as introduced - 88th Legislature (2013 - 2014) Posted on 03/24/2014 08:24am
A bill for an act
relating to taxation; homestead credit refunds and renter property tax refunds;
allowing claims to be filed as part of the individual income tax return; changing
the time for payment of claims; amending Minnesota Statutes 2012, section
290A.07, subdivisions 1, 2a, 5; repealing Minnesota Statutes 2012, section
290A.07, subdivision 3.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2012, section 290A.07, subdivision 1, is amended to read:
Allowable claims filed pursuant to the provisions of this
chapter shall be paid by the commissioner from the general fund.new text begin The commissioner
may allow but not require claims for refunds under this chapter to be filed as part of the
individual income tax return for the year in which the taxes were levied or the rent was paid.
new text end
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This section is effective for refunds based on rent paid in
2014 and taxes payable in 2015 and thereafter.
new text end
Minnesota Statutes 2012, section 290A.07, subdivision 2a, is amended to read:
A
claimant who is a renter or a homeowner who occupies a manufactured home, as defined
in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured
home under section 168.012, subdivision 9new text begin , for a refund under this chapternew text end , shall receive
full payment after deleted text begin August 1 and before August 15deleted text end new text begin June 15 and before June 30new text end or 60 days
after receipt of the application, whichever is later.
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This section is effective for refunds based on rent paid in
2014 and taxes payable in 2015 and thereafter.
new text end
Minnesota Statutes 2012, section 290A.07, subdivision 5, is amended to read:
The commissioner may pay a claim up
to 30 days earlier than the first permitted date under subdivision 2a deleted text begin or 3deleted text end if the claim is
submitted by electronic means.
new text begin
This section is effective for refunds based on rent paid in
2014 and taxes payable in 2015 and thereafter.
new text end
new text begin
Minnesota Statutes 2012, section 290A.07, subdivision 3,
new text end
new text begin
is repealed.
new text end
new text begin
This section is effective for refunds based on rent paid in
2014 and taxes payable in 2015 and thereafter.
new text end