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SF 4400

as introduced - 91st Legislature (2019 - 2020) Posted on 03/17/2020 02:01pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to state government; establishing a political contribution voucher program;
repealing the political contribution refund program; authorizing rulemaking; making
conforming changes; appropriating money; amending Minnesota Statutes 2018,
sections 10A.20, subdivision 3; 10A.34, subdivision 4; 289A.37, subdivision 2;
289A.50, subdivision 1; 290.01, subdivision 6; proposing coding for new law as
Minnesota Statutes, chapter 10B; repealing Minnesota Statutes 2018, sections
10A.322, subdivision 4; 13.4967, subdivision 2; 290.06, subdivision 23.

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

Section 1.

Minnesota Statutes 2018, section 10A.20, subdivision 3, is amended to read:


Subd. 3.

Contents of report.

(a) The report required by this section must include each
of the items listed in paragraphs (b) to deleted text begin(q)deleted text endnew text begin (r)new text end that are applicable to the filer. The board shall
prescribe forms based on filer type indicating which of those items must be included on the
filer's report.

(b) The report must disclose the amount of liquid assets on hand at the beginning of the
reporting period.

(c) The report must disclose the name, address, employer, or occupation if self-employed,
and registration number if registered with the board, of each individual or association that
has made one or more contributions to the reporting entity, including the purchase of tickets
for a fund-raising effort, that in aggregate within the year exceed $200 for legislative or
statewide candidates or more than $500 for ballot questions, together with the amount and
date of each contribution, and the aggregate amount of contributions within the year from
each source so disclosed. A donation in kind must be disclosed at its fair market value. An
approved expenditure must be listed as a donation in kind. A donation in kind is considered
consumed in the reporting period in which it is received. The names of contributors must
be listed in alphabetical order. Contributions from the same contributor must be listed under
the same name. When a contribution received from a contributor in a reporting period is
added to previously reported unitemized contributions from the same contributor and the
aggregate exceeds the disclosure threshold of this paragraph, the name, address, and
employer, or occupation if self-employed, of the contributor must then be listed on the
report.

(d)new text begin The report must disclose the number of political contribution vouchers redeemed for
a contribution under chapter 10B by the reporting entity during the reporting period.
new text end

new text begin (e)new text end The report must disclose the sum of contributions to the reporting entity during the
reporting period.

deleted text begin (e)deleted text endnew text begin (f)new text end The report must disclose each loan made or received by the reporting entity within
the year in aggregate in excess of $200, continuously reported until repaid or forgiven,
together with the name, address, occupation, principal place of business, if any, and
registration number if registered with the board of the lender and any endorser and the date
and amount of the loan. If a loan made to the principal campaign committee of a candidate
is forgiven or is repaid by an entity other than that principal campaign committee, it must
be reported as a contribution for the year in which the loan was made.

deleted text begin (f)deleted text endnew text begin (g)new text end The report must disclose each receipt over $200 during the reporting period not
otherwise listed under paragraphs (c) to deleted text begin(e)deleted text endnew text begin (f)new text end.

deleted text begin (g)deleted text endnew text begin (h)new text end The report must disclose the sum of all receipts of the reporting entity during the
reporting period.

deleted text begin (h)deleted text endnew text begin (i)new text end The report must disclose the name, address, and registration number if registered
with the board of each individual or association to whom aggregate expenditures, approved
expenditures, independent expenditures, and ballot question expenditures have been made
by or on behalf of the reporting entity within the year in excess of $200, together with the
amount, date, and purpose of each expenditure, including an explanation of how the
expenditure was used, and the name and address of, and office sought by, each candidate
on whose behalf the expenditure was made, identification of the ballot question that the
expenditure was intended to promote or defeat and an indication of whether the expenditure
was to promote or to defeat the ballot question, and in the case of independent expenditures
made in opposition to a candidate, the candidate's name, address, and office sought. A
reporting entity making an expenditure on behalf of more than one candidate for state or
legislative office must allocate the expenditure among the candidates on a reasonable cost
basis and report the allocation for each candidate.

deleted text begin (i)deleted text endnew text begin (j)new text end The report must disclose the sum of all expenditures made by or on behalf of the
reporting entity during the reporting period.

deleted text begin (j)deleted text endnew text begin (k)new text end The report must disclose the amount and nature of an advance of credit incurred
by the reporting entity, continuously reported until paid or forgiven. If an advance of credit
incurred by the principal campaign committee of a candidate is forgiven by the creditor or
paid by an entity other than that principal campaign committee, it must be reported as a
donation in kind for the year in which the advance of credit was made.

deleted text begin (k)deleted text endnew text begin (l)new text end The report must disclose the name, address, and registration number if registered
with the board of each political committee, political fund, principal campaign committee,
or party unit to which contributions have been made that aggregate in excess of $200 within
the year and the amount and date of each contribution.

deleted text begin (l)deleted text endnew text begin (m)new text end The report must disclose the sum of all contributions made by the reporting entity
during the reporting period.

deleted text begin (m)deleted text endnew text begin (n)new text end The report must disclose the name, address, and registration number if registered
with the board of each individual or association to whom noncampaign disbursements have
been made that aggregate in excess of $200 within the year by or on behalf of the reporting
entity and the amount, date, and purpose of each noncampaign disbursement, including an
explanation of how the expenditure was used.

deleted text begin (n)deleted text endnew text begin (o)new text end The report must disclose the sum of all noncampaign disbursements made within
the year by or on behalf of the reporting entity.

deleted text begin (o)deleted text endnew text begin (p)new text end The report must disclose the name and address of a nonprofit corporation that
provides administrative assistance to a political committee or political fund as authorized
by section 211B.15, subdivision 17, the type of administrative assistance provided, and the
aggregate fair market value of each type of assistance provided to the political committee
or political fund during the reporting period.

deleted text begin (p)deleted text endnew text begin (q)new text end Legislative, statewide, and judicial candidates, party units, and political committees
and funds must itemize contributions that in aggregate within the year exceed $200 for
legislative or statewide candidates or more than $500 for ballot questions on reports submitted
to the board. The itemization must include the date on which the contribution was received,
the individual or association that provided the contribution, and the address of the contributor.
Additionally, the itemization for a donation in kind must provide a description of the item
or service received. Contributions that are less than the itemization amount must be reported
as an aggregate total.

deleted text begin (q)deleted text endnew text begin (r)new text end Legislative, statewide, and judicial candidates, party units, political committees
and funds, and committees to promote or defeat a ballot question must itemize expenditures
and noncampaign disbursements that in aggregate exceed $200 in a calendar year on reports
submitted to the board. The itemization must include the date on which the committee made
or became obligated to make the expenditure or disbursement, the name and address of the
vendor that provided the service or item purchased, and a description of the service or item
purchased, including an explanation of how the expenditure was used. Expenditures and
noncampaign disbursements must be listed on the report alphabetically by vendor.

Sec. 2.

Minnesota Statutes 2018, section 10A.34, subdivision 4, is amended to read:


Subd. 4.

Penalty for violations of chapter new text begin10B and new text end211B under board's jurisdiction.

If
a civil penalty is not specified innew text begin chapter 10B ornew text end a section of chapter 211B brought under
the board's jurisdiction by section 10A.022, subdivision 3, the board may impose a civil
penalty of up to $3,000.

Sec. 3.

new text begin [10B.01] DEFINITIONS.
new text end

new text begin Except where otherwise provided, the definitions in section 10A.01 apply to this chapter.
new text end

Sec. 4.

new text begin [10B.02] ISSUANCE OF POLITICAL CONTRIBUTION VOUCHERS.
new text end

new text begin Subdivision 1. new text end

new text begin Issuance of vouchers to active voters. new text end

new text begin (a) No later than March 1 of each
year, the secretary of state must provide a political contribution voucher to every person
with an active registration in the statewide voter registration system as of the previous
December 31. Each voucher must be redeemable by a qualifying principal campaign
committee or political party for a contribution of $100 to that committee or party. The
secretary of state must provide an option for a voter to request to receive the voucher in an
electronic format.
new text end

new text begin (b) A person who registers to vote between January 1 and October 1 of each year must
be provided a voucher upon verification of the voter's address.
new text end

new text begin (c) A person may request that the voucher be delivered to a physical or electronic address
that is other than that indicated in the person's voter registration record, provided that the
alternate physical address is in Minnesota.
new text end

new text begin (d) The secretary of state must not deliver a voucher to a voter whose registration is
listed as "challenged" in the statewide voter registration system.
new text end

new text begin Subd. 2. new text end

new text begin Opt-in; persons who are not registered to vote. new text end

new text begin Any person who is otherwise
eligible to vote in Minnesota, but not registered, may submit a written request to the secretary
of state for the issuance of a voucher under subdivision 1. A request under this subdivision
may be submitted to the secretary of state between January 1 and July 1 of each year. The
secretary of state must prescribe a form for this purpose. Upon verification that the person
is eligible to receive a voucher, the secretary of state must deliver the voucher to the eligible
person no later than October 1 of that year.
new text end

Sec. 5.

new text begin [10B.03] FORM OF VOUCHER; RULEMAKING.
new text end

new text begin The Campaign Finance and Public Disclosure Board must adopt rules setting the form
of the political contribution voucher. At a minimum, the voucher must:
new text end

new text begin (1) require the holder to indicate the name of the candidate or political party unit to
which the value of the voucher is to be assigned;
new text end

new text begin (2) provide a space for the holder's name, address, and original signature, along with a
statement by the holder attesting to the holder's understanding of the laws and rules governing
the political contribution voucher program; and
new text end

new text begin (3) include a clear indication that the voucher has no cash value, is not transferable, and
may be assigned only as provided in the laws and rules governing the voucher program.
new text end

Sec. 6.

new text begin [10B.04] ASSIGNMENT, DELIVERY, AND RECEIPT OF VOUCHER.
new text end

new text begin Subdivision 1. new text end

new text begin Assignment. new text end

new text begin (a) Political contribution vouchers are only assignable as
authorized by this section.
new text end

new text begin (b) A person lawfully holding a voucher may assign it to a qualified candidate or political
party by completing the information required under section 10B.03 and delivering the
voucher to the board, a qualified candidate, or a representative of a qualified candidate or
political party. The representative of a candidate or political party must register with the
board for this purpose.
new text end

new text begin Subd. 2. new text end

new text begin Delivery. new text end

new text begin A properly assigned political contribution voucher may be delivered
to the qualified candidate or political party by mail, in person, or electronically through the
board's website. The holder of a voucher may designate an agent to deliver an assigned
voucher in person. The board must establish a secure, user-friendly online system for
electronic delivery of assigned vouchers. A qualified candidate, or a registered representative
of a qualified candidate or political party, may assist a holder in accessing the online system
for delivery of an assigned voucher.
new text end

new text begin Subd. 3. new text end

new text begin Deadline for assignment and redemption. new text end

new text begin A political contribution voucher
is valid for a contribution redemption only if assigned to a qualified candidate or political
party by November 30 of the year in which it was issued, and submitted for redemption by
the qualified candidate or political party by December 31 of that year.
new text end

new text begin Subd. 4. new text end

new text begin Status of voucher if voter becomes ineligible to vote. new text end

new text begin A voucher is invalid if
the holder to which it was issued becomes ineligible to vote in Minnesota before the voucher
is assigned.
new text end

new text begin Subd. 5. new text end

new text begin Assignment is irrevocable. new text end

new text begin The valid assignment and delivery of a voucher
is irrevocable. In making an assignment, the holder of the voucher assumes the risk that the
voucher may not be redeemed by the candidate or political party to which it is assigned, or
that the candidate or political party may become ineligible to redeem the voucher after it is
assigned.
new text end

new text begin Subd. 6. new text end

new text begin Chapter 325L applies. new text end

new text begin Chapter 325L applies to political contribution vouchers
assigned, delivered, or submitted for redemption under this chapter in an electronic format.
new text end

Sec. 7.

new text begin [10B.05] NO CASH VALUE.
new text end

new text begin Political contribution vouchers have no cash value and are not assets, income, or the
property of the holder to which a voucher is issued.
new text end

Sec. 8.

new text begin [10B.06] PROHIBITIONS.
new text end

new text begin Assignment or transfer of a political contribution voucher for cash or other consideration
is prohibited. A person may not offer to purchase, buy, or sell a voucher, and may not
transfer it as a gift to any other person. A voucher may not be assigned by proxy, power of
attorney, or agent.
new text end

Sec. 9.

new text begin [10B.07] QUALIFICATION OF CANDIDATES AND POLITICAL PARTIES.
new text end

new text begin Subdivision 1. new text end

new text begin Candidate qualification. new text end

new text begin (a) To be qualified for assignment or redemption
of a political contribution voucher, a candidate must, as of the time the voucher is assigned
and redeemed:
new text end

new text begin (1) have designated a principal campaign committee that is currently registered under
chapter 10A;
new text end

new text begin (2) be seeking an office for which voluntary spending limits are specified in section
10A.25; and
new text end

new text begin (3) have signed and be currently bound by an agreement to limit campaign expenditures
as provided in section 10A.322.
new text end

new text begin (b) A candidate is no longer qualified to receive by assignment or redeem a voucher if
the candidate fails to advance to a general election following a primary election for the
office to which the candidate is seeking election or if the candidate is determined to be in
violation of the terms of the agreement to limit campaign expenditures provided in section
10A.322.
new text end

new text begin Subd. 2. new text end

new text begin Political party qualification. new text end

new text begin A political contribution voucher may be assigned
to and redeemed by a major political party as defined in section 200.02, subdivision 7, or
a minor political party qualifying for inclusion on the income tax or property tax refund
form under section 10A.31, subdivision 3a.
new text end

Sec. 10.

new text begin [10B.08] REDEMPTION OF VOUCHERS; DISTRIBUTION OF
CONTRIBUTIONS.
new text end

new text begin Subdivision 1. new text end

new text begin Redemption procedures. new text end

new text begin A candidate or political party that has been
assigned a political contribution voucher may submit it to the board for redemption. Assigned
vouchers submitted directly to the board by the holder to which the voucher was issued are
presumed submitted for redemption on behalf of the assigned candidate or party.
new text end

new text begin Subd. 2. new text end

new text begin Verification. new text end

new text begin (a) The board must verify the following before redeeming a
voucher:
new text end

new text begin (1) the qualification of the receiving candidate or political party;
new text end

new text begin (2) the eligibility of the person to whom the voucher was issued; and
new text end

new text begin (3) whether redemption of the voucher would result in the candidate or political party
receiving a contribution in excess of the amounts authorized by law.
new text end

new text begin (b) The board may require the person to whom the voucher is issued, or the assigned
candidate or political party, to submit documents or records necessary to complete the
verification required by this subdivision. The eligibility of the person to whom a voucher
is issued may be confirmed by the secretary of state.
new text end

new text begin (c) The board must provide a notice to the original holder of a voucher and to the assigned
recipient if a voucher cannot be verified as eligible for redemption.
new text end

new text begin Subd. 3. new text end

new text begin Distribution of contribution. new text end

new text begin Upon determination that the voucher is valid
for redemption, the board must disburse the value of the voucher to the assigned candidate's
principal campaign committee or to the treasurer of the assigned political party.
new text end

new text begin Subd. 4. new text end

new text begin Effect of vouchers on contribution reporting and limits. new text end

new text begin The value of the
voucher, once redeemed, must be recorded as a contribution made in the name of the person
to whom the voucher is issued. Redeemed vouchers must be included in the calculation of
that person's contributions for purposes of reporting under section 10A.20, subdivision 3,
and for purposes of the contribution limits established in section 10A.27.
new text end

new text begin Subd. 5. new text end

new text begin Redemption and distribution schedule. new text end

new text begin The board must promptly verify all
assigned vouchers received by the board, regardless of the method of submission. The board
must redeem valid vouchers and distribute contributions on a regular schedule, no less than
two times per month.
new text end

new text begin Subd. 6. new text end

new text begin Appropriation. new text end

new text begin Amounts necessary to redeem vouchers and distribute the
resulting contributions required under this chapter are appropriated annually from the general
fund to the board.
new text end

Sec. 11.

new text begin [10B.09] USE OF CONTRIBUTION.
new text end

new text begin A contribution received by a principal campaign committee or political party under this
chapter may only be used for purposes authorized under chapter 10A or section 211B.12.
new text end

Sec. 12.

new text begin [10B.10] RETURN OF PROCEEDS; RULEMAKING.
new text end

new text begin (a) A candidate who has redeemed a political contribution voucher and subsequently
withdraws as a candidate for office, dies, becomes ineligible, loses qualification, is defeated
in a primary or general election, or is elected at a general election must, within a reasonable
period, return any unspent voucher proceeds to the board.
new text end

new text begin (b) The board must adopt rules establishing accounting standards and other requirements
for compliance with this section.
new text end

Sec. 13.

new text begin [10B.11] VIOLATIONS; ENFORCEMENT.
new text end

new text begin The board may make audits and investigations with respect to the requirements of this
chapter, consistent with the authority, procedures, and remedies provided in sections 10A.022
and 10A.34.
new text end

Sec. 14.

Minnesota Statutes 2018, section 289A.37, subdivision 2, is amended to read:


Subd. 2.

Erroneous refunds.

(a) Except as provided in paragraph (b), an erroneous
refund occurs when the commissioner issues a payment to a person that exceeds the amount
the person is entitled to receive under law. An erroneous refund is considered an
underpayment of tax on the date issued.

(b) To the extent that the amount paid does not exceed the amount claimed by the
taxpayer, an erroneous refund does not include the following:

(1) any amount of a refund or credit paid pursuant to a claim for refund filed by a
taxpayer, including but not limited to refunds of claims made under section deleted text begin290.06,
subdivision 23;
deleted text end 290.067; 290.0671; 290.0672; 290.0674; 290.0675; 290.0677; 290.068;
290.0681; or 290.0692; or chapter 290A; or

(2) any amount paid pursuant to a claim for refund of an overpayment of tax filed by a
taxpayer.

(c) The commissioner may make an assessment to recover an erroneous refund at any
time within two years from the issuance of the erroneous refund. If all or part of the erroneous
refund was induced by fraud or misrepresentation of a material fact, the assessment may
be made at any time.

(d) Assessments of amounts that are not erroneous refunds under paragraph (b) must be
conducted under section 289A.38.

Sec. 15.

Minnesota Statutes 2018, section 289A.50, subdivision 1, is amended to read:


Subdivision 1.

General right to refund.

(a) Subject to the requirements of this section
and section 289A.40, a taxpayer who has paid a tax in excess of the taxes lawfully due and
who files a written claim for refund will be refunded or credited the overpayment of the tax
determined by the commissioner to be erroneously paid.

(b) The claim must specify the name of the taxpayer, the date when and the period for
which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer claims
was erroneously paid, the grounds on which a refund is claimed, and other information
relative to the payment and in the form required by the commissioner. An income tax, estate
tax, or corporate franchise tax return, or amended return claiming an overpayment constitutes
a claim for refund.

(c) When, in the course of an examination, and within the time for requesting a refund,
the commissioner determines that there has been an overpayment of tax, the commissioner
shall refund or credit the overpayment to the taxpayer and no demand is necessary. If the
overpayment exceeds $1, the amount of the overpayment must be refunded to the taxpayer.
If the amount of the overpayment is less than $1, the commissioner is not required to refund.
In these situations, the commissioner does not have to make written findings or serve notice
by mail to the taxpayer.

(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
care exceeds the tax against which the credit is allowable, the amount of the excess is
considered an overpayment. deleted text beginThe refund allowed by section 290.06, subdivision 23, is also
considered an overpayment.
deleted text end The requirements of section 270C.33 do not apply to the
refunding of such an overpayment shown on the original return filed by a taxpayer.

(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
penalties, and interest reported in the return of the entertainment entity or imposed by section
290.9201, the excess must be refunded to the entertainment entity. If the excess is less than
$1, the commissioner need not refund that amount.

(f) If the surety deposit required for a construction contract exceeds the liability of the
out-of-state contractor, the commissioner shall refund the difference to the contractor.

(g) An action of the commissioner in refunding the amount of the overpayment does not
constitute a determination of the correctness of the return of the taxpayer.

(h) There is appropriated from the general fund to the commissioner of revenue the
amount necessary to pay refunds allowed under this section.

Sec. 16.

Minnesota Statutes 2018, section 290.01, subdivision 6, is amended to read:


Subd. 6.

Taxpayer.

The term "taxpayer" means any person or corporation subject to a
tax imposed by this chapter. deleted text beginFor purposes of section 290.06, subdivision 23, the term
"taxpayer" means an individual eligible to vote in Minnesota under section 201.014.
deleted text end

Sec. 17. new text beginPOLITICAL CONTRIBUTIONS REFUND; CALENDAR YEAR 2020
CONTRIBUTIONS AND RECEIPTS.
new text end

new text begin Notwithstanding the repeal of the political contribution refund in section 18, the
commissioner of revenue must continue to pay refunds for political contributions made in
calendar year 2020 for claims filed by April 15, 2021. A candidate or political party may
not issue political contribution refund receipts after December 31, 2020.
new text end

Sec. 18. new text beginREPEALER.
new text end

new text begin Minnesota Statutes 2018, sections 10A.322, subdivision 4; 13.4967, subdivision 2; and
290.06, subdivision 23,
new text end new text begin are repealed.
new text end

Sec. 19. new text beginEFFECTIVE DATE; RULEMAKING.
new text end

new text begin This act is effective January 1, 2021, except that the Campaign Finance and Public
Disclosure Board may proceed to propose and adopt administrative rules required by this
act beginning July 1, 2020.
new text end

APPENDIX

Repealed Minnesota Statutes: 20-7849

10A.322 SPENDING LIMIT AGREEMENTS.

Subd. 4.

Refund receipt forms; penalty.

(a) The board must make available to a political party on request and to any candidate for whom an agreement under this section is effective, a supply of official refund receipt forms that state in boldface type that:

(1) a contributor who is given a receipt form is eligible to claim a refund as provided in section 290.06, subdivision 23; and

(2) if the contribution is to a candidate, that the candidate has signed an agreement to limit campaign expenditures as provided in this section.

The forms must provide duplicate copies of the receipt to be attached to the contributor's claim.

(b) The willful issuance of an official refund receipt form or a facsimile of one to any of the candidate's contributors by a candidate or treasurer of a candidate who did not sign an agreement under this section is subject to a civil penalty of up to $3,000 imposed by the board.

(c) The willful issuance of an official refund receipt form or a facsimile to an individual not eligible to claim a refund under section 290.06, subdivision 23, is subject to a civil penalty of up to $3,000 imposed by the board.

(d) A violation of paragraph (b) or (c) is a misdemeanor.

13.4967 OTHER TAX DATA CODED ELSEWHERE.

Subd. 2.

Political contribution refund.

Certain political contribution refund data in the Revenue Department are classified under section 290.06, subdivision 23.

290.06 RATES OF TAX; CREDITS.

Subd. 23.

Refund of contributions to political parties and candidates.

(a) A taxpayer may claim a refund equal to the amount of the taxpayer's contributions made in the calendar year to candidates and to a political party. The maximum refund for an individual must not exceed $50 and for a married couple, filing jointly, must not exceed $100. A refund of a contribution is allowed only if the taxpayer files a form required by the commissioner and attaches to the form a copy of an official refund receipt form issued by the candidate or party and signed by the candidate, the treasurer of the candidate's principal campaign committee, or the chair or treasurer of the party unit, after the contribution was received. The receipt forms must be numbered, and the data on the receipt that are not public must be made available to the campaign finance and public disclosure board upon its request. A claim must be filed with the commissioner no sooner than January 1 of the calendar year in which the contribution was made and no later than April 15 of the calendar year following the calendar year in which the contribution was made. A taxpayer may file only one claim per calendar year. Amounts paid by the commissioner after June 15 of the calendar year following the calendar year in which the contribution was made must include interest at the rate specified in section 270C.405.

(b) No refund is allowed under this subdivision for a contribution to a candidate unless the candidate:

(1) has signed an agreement to limit campaign expenditures as provided in section 10A.322;

(2) is seeking an office for which voluntary spending limits are specified in section 10A.25; and

(3) has designated a principal campaign committee.

This subdivision does not limit the campaign expenditures of a candidate who does not sign an agreement but accepts a contribution for which the contributor improperly claims a refund.

(c) For purposes of this subdivision, "political party" means a major political party as defined in section 200.02, subdivision 7, or a minor political party qualifying for inclusion on the income tax or property tax refund form under section 10A.31, subdivision 3a.

A "major party" or "minor party" includes the aggregate of that party's organization within each house of the legislature, the state party organization, and the party organization within congressional districts, counties, legislative districts, municipalities, and precincts.

"Candidate" means a candidate as defined in section 10A.01, subdivision 10, except a candidate for judicial office.

"Contribution" means a gift of money.

(d) The commissioner shall make copies of the form available to the public and candidates upon request.

(e) The following data collected or maintained by the commissioner under this subdivision are private: the identities of individuals claiming a refund, the identities of candidates to whom those individuals have made contributions, and the amount of each contribution.

(f) The commissioner shall report to the campaign finance and public disclosure board by each August 1 a summary showing the total number and aggregate amount of political contribution refunds made on behalf of each candidate and each political party. These data are public.

(g) The amount necessary to pay claims for the refund provided in this section is appropriated from the general fund to the commissioner of revenue.

(h) For a taxpayer who files a claim for refund via the Internet or other electronic means, the commissioner may accept the number on the official receipt as documentation that a contribution was made rather than the actual receipt as required by paragraph (a).