SF 2627

1st Engrossment - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; establishing time limit for certain 
  1.3             revenue recapture claims; amending Minnesota Statutes 
  1.4             1998, section 270A.03, subdivision 7. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 270A.03, 
  1.7   subdivision 7, is amended to read: 
  1.8      Subd. 7.  [REFUND.] "Refund" means an individual income tax 
  1.9   refund or political contribution refund, pursuant to chapter 
  1.10  290, or a property tax credit or refund, pursuant to chapter 
  1.11  290A.  
  1.12     For purposes of this chapter, lottery prizes, as set forth 
  1.13  in section 349A.08, subdivision 8, and amounts granted to 
  1.14  persons by the legislature on the recommendation of the joint 
  1.15  senate-house of representatives subcommittee on claims shall be 
  1.16  treated as refunds. 
  1.17     In the case of a joint property tax refund payable to 
  1.18  spouses under chapter 290A, the refund shall be considered as 
  1.19  belonging to each spouse in the proportion of the total refund 
  1.20  that equals each spouse's proportion of the total income 
  1.21  determined under section 290A.03, subdivision 3.  In the case of 
  1.22  a joint income tax refund under chapter 289A, the refund shall 
  1.23  be considered as belonging to each spouse in the proportion of 
  1.24  the total refund that equals each spouse's proportion of the 
  1.25  total taxable income determined under section 290.01, 
  2.1   subdivision 29.  The commissioner shall remit the entire refund 
  2.2   to the claimant agency, which shall, upon the request of the 
  2.3   spouse who does not owe the debt, determine the amount of the 
  2.4   refund belonging to that spouse and refund the amount to that 
  2.5   spouse.  In the case of court fines, fees, and surcharges and 
  2.6   court-ordered restitution under section 611A.04, subdivision 2, 
  2.7   the notice provided by the commissioner of revenue under section 
  2.8   270A.07, subdivision 2, paragraph (b), shall notify a spouse of 
  2.9   the spouse's rights under this subdivision and shall serve as 
  2.10  the appropriate legal notice to the spouse who does not owe the 
  2.11  debt.