid gap percentage
new text end.

No city may have a formula aid amount less than zero. The deleted text beginneed increasedeleted text endnew text begin aid gap
new text end percentage must be the same for all cities.

The applicable deleted text beginneed increasedeleted text endnew text begin aid gapnew text end percentage must be calculated by the
Department of Revenue so that the total of the aid under subdivision 9 equals the total
amount available for aid under section 477A.03. Data used in calculating aids to cities
under sections 477A.011 to 477A.013 shall be the most recently available data as of
January 1 in the year in which the aid is calculated except that the data used to compute "net
levy" in subdivision 9 is the data most recently available at the time of the aid computation.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 14.

Minnesota Statutes 2012, section 477A.013, subdivision 9, is amended to read:


Subd. 9.

City aid distribution.

(a) In calendar year deleted text begin2013deleted text end new text begin 2014 new text endand thereafter, each
city shall receive an aid distribution equal to the sum of (1) the city formula aid under
subdivision 8, and (2) its deleted text begincity aid basedeleted text endnew text begin aid adjustment under subdivision 13new text end.

deleted text begin (b) For aids payable in 2013 and 2014 only, the total aid in the previous year for
any city shall mean the amount of aid it was certified to receive for aids payable in 2012
under this section. For aids payable in 2015 and thereafter, the total aid in the previous
year for any city means the amount of aid it was certified to receive under this section in
the previous payable year.
deleted text end

deleted text begin (c) For aids payable in 2010 and thereafter, the total aid for any city shall not exceed
the sum of (1) ten percent of the city's net levy for the year prior to the aid distribution
plus (2) its total aid in the previous year. For aids payable in 2009 and thereafter, the total
aid for any city with a population of 2,500 or more may not be less than its total aid under
this section in the previous year minus the lesser of $10 multiplied by its population, or ten
percent of its net levy in the year prior to the aid distribution.
deleted text end

deleted text begin (d)deleted text endnew text begin (b) For aids payable in 2014 only, the total aid for a city may not be less than the
amount it was certified to receive in 2013.
new text end For aids payable in deleted text begin2010deleted text endnew text begin 2015new text end and thereafter,
the total aid for a city deleted text beginwith a population less than 2,500deleted text end must not be less than the amount
it was certified to receive in the previous year minus the lesser of $10 multiplied by its
population, or five percent of deleted text beginits 2003 certified aid amount. For aids payable in 2009 only,
the total aid for a city with a population less than 2,500 must not be less than what it
received under this section in the previous year unless its total aid in calendar year 2008
was aid under section 477A.011, subdivision 36, paragraph (s), in which case its minimum
aid is zero
deleted text endnew text begin its net levy in the year prior to the aid distributionnew text end.

deleted text begin (e) A city's aid loss under this section may not exceed $300,000 in any year in
which the total city aid appropriation under section 477A.03, subdivision 2a, is equal or
greater than the appropriation under that subdivision in the previous year, unless the
city has an adjustment in its city net tax capacity under the process described in section
469.174, subdivision 28.
deleted text end

deleted text begin (f) If a city's net tax capacity used in calculating aid under this section has decreased
in any year by more than 25 percent from its net tax capacity in the previous year due to
property becoming tax-exempt Indian land, the city's maximum allowed aid increase
under paragraph (c) shall be increased by an amount equal to (1) the city's tax rate in the
year of the aid calculation, multiplied by (2) the amount of its net tax capacity decrease
resulting from the property becoming tax exempt.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 15.

Minnesota Statutes 2012, section 477A.013, is amended by adding a
subdivision to read:


new text begin Subd. 13. new text end

new text begin Certified aid adjustments. new text end

new text begin (a) A city that received an aid base increase
under Minnesota Statutes 2012, section 477A.011, subdivision 36, paragraph (e), shall
have its total aid under subdivision 9 increased by an amount equal to $150,000 for aids
payable in 2014 through 2018.
new text end

new text begin (b) A city that received a temporary aid increase under Minnesota Statutes 2012,
section 477A.011, subdivision 36, paragraph (m), (v), or (w), shall have its total aid under
subdivision 9 decreased by the amount of its aid base increase under those paragraphs in
calendar year 2013.
new text end

Sec. 16.

Minnesota Statutes 2012, section 477A.03, subdivision 2a, is amended to read:


Subd. 2a.

Cities.

For aids payable in deleted text begin2013deleted text endnew text begin 2014new text end and thereafter, the total aid paid
under section 477A.013, subdivision 9, is deleted text begin$426,438,012deleted text endnew text begin $506,438,012. For aids payable
in 2015 and thereafter, the total aid paid under section 477A.013, subdivision 9, is the
amount certified under that section in the previous year multiplied by the inflation
adjustment under subdivision 6
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 17.

Minnesota Statutes 2012, section 477A.03, subdivision 2b, is amended to read:


Subd. 2b.

Counties.

(a) For aids payable in deleted text begin2013deleted text endnew text begin 2014new text end and thereafter, the total aid
payable under section 477A.0124, subdivision 3, is deleted text begin$80,795,000deleted text endnew text begin $95,795,000new text end. Each
calendar year, $500,000 new text beginof this appropriation new text endshall be retained by the commissioner
of revenue to make reimbursements to the commissioner of management and budget
for payments made under section 611.27. deleted text beginFor calendar year 2004, the amount shall
be in addition to the payments authorized under section 477A.0124, subdivision 1.
For calendar year 2005 and subsequent years, the amount shall be deducted from the
appropriation under this paragraph.
deleted text end The reimbursements shall be to defray the additional
costs associated with court-ordered counsel under section 611.27. Any retained amounts
not used for reimbursement in a year shall be included in the next distribution of county
need aid that is certified to the county auditors for the purpose of property tax reduction
for the next taxes payable year.

(b) For aids payable in deleted text begin2013deleted text endnew text begin 2014new text end and thereafter, the total aid under section
477A.0124, subdivision 4, is deleted text begin$84,909,575deleted text endnew text begin $99,909,575new text end. The commissioner of management
and budget shall bill the commissioner of revenue for the cost of preparation of local impact
notes as required by section 3.987, not to exceed $207,000 in new text begineach new text endfiscal year deleted text begin2004 and
thereafter
deleted text end. The commissioner of education shall bill the commissioner of revenue for the
cost of preparation of local impact notes for school districts as required by section 3.987,
not to exceed $7,000 in new text begineach new text endfiscal year deleted text begin2004 and thereafterdeleted text end. The commissioner of revenue
shall deduct the amounts billed under this paragraph from the appropriation under this
paragraph. The amounts deducted are appropriated to the commissioner of management
and budget and the commissioner of education for the preparation of local impact notes.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aid payable in 2014 and thereafter.
new text end

Sec. 18.

Minnesota Statutes 2012, section 477A.03, is amended by adding a
subdivision to read:


new text begin Subd. 6. new text end

new text begin Inflation adjustment. new text end

new text begin In 2015 and thereafter, the amount paid under
subdivision 2a shall be multiplied by an amount equal to one plus the sum of (1) the
percentage increase in the implicit price deflator for government expenditures and gross
investment for state and local government purchases as prepared by the United States
Department of Commerce, for the 12-month period ending March 31 of the previous
calendar year, and (2) the percentage increase in total city population for the most recently
available years as of January 15 of the current year. The percentage increase in this
subdivision shall not be less than 2.5 percent or greater than five percent.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year
2014 and thereafter.
new text end

Sec. 19. new text begin REPEALER.
new text end

new text begin (a) new text end new text begin Minnesota Statutes 2012, sections 477A.011, subdivisions 2a, 19, 29, 31, 32, 33,
36, 39, 40, 41, and 42; 477A.013, subdivisions 11 and 12; 477A.0133; and 477A.0134,
new text end new text begin are
repealed.
new text end

new text begin (b) new text end new text begin Laws 2006, chapter 259, article 11, section 3, as amended by Laws 2008, chapter
154, article 1, section 4,
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 for aids payable in calendar year
2014 and thereafter.
new text end

ARTICLE 4

PROPERTY TAXES

Section 1.

Minnesota Statutes 2012, section 103B.102, subdivision 3, is amended to
read:


Subd. 3.

Evaluation and report.

The Board of Water and Soil Resources shall
evaluate performance, financial, and activity information for each local water management
entity. The board shall evaluate the entities' progress in accomplishing their adopted plans
on a regular basisnew text begin as determined by the board based on budget and operations of the local
water management entity
new text end, but not less than once every deleted text beginfivedeleted text endnew text begin tennew text end years. The board shall
maintain a summary of local water management entity performance on the board's Web site.
Beginning February 1, 2008, and annually thereafter, the board shall provide an analysis
of local water management entity performance to the chairs of the house of representatives
and senate committees having jurisdiction over environment and natural resources policy.

Sec. 2.

Minnesota Statutes 2012, section 103B.335, is amended to read:


103B.335 TAX LEVY AUTHORITY.

Subdivision 1.

Local water planning and management.

The governing body of
any county, municipality, or township may levy a tax in an amount required to implement
sections 103B.301 to 103B.355new text begin or a comprehensive watershed management plan as
defined in section 103B.3363
new text end.

Subd. 2.

Priority programs; conservation and watershed districts.

A county
may levy amounts necessary to pay the reasonable deleted text beginincreaseddeleted text end costs to soil and water
conservation districts and watershed districts of administering and implementing priority
programs identified in an approved and adopted plannew text begin or a comprehensive watershed
management plan as defined in section 103B.3363
new text end.

Sec. 3.

Minnesota Statutes 2012, section 103B.3369, subdivision 5, is amended to read:


Subd. 5.

Financial assistance.

A base grant may be awarded to a county that
provides a match utilizing a water implementation tax or other local source. A water
implementation tax that a county intends to use as a match to the base grant must be
levied at a rate new text beginsufficient to generate a minimum amount new text enddetermined by the board.
The board may award performance-based grants to local units of government that are
responsible for implementing elements of applicable portions of watershed management
plans, comprehensive plans, local water management plans, or comprehensive watershed
management plans, developed or amended, adopted and approved, according to chapter
103B, 103C, or 103D. Upon request by a local government unit, the board may also
award performance-based grants to local units of government to carry out TMDL
implementation plans as provided in chapter 114D, if the TMDL implementation plan has
been incorporated into the local water management plan according to the procedures for
approving comprehensive plans, watershed management plans, local water management
plans, or comprehensive watershed management plans under chapter 103B, 103C, or
103D, or if the TMDL implementation plan has undergone a public review process.
Notwithstanding section 16A.41, the board may award performance-based grants on an
advanced basis.new text begin The fee authorized in section 40A.152 may be used as a local match
or as a supplement to state funding to accomplish implementation of comprehensive
plans, watershed management plans, local water management plans, or comprehensive
watershed management plans under chapter 103B, 103C, or 103D.
new text end

Sec. 4.

Minnesota Statutes 2012, section 103C.501, subdivision 4, is amended to read:


Subd. 4.

Cost-sharing funds.

(a) The state board shall allocate deleted text beginat least 70 percent
of
deleted text end cost-sharing funds to areas with high priority erosion, sedimentation, or water quality
problems or water quantity problems due to altered hydrology. The areas must be selected
based on deleted text beginthe statewidedeleted text end priorities established by the state board.

new text begin (b) new text endThe allocated funds must be used for conservation practices for high priority
problems identified in the comprehensive and annual work plans of the districtsnew text begin, for
the technical assistance portion of the grant funds to leverage federal or other nonstate
funds, or to address high-priority needs identified in local water management plans or
comprehensive watershed management plans
new text end.

deleted text begin (b) The remaining cost-sharing funds may be allocated to districts as follows:
deleted text end

deleted text begin (1) for technical and administrative assistance, not more than 20 percent of the
funds; and
deleted text end

deleted text begin (2) for conservation practices for lower priority erosion, sedimentation, or water
quality problems.
deleted text end

Sec. 5.

Minnesota Statutes 2012, section 103F.405, subdivision 1, is amended to read:


Subdivision 1.

Authority.

Each statutory or home rule charter city, town, or
county that has planning and zoning authority under sections 366.10 to 366.19, 394.21
to 394.37, or 462.351 to 462.365 is encouraged to adopt a soil loss ordinance. The soil
loss ordinance must use the soil loss tolerance for each soil series described in the United
States deleted text beginSoildeleted text end new text beginNatural Resources new text endConservation Service Field Office Technical Guidenew text begin, or
another method approved by the Board of Water and Soil Resources,
new text end to determine the
soil loss limits, but the soil loss limits must be attainable by the best practicable soil
conservation practice. Ordinances adopted by local governments deleted text beginwithin the metropolitan
area defined in section 473.121
deleted text end must be consistent with deleted text beginlocal water management plans
adopted under section 103B.235
deleted text endnew text begin a comprehensive plan, local water management plan, or
watershed management plan developed or amended, adopted and approved, according
to chapter 103B, 103C, or 103D
new text end.

Sec. 6.

Minnesota Statutes 2012, section 168.012, subdivision 9, is amended to read:


Subd. 9.

Manufactured homes and park trailers.

Manufactured homes and park
trailers shall not be taxed as motor vehicles using the public streets and highways and shall
be exempt from the motor vehicle tax provisions of this chapter. Except as provided in
section 273.125, manufactured homes and park trailers shall be taxed as personal property.
The provisions of Minnesota Statutes 1957, section 272.02 or any other act providing for
tax exemption shall be inapplicable to manufactured homes and park trailers, except such
manufactured homes as are held by a licensed dealer new text beginor limited dealer new text endand exempted as
inventorynew text begin under subdivision 9anew text end. Travel trailers not conspicuously displaying current
registration plates on the property tax assessment date shall be taxed as manufactured
homes if occupied as human dwelling places.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end

Sec. 7.

Minnesota Statutes 2012, section 168.012, is amended by adding a subdivision
to read:


new text begin Subd. 9a. new text end

new text begin Manufactured home as dealer inventory. new text end

new text begin Manufactured homes as
defined in section 327.31, subdivision 6, shall be considered as dealer inventory if the
home is:
new text end

new text begin (1) listed as inventory and held by a licensed or limited dealer;
new text end

new text begin (2) unoccupied and not available for rent;
new text end

new text begin (3) may or may not be permanently connected to utilities when located in a
manufactured park; and
new text end

new text begin (4) may or may not be temporarily connected to utilities when located at a dealer's
sales center.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2014 and
thereafter.
new text end

Sec. 8.

Minnesota Statutes 2012, section 272.02, subdivision 39, is amended to read:


Subd. 39.

Economic development; public purpose.

The holding of property by a
political subdivision of the state for later resale for economic development purposes shall
be considered a public purpose in accordance with subdivision 8 for a period not to exceed
nine years, except that for property located in a city of deleted text begin5,000deleted text endnew text begin 20,000new text end population or under
that is located outside of the metropolitan area as defined in section 473.121, subdivision
2
, the period must not exceed 15 years.

The holding of property by a political subdivision of the state for later resale (1)
which is purchased or held for housing purposes, or (2) which meets the conditions
described in section 469.174, subdivision 10, shall be considered a public purpose in
accordance with subdivision 8.

The governing body of the political subdivision which acquires property which is
subject to this subdivision shall after the purchase of the property certify to the city or
county assessor whether the property is held for economic development purposes or
housing purposes, or whether it meets the conditions of section 469.174, subdivision 10.
If the property is acquired for economic development purposes and buildings or other
improvements are constructed after acquisition of the property, and if more than one-half
of the floor space of the buildings or improvements which is available for lease to or use
by a private individual, corporation, or other entity is leased to or otherwise used by
a private individual, corporation, or other entity the provisions of this subdivision shall
not apply to the property. This subdivision shall not create an exemption from section
272.01, subdivision 2; 272.68; 273.19; or 469.040, subdivision 3; or other provision of
law providing for the taxation of or for payments in lieu of taxes for publicly held property
which is leased, loaned, or otherwise made available and used by a private person.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2013 and
thereafter and for taxes payable in 2014 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2012, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 98. new text end

new text begin Certain property owned by an Indian tribe. new text end

new text begin (a) Property is exempt that:
new text end

new text begin (1) was classified as 3a under section 273.13, subdivision 24, for taxes payable
in 2013;
new text end

new text begin (2) is located in a city of the first class with a population greater than 300,000 as of
the 2010 federal census;
new text end

new text begin (3) is owned and occupied directly or indirectly by a federally recognized Indian
tribe within the state of Minnesota; and
new text end

new text begin (4) is used exclusively for tribal purposes or institutions of public charity as defined
in subdivision 7.
new text end

new text begin (b) For purposes of this subdivision, a "tribal purpose" is a public purpose as defined
in subdivision 8 and includes noncommercial tribal government activities. Property
that qualifies for the exemption under this subdivision is limited to no more than two
contiguous parcels and structures that do not exceed in the aggregate 20,000 square feet.
Property acquired for single-family housing, market-rate apartments, agriculture, or
forestry does not qualify for this exemption. The exemption created by this subdivision
expires with taxes payable in 2024.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2014.
new text end

Sec. 10.

Minnesota Statutes 2012, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 99. new text end

new text begin Public entertainment facility; property tax exemption; special
assessment.
new text end

new text begin Any real or personal property acquired, owned, leased, controlled, used,
or occupied by a first class city for the primary purpose of providing an arena for a
professional basketball team is declared to be acquired, owned, leased, controlled, used,
and occupied for public, governmental, and municipal purposes, and is exempt from ad
valorem taxation by the state or any political subdivision of the state, provided that the
properties are subject to special assessments levied by a political subdivision for a local
improvement in amounts proportionate to and not exceeding the special benefit received
by the properties from the improvement. In determining the special benefit received by
the properties, no possible use of any of the properties in any manner different from their
intended use for providing a professional basketball arena at the time may be considered.
Notwithstanding section 272.01, subdivision 2, or 273.19, real or personal property subject
to a lease or use agreement between the city and another person for uses related to the
purposes of the operation of the arena is exempt from taxation regardless of the length of
the lease or use agreement. This section, insofar as it provides an exemption or special
treatment, does not apply to any real property that is leased for residential, business, or
commercial development, or to a restaurant that is open for general business more than
200 days a year, or for other purposes different from those necessary to the provision
and operation of the arena.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2013.
new text end

Sec. 11.

Minnesota Statutes 2012, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 100. new text end

new text begin Public entertainment facility; property tax exemption; special
assessment.
new text end

new text begin Any real or personal property acquired, owned, leased, controlled, used,
or occupied by a first class city for the primary purpose of providing a ball park for a
minor league baseball team is declared to be acquired, owned, leased, controlled, used,
and occupied for public, governmental, and municipal purposes, and is exempt from ad
valorem taxation by the state or any political subdivision of the state, provided that the
properties are subject to special assessments levied by a political subdivision for a local
improvement in amounts proportionate to and not exceeding the special benefit received
by the properties from the improvement. In determining the special benefit received by
the properties, no possible use of any of the properties in any manner different from
their intended use for providing a minor league ballpark at the time may be considered.
Notwithstanding section 272.01, subdivision 2, or 273.19, real or personal property
subject to a lease or use agreement between the city and another person for uses related to
the purposes of the operation of the ballpark and related parking facilities is exempt from
taxation regardless of the length of the lease or use agreement. This section, insofar as it
provides an exemption or special treatment, does not apply to any real property that is
leased for residential, business, or commercial development or other purposes different
from those necessary to the provision and operation of the ball park.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2013.
new text end

Sec. 12.

Minnesota Statutes 2012, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 101. new text end

new text begin Electric generation facility; personal property. new text end

new text begin (a) Notwithstanding
subdivision 9, clause (a), and section 453.54, subdivision 20, attached machinery and
other personal property which is part of an electric generation facility that exceeds five
megawatts of installed capacity and meets the requirements of this subdivision is exempt.
At the time of construction, the facility must be:
new text end

new text begin (1) designed to utilize natural gas as a primary fuel;
new text end

new text begin (2) owned and operated by a municipal power agency as defined in section 453.52,
subdivision 8;
new text end

new text begin (3) designed to utilize reciprocating engines paired with generators to produce
electrical power;
new text end

new text begin (4) located within the service territory of a municipal power agency's electrical
municipal utility that serves load exclusively in a metropolitan county as defined in
section 473.121, subdivision 4; and
new text end

new text begin (5) designed to connect directly with a municipality's substation.
new text end

new text begin (b) Construction of the facility must be commenced after June 1, 2013, and before
June 1, 2017. Property eligible for this exemption does not include electric transmission
lines and interconnections or gas pipelines and interconnections appurtenant to the
property or the facility.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2013, taxes
payable in 2014, and thereafter.
new text end

Sec. 13.

Minnesota Statutes 2012, section 273.11, is amended by adding a subdivision
to read:


new text begin Subd. 24. new text end

new text begin Valuation limit for class 4d property. new text end

new text begin Notwithstanding the provisions of
subdivision 1, the taxable value of any property classified as class 4d under section 273.13,
subdivision 25, is limited as provided under this section. For assessment year 2013, the
value may not exceed $100,000 times the number of dwelling units. For subsequent years,
the limit is adjusted each year by the average statewide change in estimated market value
of property classified as class 4a and 4d under section 273.13, subdivision 25, for the
previous assessment year, excluding valuation change due to new construction, rounded to
the nearest $1,000. Beginning with assessment year 2014, the commissioner of revenue
must certify the limit for each assessment year by November 1 of the previous year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2013.
new text end

Sec. 14.

Minnesota Statutes 2012, section 279.01, subdivision 1, is amended to read:


Subdivision 1.

Due dates; penalties.

Except as provided in deleted text beginsubdivisiondeleted text endnew text begin subdivisions
new text end 3 deleted text beginor 4deleted text endnew text begin to 5new text end, on May 16 or 21 days after the postmark date on the envelope containing the
property tax statement, whichever is later, a penalty accrues and thereafter is charged upon
all unpaid taxes on real estate on the current lists in the hands of the county treasurer. The
penalty is at a rate of two percent on homestead property until May 31 and four percent on
June 1. The penalty on nonhomestead property is at a rate of four percent until May 31 and
eight percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days
after the postmark date on the envelope containing the property tax statements, whichever
is later, on commercial use real property used for seasonal residential recreational purposes
and classified as class 1c or 4c, and on other commercial use real property classified as
class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
class 3a property is earned during the months of May, June, July, and August. In order for
the first half of the tax due on class 3a property to be paid after May 15 and before June 1,
or 21 days after the postmark date on the envelope containing the property tax statement,
whichever is later, without penalty, the owner of the property must attach an affidavit
to the payment attesting to compliance with the income provision of this subdivision.
Thereafter, for both homestead and nonhomestead property, on the first day of each month
beginning July 1, up to and including October 1 following, an additional penalty of one
percent for each month accrues and is charged on all such unpaid taxes provided that if the
due date was extended beyond May 15 as the result of any delay in mailing property tax
statements no additional penalty shall accrue if the tax is paid by the extended due date. If
the tax is not paid by the extended due date, then all penalties that would have accrued if
the due date had been May 15 shall be charged. When the taxes against any tract or lot
exceed $100, one-half thereof may be paid prior to May 16 or 21 days after the postmark
date on the envelope containing the property tax statement, whichever is later; and, if so
paid, no penalty attaches; the remaining one-half may be paid at any time prior to October
16 following, without penalty; but, if not so paid, then a penalty of two percent accrues
thereon for homestead property and a penalty of four percent on nonhomestead property.
Thereafter, for homestead property, on the first day of November an additional penalty of
four percent accrues and on the first day of December following, an additional penalty of
two percent accrues and is charged on all such unpaid taxes. Thereafter, for nonhomestead
property, on the first day of November and December following, an additional penalty of
four percent for each month accrues and is charged on all such unpaid taxes. If one-half of
such taxes are not paid prior to May 16 or 21 days after the postmark date on the envelope
containing the property tax statement, whichever is later, the same may be paid at any time
prior to October 16, with accrued penalties to the date of payment added, and thereupon
no penalty attaches to the remaining one-half until October 16 following.

This section applies to payment of personal property taxes assessed against
improvements to leased property, except as provided by section 277.01, subdivision 3.

A county may provide by resolution that in the case of a property owner that has
multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
installments as provided in this subdivision.

The county treasurer may accept payments of more or less than the exact amount of
a tax installment due. Payments must be applied first to the oldest installment that is due
but which has not been fully paid. If the accepted payment is less than the amount due,
payments must be applied first to the penalty accrued for the year or the installment being
paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
payment required as a condition for filing an appeal under section 278.03 or any other law,
nor does it affect the order of payment of delinquent taxes under section 280.39.

Sec. 15.

Minnesota Statutes 2012, section 279.01, is amended by adding a subdivision
to read:


new text begin Subd. 5. new text end

new text begin Federal active service exception. new text end

new text begin In the case of a homestead property
owned by an individual who is on federal active service, as defined in section 190.05,
subdivision 5c, as a member of the National Guard or a reserve component, a six-month
grace period is granted for complying with the due dates imposed by subdivision 1. During
this period, no late fees or penalties shall accrue against the property. The due date for
property taxes owed under this chapter for an individual covered by this subdivision shall
be November 16 for taxes due on May 16, and April 16 of the following year for taxes due
on October 16. A taxpayer making a payment under this subdivision must accompany
the payment with a signed copy of the taxpayer's orders or form DD214 showing the
dates of active service which clearly indicate that the taxpayer was in active service as a
member of the National Guard or a reserve component on the date the payment was due.
This grace period applies to all homestead property owned by individuals on federal active
service, as herein defined, for all of that property's due dates which fall on a day that is
included in the taxpayer's federal active service.
new text end

Sec. 16.

Minnesota Statutes 2012, section 279.02, is amended to read:


279.02 DUTIES OF COUNTY AUDITOR AND TREASURER.

new text begin Subdivision 1. new text end

new text begin Delinquent property; rates. new text end

On the first business day in January, of
each year, the county treasurer shall return the tax lists on hand to the county auditor, who
shall compare the same with the statements receipted for by the treasurer on file in the
auditor's office and each tract or lot of real property against which the taxes, or any part
thereof, remain unpaid, shall be deemed delinquent, and thereupon an additional penalty
of two percent on the amount of the original tax remaining unpaid shall immediately
accrue and thereafter be charged upon all such delinquent taxes; and any auditor who
shall make out and deliver any statement of delinquent taxes without including therein
the penalties imposed by law, and any treasurer who shall receive payment of such taxes
without including in such payment all items as shown on the auditor's statement, shall be
liable to the county for the amounts of any items omitted.

new text begin Subd. 2. new text end

new text begin Federal active service exception. new text end

new text begin Notwithstanding subdivision 1, a
homestead property owned by an individual who is on federal active service, as defined
in section 190.05, subdivision 5c, as a member of the National Guard or a reserve
component, shall not be deemed delinquent under this section if the due dates imposed
under section 279.01 fall on a day in which the individual was on federal active service.
new text end

Sec. 17.

Minnesota Statutes 2012, section 287.05, is amended by adding a subdivision
to read:


new text begin Subd. 10. new text end

new text begin Hennepin and Ramsey Counties. new text end

new text begin For properties located in Hennepin
and Ramsey Counties, the county may impose an additional mortgage registry tax as
defined in sections 383A.80 and 383B.80.
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. 18.

new text begin [287.40] HENNEPIN AND RAMSEY COUNTIES.
new text end

new text begin For properties located in Hennepin and Ramsey Counties, the county may impose an
additional deed tax as defined in sections 383A.80 and 383B.80.
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.

Laws 1988, chapter 645, section 3, as amended by Laws 1999, chapter 243,
article 6, section 9, Laws 2000, chapter 490, article 6, section 15, and Laws 2008, chapter
154, article 2, section 30, is amended to read:


Sec. 3. TAX; PAYMENT OF EXPENSES.

(a) The tax levied by the hospital district under Minnesota Statutes, section 447.34,
must not be levied at a rate that exceeds the amount authorized to be levied under that
section. The proceeds of the tax may be used for all purposes of the hospital district,
except as provided in paragraph (b).

(b) 0.015 percent of taxable market value of the tax in paragraph (a) may be used
deleted text beginsolelydeleted text endnew text begin by the Cook ambulance service and the Orr ambulance servicenew text end for the purpose of
deleted text begincapital expenditures as it relates todeleted text endnew text begin:
new text end

new text begin (1)new text end ambulance acquisitions for the Cook ambulance service and the Orr ambulance
service deleted text beginand notdeleted text endnew text begin;
new text end

new text begin (2) attached and portable equipment for use in and for the ambulances; and
new text end

new text begin (3) parts and replacement parts for maintenance and repair of the ambulances.
new text end

new text begin The money may not be usednew text end for administrativenew text begin, operation, new text end or salary expenses.

new text begin (c) new text endThe part of the levy referred to in paragraph (b) must be administered by the
Cook Hospital and passed on new text beginin equal amounts new text enddirectly to the Cook area ambulance
service board and the city of Orr to be deleted text beginheld in trust until funding for a new ambulance is
needed by either the Cook ambulance service or the Orr ambulance service
deleted text endnew text begin used for the
purposes in paragraph (b)
new text end.

Sec. 20.

Laws 1999, chapter 243, article 6, section 11, is amended to read:


Sec. 11. CEMETERY LEVY FOR SAWYER BY CARLTON COUNTY.

deleted text begin Subdivision 1. deleted text end

deleted text begin Levy authorized. deleted text end

Notwithstanding other law to the contrary, the
Carlton county board of commissioners maynew text begin annuallynew text end levy in and for the unorganized
deleted text begintownshipdeleted text endnew text begin territorynew text end of Sawyer an amount deleted text beginup to $1,000 annuallydeleted text end for cemetery purposesdeleted text begin,
beginning with taxes payable in 2000 and ending with taxes payable in 2009
deleted text end.

deleted text begin Subd. 2. deleted text end

deleted text begin Effective date. deleted text end

deleted text begin This section is effective June 1, 1999, without local
approval.
deleted text end

new text begin EFFECTIVE DATE; LOCAL APPROVAL. new text end

new text begin This section applies to taxes
payable in 2014 and thereafter, and is effective the day after the Carlton county board
of commissioners and its chief clerical officer timely complete their compliance with
Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 21.

Laws 2008, chapter 366, article 5, section 33, the effective date, is amended to
read:


EFFECTIVE DATE.

This section is effective for taxes levied in 2008, payable in
2009, and is repealed effective for taxes levied in deleted text begin2013deleted text endnew text begin 2018new text end, payable in deleted text begin2014deleted text endnew text begin 2019new text end,
and thereafter.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2014.
new text end

Sec. 22.

Laws 2010, chapter 389, article 1, section 12, the effective date, is amended to
read:


EFFECTIVE DATE.

This section is effective for assessment deleted text beginyearsdeleted text endnew text begin yearnew text end 2010 and
deleted text begin2011, for taxes payable in 2011 and 2012deleted text endnew text begin thereafternew text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2012 and
thereafter.
new text end

Sec. 23. new text beginMINNEAPOLIS AND ST. PAUL; ENTERTAINMENT FACILITIES
COORDINATION.
new text end

new text begin (a) On or before January 1, 2015, the cities of St. Paul and Minneapolis shall establish
a joint governing structure to coordinate and provide for joint marketing, promotion, and
scheduling of conventions and events at the Target Center and Xcel Energy Center.
new text end

new text begin (b) On or before February 1, 2014, the cities of St. Paul and Minneapolis, and
representatives from the primary professional sports team tenant of each facility, shall also
study and report to the legislature on creating a joint governing structure to provide for
joint administration, financing, and operations of the facilities and the possible effects of
joint governance on the finances of each facility and each city. The study under this
paragraph must:
new text end

new text begin (1) examine the current finances of each facility, including past and projected costs
and revenues; projected capital improvements; and the current and projected impact
of each facility on the city's general fund;
new text end

new text begin (2) determine the impacts of joint governance on the future finances of each facility
and city;
new text end

new text begin (3) examine the inclusion of other entertainment venues in the joint governance, and
the impact the inclusion of those facilities would have on all the facilities within the joint
governing structure and the cities in which they are located; and
new text end

new text begin (4) consider the amount of city, regional, and state funding, if any, that would be
required to fund and operate the facilities under a joint governing structure.
new text end

new text begin (c) In considering joint governing structures under paragraph (b), the study shall
specifically consider the feasibility of joining the Target Center and the Xcel Energy
Center, and possibly other venues, to the Minnesota Sports Facilities Authority under
Minnesota Statutes, section 473J.08.
new text end

new text begin (d) Representatives of the cities and the primary professional sports team tenants
of each facility shall meet within 30 days of the effective date of this section to begin
implementation of this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
upon compliance with the provisions of Minnesota Statutes, section 645.021, subdivisions
2 and 3, by the governing bodies of the cities of St. Paul and Minneapolis and their chief
clerical officers, and provided that, notwithstanding the time limits under Minnesota
Statutes, section 645.021, subdivision 3, the certificates of approval are filed with the
secretary of state within 30 days after enactment of this act.
new text end

Sec. 24. new text beginMORATORIUM ON CHANGES IN ASSESSMENT PRACTICE.
new text end

new text begin (a) An assessor may not deviate from current practices or policies used generally in
assessing or determining the taxable status of property used in the production of biofuels,
wine, beer, distilled beverages, or dairy products.
new text end

new text begin (b) An assessor may not change the taxable status of any existing property involved
in the industrial processes identified in paragraph (a), unless the change is made as a result
of a change in use of the property, or to correct an error. For currently taxable properties,
the assessor may change the estimated market value of the property.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2013 only.
new text end

Sec. 25. new text beginSTUDY AND REPORT ON CERTAIN PROPERTY USED IN
BUSINESS AND PRODUCTION.
new text end

new text begin In order to provide the legislature with information on the assessment of property
used in business and production activities, the commissioner of revenue must study the
impact of the exception contained in Minnesota Statutes, section 272.03, subdivision
1(c)(iii). The commissioner must report a summary of findings and recommendations to
the chairs and ranking minority members of the taxes committees of the senate and house
of representatives by February 1, 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. 26. new text beginREIMBURSEMENT FOR PROPERTY TAX ABATEMENTS.
new text end

new text begin Subdivision 1. new text end

new text begin Reimbursement. new text end

new text begin The commissioner of revenue shall reimburse
taxing jurisdictions for property tax abatements granted in Hennepin County under Laws
2011, First Special Session chapter 7, article 5, section 13, notwithstanding the time limits
contained in that section. The reimbursements must be made to each taxing jurisdiction
pursuant to the certification of the Hennepin County auditor.
new text end

new text begin Subd. 2. new text end

new text begin Appropriation. new text end

new text begin The amount necessary, not to exceed $400,000, is
appropriated to the commissioner of revenue from the general fund to make the payments
required under this section. This appropriation does not cancel but is available until June
30, 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. 27. new text beginIRON RANGE FISCAL DISPARITIES STUDY.
new text end

new text begin Subdivision 1. new text end

new text begin Study required. new text end

new text begin The commissioner of revenue shall conduct a study
of the tax relief area revenue distribution program contained in Minnesota Statutes, chapter
276A, commonly known as the Iron Range fiscal disparities program. By February 1,
2015, the commissioner shall submit a report to the chairs and ranking minority members
of the house of representatives and senate tax committees consisting of the findings of the
study and identification of issues for policy makers to consider. The study must analyze:
new text end

new text begin (1) the extent to which the benefits of the economic growth in the region are shared
throughout the region, especially for growth that results from state or regional decisions;
new text end

new text begin (2) the program's impact on the variability of tax rates across jurisdictions of the
region;
new text end

new text begin (3) the program's impact on the distribution of homestead property tax burdens
across jurisdictions of the region; and
new text end

new text begin (4) the relationship between the impacts of the program and overburden on
jurisdictions containing properties that provide regional benefits, specifically the costs
those properties impose on their host jurisdictions in excess of their tax payments. The
report must include a description of other property tax, aid, and local development
programs that interact with the fiscal disparities program.
new text end

new text begin Subd. 2. new text end

new text begin Funds transfer from fiscal disparities levy. new text end

new text begin For taxes payable in 2014
only, $75,000 must be added to St. Louis County's areawide levy as otherwise determined
under Minnesota Statutes, section 276A.06, subdivision 5. Upon receipt of the proceeds of
this levy, St. Louis County must transfer this money to the commissioner of management
and budget for deposit into an account in the special revenue fund. One-half of the
proceeds of the levy must be transferred prior to June 30, 2014.
new text end

new text begin Subd. 3. new text end

new text begin Appropriation. new text end

new text begin $37,500 in fiscal year 2014 and $37,500 in fiscal year
2015 are appropriated from the account in the special revenue fund established under
subdivision 2 to the commissioner of revenue to pay for the study required by this section.
Any amounts remaining in the account in the special revenue fund on June 30, 2015, must
be distributed to St. Louis County for the purposes of reducing the areawide tax rate
for taxes payable in 2016.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 28. new text begin REPEALER.
new text end

new text begin (a) new text end new text begin Minnesota Statutes 2012, sections 428A.101; and 428A.21, new text end new text begin are repealed.
new text end

new text begin (b) new text end new text begin Minnesota Statutes 2012, sections 383A.80, subdivision 4; and 383B.80,
subdivision 4,
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,
and paragraph (b) reinstates the authority for Hennepin and Ramsey Counties to
impose the additional mortgage registry and deed tax effective for deeds and mortgages
acknowledged on or after July 1, 2013.
new text end

ARTICLE 5

SPECIAL TAXES

Section 1.

Minnesota Statutes 2012, section 270C.56, subdivision 1, is amended to read:


Subdivision 1.

Liability imposed.

A person who, either singly or jointly with
others, has the control of, supervision of, or responsibility for filing returns or reports,
paying taxes, or collecting or withholding and remitting taxes and who fails to do so, or a
person who is liable under any other law, is liable for the payment of taxes arising under
chapters 295, 296A, 297A, 297F, and 297G, or sections deleted text begin256.9658,deleted text end 290.92, and 297E.02,
and the applicable penalties and interest on those taxes.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 2.

new text begin [295.61] SPORTS MEMORABILIA GROSS RECEIPTS TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms
have the meanings given, unless the context clearly indicates otherwise.
new text end

new text begin (b) "Commissioner" means the commissioner of revenue.
new text end

new text begin (c) "Sale" means a transfer of title or possession of tangible personal property,
whether absolutely or conditionally.
new text end

new text begin (d) "Sports memorabilia" means items available for sale to the public that are sold
under a license granted by any professional sports league or a team that is a franchise of a
professional sports league, or an affiliate or subsidiary of a league or a team, including:
new text end

new text begin (1) one-of-a-kind items related to sports figures, teams, or events;
new text end

new text begin (2) trading cards;
new text end

new text begin (3) photographs;
new text end

new text begin (4) clothing;
new text end

new text begin (5) sports event licensed items;
new text end

new text begin (6) sports equipment; and
new text end

new text begin (7) similar items.
new text end

new text begin (e) "Wholesale" or "sale at wholesale" means a sale to a retailer, as defined in section
297A.61, subdivision 9, for the purpose of reselling the property to a third party.
new text end

new text begin (f) "Wholesaler" means any person making wholesale sales of sports memorabilia
to purchasers in the state.
new text end

new text begin Subd. 2. new text end

new text begin Imposition. new text end

new text begin A tax is imposed on each sale at wholesale of sports
memorabilia equal to ten percent of the gross revenues from the sale.
new text end

new text begin Subd. 3. new text end

new text begin Estimated payments; annual return. new text end

new text begin (a) Each wholesaler must make
estimated payments of the tax for the calendar year to the commissioner in quarterly
installments by April 15, July 15, October 15, and January 15 of the following calendar
year. Estimated tax payments are not required if the tax for the calendar year is less than
$500. An underpayment of estimated installments bears interest at the rate specified in
section 270C.40, from the due date of the payment until paid or until the due date of the
annual return at the rate specified in section 270C.40. An underpayment of an estimated
installment is the difference between the amount paid and the lesser of (1) 90 percent of
one-quarter of the tax for the calendar year, or (2) the tax for the actual gross revenues
received during the quarter.
new text end

new text begin (b) A taxpayer with an aggregate tax liability of $10,000 or more during a fiscal
year ending June 30, must remit all liabilities by funds transfer as defined in section
336.4A-104, paragraph (a), in the next calendar year. The funds-transfer payment date,
as defined in section 336.4A-401, is on or before the first funds-transfer business day
after the date the tax is due.
new text end

new text begin (c) The taxpayer must file an annual return reconciling the estimated payments by
March 15 of the following calendar year.
new text end

new text begin (d) The estimated payments and annual return must contain the information and be
in the form prescribed by the commissioner.
new text end

new text begin Subd. 4. new text end

new text begin Compensating use tax. new text end

new text begin If the tax is not paid under subdivision 2, a
compensating tax is imposed on possession for sale or use of sports memorabilia in
the state. The rate of tax equals the rate under subdivision 2, and must be paid by the
possessor of the items.
new text end

new text begin Subd. 5. new text end

new text begin Administrative provisions. new text end

new text begin Unless specifically provided otherwise by this
section, the audit, assessment, refund, penalty, interest, enforcement, collection remedies,
appeal, and administrative provisions of chapters 270C and 289A that apply to taxes
imposed under chapter 297A apply to taxes imposed under this section.
new text end

new text begin Subd. 6. new text end

new text begin Disposition of revenues. new text end

new text begin The commissioner shall deposit the revenues
from the tax in the general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales made after June 30, 2013.
new text end

Sec. 3.

Minnesota Statutes 2012, section 297F.01, subdivision 3, is amended to read:


Subd. 3.

Cigarette.

"Cigarette" means any roll for smoking made wholly or in part
of tobaccodeleted text begin,deleted text endnew text begin that weighs 4.5 pounds or less per thousand:
new text end

new text begin (1)new text end the wrapper or cover of which is made of paper or another substance or material
except tobacconew text begin; or
new text end

new text begin (2) wrapped in any substance containing tobacco, however labeled or named, which,
because of its appearance, size, the type of tobacco used in the filler, or its packaging,
pricing, marketing, or labeling, is likely to be offered to or purchased by consumers as
a cigarette, as defined in clause (1), unless it is wrapped in whole tobacco leaf and does
not have a cellulose acetate or other cigarette-like filter
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 4.

Minnesota Statutes 2012, section 297F.01, is amended by adding a subdivision
to read:


new text begin Subd. 10b. new text end

new text begin Moist snuff. new text end

new text begin "Moist snuff" means any finely cut, ground, or powdered
smokeless tobacco that is intended to be placed or dipped in the mouth.
new text end

Sec. 5.

Minnesota Statutes 2012, section 297F.01, subdivision 19, is amended to read:


Subd. 19.

Tobacco products.

"Tobacco products" means any product containing,
made, or derived from tobacco that is intended for human consumption, whether chewed,
smoked, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means,
or any component, part, or accessory of a tobacco product, including, but not limited
to, cigars; deleted text beginlittle cigars;deleted text end cheroots; stogies; periques; granulated, plug cut, crimp cut,
ready rubbed, and other smoking tobacco; snuff; snuff flour; cavendish; plug and twist
tobacco; fine-cut and other chewing tobacco; shorts; refuse scraps, clippings, cuttings
and sweepings of tobacco, and other kinds and forms of tobacco; but does not include
cigarettes as defined in this section. Tobacco products excludes any tobacco product
that has been approved by the United States Food and Drug Administration for sale as
a tobacco cessation product, as a tobacco dependence product, or for other medical
purposes, and is being marketed and sold solely for such an approved purpose.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 6.

Minnesota Statutes 2012, section 297F.05, subdivision 1, is amended to read:


Subdivision 1.

Rates; cigarettes.

A tax is imposed upon the sale of cigarettes in
this state, upon having cigarettes in possession in this state with intent to sell, upon any
person engaged in business as a distributor, and upon the use or storage by consumers, at
the following rates:

(1) on cigarettes weighing not more than three pounds per thousand, deleted text begin24deleted text end new text begin141.5 new text endmills
on each such cigarette; and

(2) on cigarettes weighing more than three pounds per thousand, deleted text begin48deleted text endnew text begin 283new text end mills on
each such cigarette.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 7.

Minnesota Statutes 2012, section 297F.05, is amended by adding a subdivision
to read:


new text begin Subd. 1a. new text end

new text begin Annual indexing. new text end

new text begin (a) Each year the commissioner shall adjust the
tax rates under subdivision 1, including any adjustment made in prior years under this
subdivision, by multiplying the mill rates for the current calendar year by an adjustment
factor. The adjustment factor equals the in-lieu sales tax rate that applies to the following
calendar year divided by the in-lieu sales tax rate for the current calendar year. For
purposes of this subdivision, "in-lieu sales tax rate" means the tax rate established under
section 297F.25, subdivision 1, in tenths of a cent per pack.
new text end

new text begin (b) The commissioner shall publish the resulting rate by November 1 and the rate
applies to sales made on or after January 1 of the following year.
new text end

new text begin (c) The determination of the commissioner under this subdivision is not a rule and is
not subject to the Administrative Procedure Act in chapter 14.
new text end

Sec. 8.

Minnesota Statutes 2012, section 297F.05, subdivision 3, is amended to read:


Subd. 3.

Rates; tobacco products.

new text begin(a) new text endA tax is imposed upon all tobacco products
in this state and upon any person engaged in business as a distributor, at the rate of deleted text begin35
deleted text end new text begin95 new text endpercent of the wholesale sales price of the tobacco products. The tax is imposed at
the time the distributor:

(1) brings, or causes to be brought, into this state from outside the state tobacco
products for sale;

(2) makes, manufactures, or fabricates tobacco products in this state for sale in
this state; or

(3) ships or transports tobacco products to retailers in this state, to be sold by those
retailers.

new text begin (b) Notwithstanding paragraph (a), a minimum tax equal to the rate imposed on a
pack of 20 cigarettes weighing not more than three pounds per thousand, as established
under subdivision 1, is imposed on each container of moist snuff.
new text end

new text begin For purposes of this subdivision, a "container" means the smallest consumer-size can,
package, or other container that is marketed or packaged by the manufacturer, distributor,
or retailer for separate sale to a retail purchaser.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013, except the minimum
tax under paragraph (b) is effective January 1, 2014.
new text end

Sec. 9.

Minnesota Statutes 2012, section 297F.05, subdivision 4, is amended to read:


Subd. 4.

Use tax; tobacco products.

A tax is imposed upon the use or storage by
consumers of tobacco products in this state, and upon such consumers, at the rate of deleted text begin35deleted text endnew text begin 95
new text end percent of the cost to the consumer of the tobacco productsnew text begin or the minimum tax under
subdivision 3, paragraph (b), whichever is greater
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 10.

Minnesota Statutes 2012, section 297F.24, subdivision 1, is amended to read:


Subdivision 1.

Fee imposed.

(a) A fee is imposed upon the sale of nonsettlement
cigarettes in this state, upon having nonsettlement cigarettes in possession in this state
with intent to sell, upon any person engaged in business as a distributor, and upon the use
or storage by consumers of nonsettlement cigarettes. The fee equals a rate of deleted text begin1.75deleted text end new text begin2.5
new text endcents per cigarette.

(b) The purpose of this fee is to:

(1) ensure that manufacturers of nonsettlement cigarettes pay fees to the state that
are comparable to costs attributable to the use of the cigarettes;

(2) prevent manufacturers of nonsettlement cigarettes from undermining the state's
policy of discouraging underage smoking by offering nonsettlement cigarettes at prices
substantially below the cigarettes of other manufacturers; and

(3) fund such other purposes as the legislature determines appropriate.

Sec. 11.

Minnesota Statutes 2012, section 297F.25, subdivision 1, is amended to read:


Subdivision 1.

Imposition.

(a) A tax is imposed on distributors on the sale of
cigarettes by a cigarette distributor to a retailer or cigarette subjobber for resale in this
state. The tax is equal to deleted text begin6.5 percent ofdeleted text end new text beginthe combined tax rate under section 297A.62,
multiplied by
new text endthe weighted average retail price and must be expressed in cents per pack
rounded to the nearest one-tenth of a cent. The weighted average retail price must be
determined annually, with new rates published by November 1, and effective for sales
on or after January 1 of the following year. The weighted average retail price must be
established by surveying cigarette retailers statewide in a manner and time determined by
the commissioner. The commissioner shall make an inflation adjustment in accordance
with the Consumer Price Index for all urban consumers inflation indicator as published in
the most recent state budget forecast. The commissioner shall use the inflation factor for
the calendar year in which the new tax rate takes effect. If the survey indicates that the
average retail price of cigarettes has not increased relative to the average retail price in
the previous year's survey, then the commissioner shall not make an inflation adjustment.
The determination of the commissioner pursuant to this subdivision is not a "rule" and is
not subject to the Administrative Procedure Act contained in chapter 14. For packs of
cigarettes with other than 20 cigarettes, the tax must be adjusted proportionally.

(b) Notwithstanding paragraph (a), and in lieu of a survey of cigarette retailers, the
tax calculation of the weighted average retail price for the sales of cigarettes from August
1, 2011, through December 31, 2011, shall be calculated by: (1) increasing the average
retail price per pack of 20 cigarettes from the most recent survey by the percentage change
in a weighted average of the presumed legal prices for cigarettes during the year after
completion of that survey, as reported and published by the Department of Commerce
under section 325D.371; (2) subtracting the sales tax included in the retail price; and (3)
adjusting for expected inflation. The rate must be published by May 1 and is effective for
sales after July 31. If the weighted average of the presumed legal prices indicates that the
average retail price of cigarettes has not increased relative to the average retail price in the
most recent survey, then no inflation adjustment must be made. For packs of cigarettes
with other than 20 cigarettes, the tax must be adjusted proportionally.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 12.

Minnesota Statutes 2012, section 297G.03, subdivision 1, is amended to read:


Subdivision 1.

General rate; distilled spirits and wine.

The following excise tax is
imposed on all distilled spirits and wine manufactured, imported, sold, or possessed in
this state:

Standard
Metric
(a) Distilled spirits, liqueurs, cordials,
and specialties regardless of alcohol
content (excluding ethyl alcohol)
$
deleted text begin5.03
deleted text endnew text begin11.02new text end per gallon
$
deleted text begin1.33
deleted text endnew text begin2.91new text end per liter
(b) Wine containing 14 percent or less
alcohol by volume (except cider as
defined in section 297G.01, subdivision
3a
)
$
deleted text begin.30
deleted text endnew text begin2.08new text end per gallon
$
deleted text begin.08
deleted text endnew text begin.55new text end per liter
(c) Wine containing more than 14
percent but not more than 21 percent
alcohol by volume
$
deleted text begin.95
deleted text endnew text begin2.73new text end per gallon
$
deleted text begin.25
deleted text endnew text begin.72new text end per liter
(d) Wine containing more than 21
percent but not more than 24 percent
alcohol by volume
$
deleted text begin1.82
deleted text endnew text begin3.64new text end per gallon
$
deleted text begin.48
deleted text endnew text begin.97new text end per liter
(e) Wine containing more than 24
percent alcohol by volume
$
deleted text begin3.52
deleted text endnew text begin5.34new text end per gallon
$
deleted text begin .93
deleted text endnew text begin 1.42new text end per liter
(f) Natural and artificial sparkling wines
containing alcohol
$
deleted text begin1.82
deleted text endnew text begin3.60new text end per gallon
$
deleted text begin .48
deleted text endnew text begin .95new text end per liter
(g) Cider as defined in section 297G.01,
subdivision 3a
$
deleted text begin.15
deleted text endnew text begin1.93new text end per gallon
$
deleted text begin .04
deleted text endnew text begin .51new text end per liter
(h) Low-alcohol dairy cocktails
$
deleted text begin.08
deleted text endnew text begin1.36new text end per gallon
$
deleted text begin .02
deleted text endnew text begin .36new text end per liter

In computing the tax on a package of distilled spirits or wine, a proportional tax at a
like rate on all fractional parts of a gallon or liter must be paid, except that the tax on a
fractional part of a gallon less than 1/16 of a gallon is the same as for 1/16 of a gallon.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 13.

Minnesota Statutes 2012, section 297G.03, is amended by adding a
subdivision to read:


new text begin Subd. 5. new text end

new text begin Small winery credit. new text end

new text begin (a) A qualified winery is entitled to a tax credit of
$2.08 per gallon on 50,000 gallons sold in any fiscal year beginning July 1. Qualified
wineries may take the credit on the 18th day of each month, but the total credit allowed
may not exceed in any fiscal year the lesser of:
new text end

new text begin (1) the liability for tax; or
new text end

new text begin (2) $104,000.
new text end

new text begin (b) For purposes of this subdivision, a "qualified winery" means a winery, whether
or not located in this state, producing less than 100,000 gallons of wine in the calendar
year immediately preceding the calendar year for which the credit under this subdivision
is claimed. In determining the number of gallons, all brands or labels of a winery must
be combined. All facilities for the production of wine owned or controlled by the same
person, corporation, or other entity must be treated as a single winery.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 14.

Minnesota Statutes 2012, section 297G.04, is amended to read:


297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX.

Subdivision 1.

Tax imposed.

The following excise tax is imposed on all fermented
malt beverages that are imported, directly or indirectly sold, or possessed in this state:

(1) on fermented malt beverages containing not more than 3.2 percent alcohol by
weight, deleted text begin$2.40deleted text endnew text begin $25.55new text end per 31-gallon barrel; and

(2) on fermented malt beverages containing more than 3.2 percent alcohol by
weight, deleted text begin$4.60deleted text endnew text begin $27.75new text end per 31-gallon barrel.

For fractions of a 31-gallon barrel, the tax rate is calculated proportionally.

Subd. 2.

Tax credit.

A qualified brewer producing fermented malt beverages is
entitled to a tax credit of deleted text begin$4.60deleted text endnew text begin $27.75new text end per barrel on deleted text begin25,000deleted text endnew text begin 50,000new text end barrels sold in any
fiscal year beginning July 1, regardless of the alcohol content of the product. Qualified
brewers may take the credit on the 18th day of each month, but the total credit allowed
may not exceed in any fiscal year the lesser of:

(1) the liability for tax; or

(2) deleted text begin$115,000deleted text endnew text begin $1,387,500new text end.

For purposes of this subdivision, a "qualified brewer" means a brewer, whether or
not located in this state, manufacturing less than deleted text begin100,000deleted text endnew text begin 200,000new text end barrels of fermented
malt beverages in the calendar year immediately preceding the calendar year for which
the credit under this subdivision is claimed. In determining the number of barrels, all
brands or labels of a brewer must be combined. All facilities for the manufacture of
fermented malt beverages owned or controlled by the same person, corporation, or other
entity must be treated as a single brewer.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 15.

Minnesota Statutes 2012, section 325D.32, subdivision 2, is amended to read:


Subd. 2.

Cigarettes.

"Cigarettes" means and includes any roll for smoking, made
wholly or in part of tobacco, irrespective of size and shape and whether or not such
tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover
of which is made of paper or any other substance or material except new text beginwhole new text endtobacconew text begin leaf,
and includes any cigarette as defined in section 297F.01, subdivision 3
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 16. new text beginFLOOR STOCKS TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Cigarettes. new text end

new text begin (a) A floor stocks tax is imposed on every person
engaged in the business in this state as a distributor, retailer, subjobber, vendor,
manufacturer, or manufacturer's representative of cigarettes, on the stamped cigarettes and
unaffixed stamps in the person's possession or under the person's control at 12:01 a.m. on
July 1, 2013. The tax is imposed at the rate of 80 mills on each cigarette.
new text end

new text begin (b) Each distributor, on or before July 11, 2013, shall file a return with the
commissioner of revenue, in the form the commissioner prescribes, showing the stamped
cigarettes and unaffixed stamps on hand at 12:01 a.m. on July 1, 2013, and the amount
of tax due on the cigarettes and unaffixed stamps. Each retailer, subjobber, vendor,
manufacturer, or manufacturer's representative, on or before July 11, 2013, shall file
a return with the commissioner, in the form the commissioner prescribes, showing the
cigarettes on hand at 12:01 a.m. on July 1, 2013, and the amount of tax due on the
cigarettes. The tax imposed by this section is due and payable on or before August 8,
2013, and after that date bears interest at the rate of one percent per month.
new text end

new text begin Subd. 2. new text end

new text begin Audit and enforcement. new text end

new text begin The tax imposed by this section is subject to
the audit, assessment, interest, appeal, refund, penalty, enforcement, administrative, and
collection provisions of Minnesota Statutes, chapters 270C and 297F. The commissioner
of revenue may require a distributor to receive and maintain copies of floor stocks fee
returns filed by all persons requesting a credit for returned cigarettes.
new text end

new text begin Subd. 3. new text end

new text begin Deposit of proceeds. new text end

new text begin The commissioner of revenue shall deposit the
revenues from the tax under this section in the state treasury and credit them to the
general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 17. new text beginINTERIM SALES TAX RATE.
new text end

new text begin Notwithstanding the provisions of Minnesota Statutes, section 297F.25, the
commissioner shall adjust the weighted average retail price in section 297F.25, subdivision
1, on July 1, 2013, to reflect the price changes under this act. This weighted average
shall be used to compute cigarette sales tax under Minnesota Statutes, section 297F.25,
subdivision 1, until December 31, 2013, when the commissioner shall resume annual
adjustments to the weighted average sales price. The commissioner's determination of
the adjustment that takes effect on January 1, 2014, must be limited to the change in the
weighted average retail that occurs during calendar year 2013 but after July 15, 2013.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2013.
new text end

Sec. 18. new text beginTOBACCO TAX COLLECTION REPORT.
new text end

new text begin Subdivision 1. new text end

new text begin Report to legislature. new text end

new text begin (a) The commissioner of revenue shall report
to the 2014 legislature on the tobacco tax collection system, including recommendations
to improve compliance under the excise tax for both cigarettes and other tobacco products.
The purpose of the report is to provide information and guidance to the legislature on
improvements to the tobacco tax collection system to:
new text end

new text begin (1) provide a unified system of collecting both the cigarette and other tobacco
taxes, regardless of category, size, or shape, that ensures the highest reasonable rates of
tax collection;
new text end

new text begin (2) discourage tax evasion; and
new text end

new text begin (3) help to prevent illegal sale of tobacco products, which may make these products
more accessible to youth.
new text end

new text begin (b) In the report, the commissioner shall:
new text end

new text begin (1) provide a detailed review of the present excise tax collection and compliance
system as it applies to both cigarettes and other tobacco products. This must include
an assessment of the levels of compliance for each category of products and the effect
of the stamping requirement on compliance for each category of products and the effect
of the stamping requirement on compliance rates for cigarettes relative to other tobacco
products. It also must identify any weaknesses in the system;
new text end

new text begin (2) survey the methods of collection and enforcement used by other states or nations,
including identifying and discussing emerging best practices that ensure tracking of both
cigarettes and other tobacco products and result in the highest rates of tax collection and
compliance. These best practices must consider high-technology alternatives, such as use
of bar codes, radio-frequency identification tags, or similar mechanisms for tracking
compliance;
new text end

new text begin (3) evaluate the adequacy and effectiveness of the existing penalties and other
sanctions for noncompliance;
new text end

new text begin (4) evaluate the adequacy of the resources allocated by the state to enforce the
tobacco tax and prevention laws; and
new text end

new text begin (5) make recommendations on implementation of a comprehensive tobacco tax
collection system for Minnesota that can be implemented by January 1, 2014, including:
new text end

new text begin (i) recommendations on the specific steps needed to institute and implement the new
system, including estimates of the state's costs of doing so and any additional personnel
requirements;
new text end

new text begin (ii) recommendations on methods to recover the cost of implementing the system
from the industry;
new text end

new text begin (iii) evaluation of the extent to which the proposed system is sufficiently flexible
and adaptable to adjust to modifications in the construction, packaging, formatting, and
marketing of tobacco products by the industry; and
new text end

new text begin (iv) recommendations to modify existing penalties or to impose new penalties or
other sanctions to ensure compliance with the system.
new text end

new text begin Subd. 2. new text end

new text begin Due date. new text end

new text begin The report required by subdivision 1 is due January 1, 2014.
new text end

new text begin Subd. 3. new text end

new text begin Procedure. new text end

new text begin The report required under this section must be made in the
manner provided under Minnesota Statutes, section 3.195. In addition, copies must be
provided to the chairs and ranking minority members of the legislative committees and
divisions with jurisdiction over taxation.
new text end

new text begin Subd. 4. new text end

new text begin Appropriation. new text end

new text begin (a) $100,000 is appropriated from the general fund to the
commissioner of revenue for fiscal year 2014 for the cost of preparing the report under
subdivision 1.
new text end

new text begin (b) The appropriation under this subdivision is a onetime appropriation and is not
included in the base budget.
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. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2012, sections 16A.725; and 256.9658, 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 July 1, 2013.
new text end

ARTICLE 6

INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES

Section 1.

Minnesota Statutes 2012, section 116J.8737, subdivision 1, is amended to
read:


Subdivision 1.

Definitions.

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

(b) "Qualified small business" means a business that has been certified by the
commissioner under subdivision 2.

(c) "Qualified investor" means an investor who has been certified by the
commissioner under subdivision 3.

(d) "Qualified fund" means a pooled angel investment network fund that has been
certified by the commissioner under subdivision 4.

(e) "Qualified investment" means a cash investment in a qualified small business
of a minimum of:

(1) $10,000 in a calendar year by a qualified investor; or

(2) $30,000 in a calendar year by a qualified fund.

A qualified investment must be made in exchange for common stock, a partnership
or membership interest, preferred stock, debt with mandatory conversion to equity, or an
equivalent ownership interest as determined by the commissioner.

(f) "Family" means a family member within the meaning of the Internal Revenue
Code, section 267(c)(4).

(g) "Pass-through entity" means a corporation that for the applicable taxable year is
treated as an S corporation or a general partnership, limited partnership, limited liability
partnership, trust, or limited liability company and which for the applicable taxable year is
not taxed as a corporation under chapter 290.

(h) "Intern" means a student of an accredited institution of higher education, or a
former student who has graduated in the past six months from an accredited institution
of higher education, who is employed by a qualified small business in a nonpermanent
position for a duration of nine months or less that provides training and experience in the
primary business activity of the business.

new text begin (i) "Liquidation event" means a conversion of qualified investment for cash, cash
and other consideration, or any other form of equity or debt interest.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for qualified small businesses
certified after June 30, 2013.
new text end

Sec. 2.

Minnesota Statutes 2012, section 116J.8737, subdivision 2, is amended to read:


Subd. 2.

Certification of qualified small businesses.

(a) Businesses may apply
to the commissioner for certification as a qualified small business for a calendar year.
The application must be in the form and be made under the procedures specified by the
commissioner, accompanied by an application fee of $150. Application fees are deposited
in the small business investment tax credit administration account in the special revenue
fund. The application for certification for 2010 must be made available on the department's
Web site by August 1, 2010. Applications for subsequent years' certification must be made
available on the department's Web site by November 1 of the preceding year.

(b) Within 30 days of receiving an application for certification under this subdivision,
the commissioner must either certify the business as satisfying the conditions required of a
qualified small business, request additional information from the business, or reject the
application for certification. If the commissioner requests additional information from the
business, the commissioner must either certify the business or reject the application within
30 days of receiving the additional information. If the commissioner neither certifies the
business nor rejects the application within 30 days of receiving the original application or
within 30 days of receiving the additional information requested, whichever is later, then
the application is deemed rejected, and the commissioner must refund the $150 application
fee. A business that applies for certification and is rejected may reapply.

(c) To receive certification, a business must satisfy all of the following conditions:

(1) the business has its headquarters in Minnesota;

(2) at least 51 percent of the business's employees are employed in Minnesota, and
51 percent of the business's total payroll is paid or incurred in the state;

(3) the business is engaged in, or is committed to engage in, innovation in Minnesota
in one of the following as its primary business activity:

(i) using proprietary technology to add value to a product, process, or service in a
qualified high-technology field;

(ii) researching or developing a proprietary product, process, or service in a qualified
high-technology field; or

(iii) researching, developing, or producing a new proprietary technology for use in
the fields of agriculture, tourism, forestry, mining, manufacturing, or transportation;

(4) other than the activities specifically listed in clause (3), the business is not
engaged in real estate development, insurance, banking, lending, lobbying, political
consulting, information technology consulting, wholesale or retail trade, leisure,
hospitality, transportation, construction, ethanol production from corn, or professional
services provided by attorneys, accountants, business consultants, physicians, or health
care consultants;

(5) the business has fewer than 25 employees;

(6) the business must pay its employees annual wages of at least 175 percent of the
federal poverty guideline for the year for a family of four and must pay its interns annual
wages of at least 175 percent of the federal minimum wage used for federally covered
employers, except that this requirement must be reduced proportionately for employees
and interns who work less than full-time, and does not apply to an executive, officer, or
member of the board of the business, or to any employee who owns, controls, or holds
power to vote more than 20 percent of the outstanding securities of the business;

(7) the business hasnew text begin (i)new text end not been in operation for more than ten yearsnew text begin, or (ii) the
business has not been in operation for more than 20 years if the business is engaged
in the research, development, or production of medical devices or pharmaceuticals for
which United States Food and Drug Administration approval is required for use in the
treatment or diagnosis of a disease or condition
new text end;

(8) the business has not previously received private equity investments of more
than $4,000,000; deleted text beginand
deleted text end

(9) the business is not an entity disqualified under section 80A.50, paragraph (b),
clause (3)deleted text begin.deleted text endnew text begin; and
new text end

new text begin (10) the business has not issued securities that are traded on a public exchange.
new text end

(d) In applying the limit under paragraph (c), clause (5), the employees in all members
of the unitary business, as defined in section 290.17, subdivision 4, must be included.

(e) In order for a qualified investment in a business to be eligible for tax creditsdeleted text begin,deleted text endnew text begin:
new text end

new text begin (1)new text end the business must have applied for and received certification for the calendar
year in which the investment was made prior to the date on which the qualified investment
was madedeleted text begin.deleted text endnew text begin;
new text end

new text begin (2) the business must not have issued securities that are traded on a public exchange;
new text end

new text begin (3) the business must not issue securities that are traded on a public exchange within
180 days after the date on which the qualified investment was made; and
new text end

new text begin (4) the business must not have a liquidation event within 180 days after the date on
which the qualified investment was made.
new text end

(f) The commissioner must maintain a list of businesses certified under this
subdivision for the calendar year and make the list accessible to the public on the
department's Web site.

(g) For purposes of this subdivision, the following terms have the meanings given:

(1) "qualified high-technology field" includes aerospace, agricultural processing,
renewable energy, energy efficiency and conservation, environmental engineering, food
technology, cellulosic ethanol, information technology, materials science technology,
nanotechnology, telecommunications, biotechnology, medical device products,
pharmaceuticals, diagnostics, biologicals, chemistry, veterinary science, and similar
fields; and

(2) "proprietary technology" means the technical innovations that are unique and
legally owned or licensed by a business and includes, without limitation, those innovations
that are patented, patent pending, a subject of trade secrets, or copyrighted.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for qualified small businesses
certified after June 30, 2013, except the amendments to paragraph (c), clause (7), are
effective the day following final enactment.
new text end

Sec. 3.

Minnesota Statutes 2012, section 116J.8737, subdivision 8, is amended to read:


Subd. 8.

Data privacy.

(a) Data contained in an application submitted to the
commissioner under subdivision 2, 3, or 4 are nonpublic data, or private data on
individuals, as defined in section 13.02, subdivision 9 or 12, except that the following
data items are public:

(1) the namenew text begin, mailing address, telephone number, e-mail address, contact person's
name, and industry type
new text end of a qualified small business upon approval of the application
and certification by the commissioner under subdivision 2;

(2) the name of a qualified investor upon approval of the application and certification
by the commissioner under subdivision 3;

(3) the name of a qualified fund upon approval of the application and certification
by the commissioner under subdivision 4;

(4) for credit certificates issued under subdivision 5, the amount of the credit
certificate issued, amount of the qualifying investment, the name of the qualifying investor
or qualifying fund that received the certificate, and the name of the qualifying small
business in which the qualifying investment was made;

(5) for credits revoked under subdivision 7, paragraph (a), the amount revoked and
the name of the qualified investor or qualified fund; and

(6) for credits revoked under subdivision 7, paragraphs (b) and (c), the amount
revoked and the name of the qualified small business.

(b) The following data, including data classified as nonpublic or private, must be
provided to the consultant for use in conducting the program evaluation under subdivision
10:

(1) the commissioner of employment and economic development shall provide data
contained in an application for certification received from a qualified small business,
qualified investor, or qualified fund, and any annual reporting information received on a
qualified small business, qualified investor, or qualified fund; and

(2) the commissioner of revenue shall provide data contained in any applicable tax
returns of a qualified small business, qualified investor, or qualified 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. 4.

Minnesota Statutes 2012, section 289A.02, subdivision 7, is amended to read:


Subd. 7.

Internal Revenue Code.

Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through deleted text beginApril
14, 2011
deleted text endnew text begin January 3, 2013new 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. 5.

Minnesota Statutes 2012, section 289A.08, subdivision 1, is amended to read:


Subdivision 1.

Generally; individuals.

(a) A taxpayer must file a return for each
taxable year the taxpayer is required to file a return under section 6012 of the Internal
Revenue Code, except that:

(1) an individual who is not a Minnesota resident for any part of the year is not
required to file a Minnesota income tax return if the individual's gross income derived
from Minnesota sources as determined under sections 290.081, paragraph (a), and 290.17,
is less than the filing requirements for a single individual who is a full year resident of
Minnesota; and

(2) an individual who is a Minnesota resident is not required to file a Minnesota
income tax return if the individual's gross income derived from Minnesota sources as
determined under section 290.17, less the subtraction allowed under section 290.01,
subdivision 19b
, clauses deleted text begin(11) and (14)deleted text endnew text begin (9) and (12)new text end, is less than the filing requirements for
a single individual who is a full-year resident of Minnesota.

(b) The decedent's final income tax return, and other income tax returns for prior
years where the decedent had gross income in excess of the minimum amount at which
an individual is required to file and did not file, must be filed by the decedent's personal
representative, if any. If there is no personal representative, the return or returns must
be filed by the transferees, as defined in section 270C.58, subdivision 3, who receive
property of the decedent.

(c) The term "gross income," as it is used in this section, has the same meaning
given it in section 290.01, subdivision 20.

Sec. 6.

Minnesota Statutes 2012, section 289A.08, subdivision 3, is amended to read:


Subd. 3.

Corporations.

(a) A corporation that is subject to the state's jurisdiction to
tax under section 290.014, subdivision 5, must file a returndeleted text begin, except that a foreign operating
corporation as defined in section 290.01, subdivision 6b, is not required to file a return
deleted text end.

(b) Members of a unitary business that are required to file a combined report on one
return must designate a member of the unitary business to be responsible for tax matters,
including the filing of returns, the payment of taxes, additions to tax, penalties, interest,
or any other payment, and for the receipt of refunds of taxes or interest paid in excess of
taxes lawfully due. The designated member must be a member of the unitary business that
is filing the single combined report and either:

(1) a corporation that is subject to the taxes imposed by chapter 290; or

(2) a corporation that is not subject to the taxes imposed by chapter 290:

(i) Such corporation consents by filing the return as a designated member under this
clause to remit taxes, penalties, interest, or additions to tax due from the members of the
unitary business subject to tax, and receive refunds or other payments on behalf of other
members of the unitary business. The member designated under this clause is a "taxpayer"
for the purposes of this chapter and chapter 270C, and is liable for any liability imposed
on the unitary business under this chapter and chapter 290.

(ii) If the state does not otherwise have the jurisdiction to tax the member designated
under this clause, consenting to be the designated member does not create the jurisdiction
to impose tax on the designated member, other than as described in item (i).

(iii) The member designated under this clause must apply for a business tax account
identification number.

(c) The commissioner shall adopt rules for the filing of one return on behalf of the
members of an affiliated group of corporations that are required to file a combined report.
All members of an affiliated group that are required to file a combined report must file one
return on behalf of the members of the group under rules adopted by the commissioner.

(d) If a corporation claims on a return that it has paid tax in excess of the amount of
taxes lawfully due, that corporation must include on that return information necessary for
payment of the tax in excess of the amount lawfully due by electronic means.

new text begin EFFECTIVE DATE. new text end

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

Sec. 7.

Minnesota Statutes 2012, section 289A.08, subdivision 7, is amended to read:


Subd. 7.

Composite income tax returns for nonresident partners, shareholders,
and beneficiaries.

(a) The commissioner may allow a partnership with nonresident
partners to file a composite return and to pay the tax on behalf of nonresident partners who
have no other Minnesota source income. This composite return must include the names,
addresses, Social Security numbers, income allocation, and tax liability for the nonresident
partners electing to be covered by the composite return.

(b) The computation of a partner's tax liability must be determined by multiplying
the income allocated to that partner by the highest rate used to determine the tax liability
for individuals under section 290.06, subdivision 2c. Nonbusiness deductions, standard
deductions, or personal exemptions are not allowed.

(c) The partnership must submit a request to use this composite return filing method
for nonresident partners. The requesting partnership must file a composite return in the
form prescribed by the commissioner of revenue. The filing of a composite return is
considered a request to use the composite return filing method.

(d) The electing partner must not have any Minnesota source income other than the
income from the partnership and other electing partnerships. If it is determined that the
electing partner has other Minnesota source income, the inclusion of the income and tax
liability for that partner under this provision will not constitute a return to satisfy the
requirements of subdivision 1. The tax paid for the individual as part of the composite return
is allowed as a payment of the tax by the individual on the date on which the composite
return payment was made. If the electing nonresident partner has no other Minnesota
source income, filing of the composite return is a return for purposes of subdivision 1.

(e) This subdivision does not negate the requirement that an individual pay estimated
tax if the individual's liability would exceed the requirements set forth in section 289A.25.
The individual's liability to pay estimated tax is, however, satisfied when the partnership
pays composite estimated tax in the manner prescribed in section 289A.25.

(f) If an electing partner's share of the partnership's gross income from Minnesota
sources is less than the filing requirements for a nonresident under this subdivision, the tax
liability is zero. However, a statement showing the partner's share of gross income must
be included as part of the composite return.

(g) The election provided in this subdivision is only available to a partner who has
no other Minnesota source income and who is either (1) a full-year nonresident individual
or (2) a trust or estate that does not claim a deduction under either section 651 or 661 of
the Internal Revenue Code.

(h) A corporation defined in section 290.9725 and its nonresident shareholders may
make an election under this paragraph. The provisions covering the partnership apply to
the corporation and the provisions applying to the partner apply to the shareholder.

(i) Estates and trusts distributing current income only and the nonresident individual
beneficiaries of the estates or trusts may make an election under this paragraph. The
provisions covering the partnership apply to the estate or trust. The provisions applying to
the partner apply to the beneficiary.

(j) For the purposes of this subdivision, "income" means the partner's share of
federal adjusted gross income from the partnership modified by the additions provided in
section 290.01, subdivision 19a, clauses (6) to deleted text begin(10)deleted text endnew text begin (9)new text end, and the subtractions provided in:
(i) section 290.01, subdivision 19b, clause (8), to the extent the amount is assignable or
allocable to Minnesota under section 290.17; and (ii) section 290.01, subdivision 19b,
clause (13). The subtraction allowed under section 290.01, subdivision 19b, clause (8), is
only allowed on the composite tax computation to the extent the electing partner would
have been allowed the subtraction.

Sec. 8.

Minnesota Statutes 2012, section 290.01, subdivision 5, is amended to read:


Subd. 5.

Domestic corporation.

The term "domestic" when applied to a corporation
means a corporation:

(1) created or organized in the United States, or under the laws of the United States or
of any state, the District of Columbia, or any political subdivision of any of the foregoing
but not including the Commonwealth of Puerto Rico, or any possession of the United States;