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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language


  

                         Laws of Minnesota 1983 

                        CHAPTER 222--S.F.No. 267
           An act relating to taxation; increasing the amount of 
          reduced valuations required to be maintained as public 
          record; allowing the commissioner discretion in 
          apportioning levies; increasing the amount of 
          reduction in valuation requiring an opportunity for 
          hearing; clarifying the definition of real property 
          for ad valorem purposes; classifying farm rental value 
          data; allowing county auditors to combine legal 
          descriptions over section lines; excluding certain 
          corporations from receiving agricultural property tax 
          valuation; providing for continued deferred assessment 
          of open space property after certain sales; providing 
          for the assessment of certain class 3 property based 
          upon its use; requiring publication of certain 
          requirements for obtaining a homestead after the 
          assessment date; providing for split classification of 
          certain homestead property; removing special taxing 
          districts from levy limits; allowing counties to 
          charge for dishonored checks; allowing the rounding of 
          tax amounts on tax statements; allowing the use of the 
          previous year's mill rate in certain cases when 
          distributing delinquent tax proceeds; changing the 
          date for filing list of delinquent personal property 
          taxes; extending application of the alternate sale 
          procedure; increasing the fee for lost deeds; changing 
          the process for distributing mortgage registration tax 
          proceeds; updating to the Internal Revenue Code for 
          purposes of the estate tax; requiring filing of an 
          amended estate tax return in certain situations; 
          clarifying the date interest accrues on estate tax 
          amounts due; providing for department action following 
          the filing of an amended return; requiring state's 
          share of federal credit to not be less than state's 
          share of the estate; changing the requirement for 
          filing a declaration of estimated gross earnings tax; 
          imposing a penalty for failure to pay estimated gross 
          earnings tax; extending the time allowed to claim 
          gasoline or special fuel tax refunds; changing the 
          requirements relating to distribution of free samples 
          of cigarettes; imposing a penalty for failure to pay 
          the tax on wines and spirituous liquors; conforming 
          penalties for nonpayment of tax on beer to penalties 
          imposed on other taxes; requiring payment of current 
          taxes before a plat is recorded; delaying 
          implementation of the assessment penalty; increasing 
          the fee for issuance of a petroleum products 
          distributor's license; increasing the fee for issuance 
          of special fuel dealers or bulk purchasers licenses; 
          increasing the fee for issuance of a motor carrier 
          license; increasing the fee for issuance of a 
          temporary trip permit; allowing the city of 
          Minneapolis to temporarily exempt certain property 
          from taxation; amending Minnesota Statutes 1982, 
          sections 270.10, subdivisions 1 and 3; 270.12, 
          subdivision 3; 270.19; 272.03, subdivision 1; 272.46, 
          subdivision 2; 273.11, subdivision 7; 273.111, 
          subdivision 3; 273.112, subdivision 7, and by adding a 
          subdivision; 273.13, subdivisions 4 and 16, and by 
          adding a subdivision; 275.50, subdivision 2; 276.02; 
          276.04; 276.10; 277.02; 282.01, subdivision 7a; 
          282.33, subdivision 1; 287.08; 291.005, subdivision 1; 
          291.03, subdivision 1; 291.07, subdivision 1; 291.09, 
          subdivision 3a; 291.131, subdivision 6; 291.132, 
          subdivision 1; 291.215, subdivision 3; 295.365; 
          295.366, subdivision 1; 290.06, subdivision 2; 296.12, 
          subdivisions 1 and 2; 296.17, subdivisions 3, 10, and 
          17; 297.03, subdivision 10; 340.485, subdivision 1, 
          and by adding subdivisions; 340.492; 477A.04, 
          subdivision 2; 505.04; repealing Minnesota Statutes 
          1982, sections 272.022; 272.023; 272.024; 273.13, 
          subdivision 18; 273.23; 273.24; 273.28; 273.29; 
          273.30; 273.31; 273.34; 273.44; 273.45; 273.52; 
          288.01; 288.02; 288.03; 288.04; 288.05; 291.07, 
          subdivision 3; and 473F.04. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1982, section 270.10, 
subdivision 1, is amended to read: 
    Subdivision 1.  [IN WRITING; APPROVAL BY ATTORNEY GENERAL.] 
All orders and decisions of the commissioner of revenue, or any 
of his subordinates, respecting any tax, assessment, or other 
obligation, shall be in writing, filed in the offices of the 
department.  No order or decision issued after June 30, 1983, 
increasing or decreasing any tax, assessment, or other 
obligation by a sum exceeding $500 $1,000 on real or personal 
property, or the assessed valuation thereof, or other obligation 
relating thereto, the result of which is to increase or decrease 
the total amount payable including penalties and interest, by a 
sum exceeding $1,000, and no order or decision increasing or 
decreasing any other tax by a sum exceeding $1,000 exclusive of 
penalties and interest, shall be made without the written 
signature or facsimile signature of the commissioner, a deputy 
commissioner, assistant commissioner, division director, or 
acting division director in each case.  Written notice of every 
order granting a reduction, abatement, or refundment exceeding 
$5,000 of any tax exclusive of penalties and interest, shall be 
given within five days to the attorney general.  The attorney 
general shall forthwith examine such order, and if he deems the 
same proper and legal he shall approve the same in writing, and 
may waive the right of appeal therefrom in behalf of the state; 
otherwise he shall take an appeal from the order in behalf of 
the state as herein provided; but written approval of the 
commissioner or his deputy and written notice to the attorney 
general, shall not be required with respect to the following 
orders:  (1) orders reducing assessed valuation of property by 
reason of its classification as a homestead; (2) orders not 
involving refunds which have the effect only of correcting 
income and franchise tax assessments to conform to the amounts 
shown on final returns filed as provided by section 290.42, 
clause (6); (3) original orders for the refundment of gasoline 
and special fuel taxes. 
     Sec. 2.  Minnesota Statutes 1982, section 270.10, 
subdivision 3, is amended to read: 
    Subd. 3.  [REDUCTIONS, ABATEMENTS, REFUNDMENTS; STATEMENT.] 
The commissioner shall maintain as a public record in the 
department a statement of all abatements, reductions, and 
refundments of assessments, taxes, or other obligations granted 
by the department during the biennium, which require the written 
approval of the commissioner or his deputy, and of which written 
notice to the attorney general is required, under the provisions 
of subdivision 1; and, all reductions of assessed valuation of 
more than $50,000 $100,000 and all reductions, refundments, or 
abatements of real estate tax of more than $1,000 shall be 
separately shown in such statement.  Such statement shall show 
the names of all taxpayers or other persons concerned, the 
original amount of each assessment, tax, or other obligation, 
the amount of abatement, reduction, or refundment allowed in 
each case, and the totals of the respective items, 
notwithstanding any provisions of law requiring secrecy to the 
contrary.  The commissioner shall include in such statement the 
amount of all increases of taxes or assessments made by the 
department, classified in such manner as he may deem proper, but 
not showing the names of taxpayers or other persons concerned or 
the amounts in individual cases. 
     Sec. 3.  Minnesota Statutes 1982, section 270.12, 
subdivision 3, is amended to read: 
    Subd. 3.  For taxes levied in 1980 and 1981, when a taxing 
jurisdiction lies in two or more counties, and the sales ratio 
studies prepared by the department of revenue show that the 
average level of assessment in the several portions of the 
district in the different counties differs by more than 20 
percent, the board shall order that the levy of the taxing 
jurisdiction be apportioned among the portions in the different 
counties in the same proportion as the adjusted assessed value 
as determined by the equalization aid review committee in each 
portion is to the total adjusted assessed value, as determined 
by the equalization aid review committee, of the taxing 
jurisdiction; if the studies show that the level differs by more 
than five percent, the board may order the apportionment of the 
levy.  For taxes levied in 1982 1983 and thereafter when a 
taxing jurisdiction lies in two or more counties, if the sales 
ratio studies prepared by the department of revenue show that 
the level differs average levels of assessment in the several 
portions of the taxing jurisdictions in the different counties 
differ by more than five percent, the board shall order the 
apportionment of the levy, unless (a) the proportion of total 
adjusted assessed value in one of the counties is less than ten 
percent of the total adjusted assessed value in the taxing 
jurisdiction and the average level of assessment in that portion 
of the taxing jurisdiction is the level which differs by more 
than five percent from the assessment level in any one of the 
other portions of the taxing jurisdiction; (b) significant 
changes have been made in the level of assessment in the taxing 
jurisdiction which have not been reflected in the sales ratio 
study, and those changes alter the assessment levels in the 
portions of the taxing jurisdiction so that the assessment level 
now differs by five percent or less; or (c) commercial, 
industrial, mineral, or public utility property predominates in 
one county within the taxing jurisdiction and another class of 
property predominates in another county within that same taxing 
jurisdiction.  If one or more of these factors are present, the 
board may order the apportionment of the levy.  
     If, pursuant to this subdivision, the board apportions the 
levy, then that levy apportionment among the portions in the 
different counties shall be made in the same proportion as the 
adjusted assessed value as determined by the equalization aid 
review committee in each portion is to the total adjusted 
assessed value of the taxing jurisdiction. 
    For the purposes of this section, the average level of 
assessment in a taxing jurisdiction or portion thereof shall be 
the aggregate assessment sales ratio.  Assessed values as 
determined by the equalization aid review committee shall be the 
values as determined for the year preceding the year in which 
the levy to be apportioned is levied. 
             Actions pursuant to this subdivision shall be commenced 
subsequent to the annual meeting on August 15 of the state board 
of equalization, but notice of the action shall be given to the 
affected jurisdiction and the appropriate county auditors by the 
following November 15. 
             Apportionment of a levy pursuant to this subdivision shall 
be considered as a remedy to be taken after equalization 
pursuant to subdivision 2, and when equalization within the 
jurisdiction would disturb equalization within other 
jurisdictions of which the several portions of the jurisdiction 
in question are a part. 
    Sec. 4.  Minnesota Statutes 1982, section 270.19, is 
amended to read: 
    270.19 [MUNICIPALITIES TO BE PARTY TO TAX HEARINGS.] 
    Any city, town, school district, or county (all of which 
governmental subdivisions shall be embraced in the word 
"municipality" as used hereinafter) may appear at and become a 
party to any proceedings before the commissioner of revenue held 
for the purpose of equalizing or assessing any real or personal 
property in such municipality, or reducing the assessed 
valuation of any such property.  For that purpose any such 
municipality may employ counsel and disburse money for other 
expenses in connection with such proceedings, on duly itemized, 
verified claims, which shall be audited and allowed as now 
provided by law for the allowance of claims against a 
municipality.  It shall be the duty of the commissioner of 
revenue, at the time of such hearing, to grant the municipality, 
at its request, such further reasonable time as may be necessary 
for such municipality to prepare for further hearing.  Before 
granting any reduction in assessed valuation exceeding $50,000 
$100,000, it shall be the duty of the commissioner of revenue, 
when any taxpayer or property owner has applied to the 
commissioner after June 30, 1983, for a reduction of the 
assessed valuation of any real or personal property in an amount 
exceeding $50,000 $100,000, to give written notice to the 
officials of the municipality wherein such property is located 
and to permit such municipality to have reasonable opportunity 
to be heard at any proceedings concerning such reduction.  
    Sec. 5.  Minnesota Statutes 1982, section 272.03, 
subdivision 1, is amended to read: 
    Subdivision 1.  [REAL PROPERTY.] (a) For the purposes of 
taxation, "real property" includes the land itself, rails, ties, 
and other track materials annexed to the land, and all 
buildings, structures, and improvements or other fixtures on it, 
and all rights and privileges belonging or appertaining to it, 
and all mines, minerals, quarries, fossils, and trees on or 
under it.  
    (b) A building or structure shall include the building or 
structure itself, together with all improvements or fixtures 
annexed to the building or structure, which are integrated with 
and of permanent benefit to the building or structure, 
regardless of the present use of the building, and which cannot 
be removed without substantial damage to itself or to the 
building or structure.  
    (c) (i) The term real property shall not include tools, 
implements, machinery, and equipment attached to or installed in 
real property for use in the business or production activity 
conducted thereon, regardless of size, weight or method of 
attachment.  
    (ii) The exclusion provided in clause (c) (i) shall not 
apply to machinery and equipment includable as real estate by 
clauses (a) and (b) even though such machinery and equipment is 
used in the business or production activity conducted on the 
real property if and to the extent such business or production 
activity consists of furnishing services or products to other 
buildings or structures which are subject to taxation under this 
chapter.  
    Sec. 6.  Minnesota Statutes 1982, section 272.46, 
subdivision 2, is amended to read: 
    Subd. 2.  [AUDITOR TO COMBINE LEGAL DESCRIPTIONS.] The 
county auditor, upon written application of any person, shall 
for property tax purposes only, combine legal descriptions, as 
defined in section 272.195, of contiguous parcels to which the 
applicants hold title.  
    The county auditor shall not be required to combine legal 
descriptions over section lines in the following situations: 
when the parcels to be combined are located in different school 
districts or different taxing jurisdictions or when a 
combination of legal descriptions would require the auditor's 
office to modify an existing record-keeping system.  
    Sec. 7.  Minnesota Statutes 1982, section 273.11, 
subdivision 7, is amended to read: 
    Subd. 7.  [AGRICULTURAL LAND.] Tillable agricultural land 
shall be valued at the lesser of its market value or the value 
which could be derived from capitalizing its free market gross 
rental rate as determined for that grade of land at a rate of 
5.6 percent.  Each county assessor shall survey the farm rental 
values of each grade of farmland in each township in the county 
and shall determine a farm rental value to be used for the 
assessment of each grade.  The values so determined shall be 
presented to township boards of review at their annual meetings 
held pursuant to section 274.01 in the year prior to that in 
which those values might be used in determining tillable 
agricultural land values.  The boards of review and any property 
owners may present their comments on the values, including any 
evidence indicating that the values are inaccurate, by December 
1 of the year when the values were presented to the board.  The 
county assessor shall make his final determination of assessed 
valuations for January 2 of the subsequent year based on his 
determinations of the farm rental values as modified by any 
comments of board members or other property owners that he finds 
persuasive.  Nontillable agricultural land and buildings on 
agricultural land shall be valued in the usual manner.  The data 
collected by political subdivisions relating to farm rental 
values shall be classified as private data pursuant to section 
13.02, subdivision 12.  Any data collected shall be made 
available to the commissioner and, upon request, to other county 
assessors.  
    Sec. 8.  Minnesota Statutes 1982, section 273.111, 
subdivision 3, is amended to read: 
    Subd. 3.  Real estate consisting of ten acres or more shall 
be entitled to valuation and tax deferment under this section 
only if it is actively and exclusively devoted to agricultural 
use as defined in subdivision 6 and either (1) is the homestead 
of the owner, or of a surviving spouse, child, or sibling of the 
owner or is real estate which is farmed with the real estate 
which contains the homestead property, or (2) has been in 
possession of the applicant, his spouse, parent, or sibling, or 
any combination thereof, for a period of at least seven years 
prior to application for benefits under the provisions of Laws 
1969, chapter 1039, or (3) is the homestead of a shareholder in 
a family farm corporation as defined in section 500.24, 
notwithstanding the fact that legal title to the real estate may 
be held in the name of the family farm corporation.  Valuation 
of real estate under this section is limited to parcels the 
ownership of which is in noncorporate entities except for family 
farm corporations organized pursuant to section 500.24. 
Corporate entities who previously qualified for tax deferment 
pursuant to this section and who continue to otherwise qualify 
under subdivisions 3 and 6 for a period of at least three years 
following the effective date of this section will not be 
required to make payment of the previously deferred taxes, 
notwithstanding the provisions of subdivision 9.  Sale of the 
land prior to the expiration of the three-year period shall 
result in payment of deferred taxes as follows:  sale within the 
first year requires payment of payable 1980, 1981, and 1982 
deferred taxes; sale during the second year requires payment of 
payable 1981 and 1982 taxes deferred; and sale at any time 
during the third year will require payment of payable 1983 taxes 
deferred.  Deferred taxes shall be paid even if the land 
qualifies pursuant to subdivision 11a.  Special assessments are 
payable at the end of the three-year period or at time of sale, 
whichever comes first.  
    Sec. 9.  Minnesota Statutes 1982, section 273.112, 
subdivision 7, is amended to read: 
    Subd. 7.  When real property which is being, or has been, 
valued and assessed under this section is sold or no longer 
qualifies under subdivision 3, the portion sold or the portion 
which no longer qualifies under subdivision 3 shall be subject 
to additional taxes, in the amount equal to the difference 
between the taxes determined in accordance with subdivision 4, 
and the amount determined under subdivision 5, provided, 
however, that the amount determined under subdivision 5 shall 
not be greater than it would have been had the actual bona fide 
sale price of the real property at an arms length transaction 
been used in lieu of the market value determined under 
subdivision 5.  Such The additional taxes shall be extended 
against the property on the tax list for the current year, 
provided, however, that no interest or penalties shall be levied 
on such the additional taxes if timely paid, and provided 
further, that such the additional taxes shall only be levied 
with respect to the last seven years that the said property has 
been valued and assessed under this section.  
    Sec. 10.  Minnesota Statutes 1982, section 273.112, is 
amended by adding a subdivision to read: 
    Subd. 10.  When title to real property qualifying under 
subdivision 3 is transferred, no additional taxes shall be 
extended against the property if (a) the property continues to 
qualify pursuant to subdivision 3 and (b) the purchaser files an 
application for continued deferment of taxes pursuant to 
subdivision 6 within 30 days after the sale.  
    Sec. 11.  Minnesota Statutes 1982, section 273.13, 
subdivision 4, is amended to read: 
    Subd. 4.  [CLASS 3.] (a) Tools, implements and machinery of 
an electric generating, transmission or distribution system or a 
pipeline system transporting or distributing water, gas, or 
petroleum products or mains and pipes used in the distribution 
of steam or hot or chilled water for heating or cooling 
buildings, which are fixtures, all agricultural land, except as 
provided by classes 1, 3b, 3e, all buildings and structures 
assessed as personal property and situated upon land of the 
state of Minnesota or the United States government which is 
rural in character and devoted or adaptable to rural but not 
necessarily agricultural use shall constitute class 3 and shall 
be valued and assessed at 33-1/3 percent of the market value 
thereof, except as provided in clause (b).  All buildings and 
structures assessed as personal property and situated upon land 
of the state of Minnesota or the United States government which 
is rural in character and devoted or adaptable to rural but not 
necessarily agricultural use shall be assessed based upon the 
use made of the building or structure.  Except as provided in 
subdivision 5a, all real property devoted to temporary and 
seasonal residential occupancy for recreational purposes, and 
which is not devoted to commercial purposes for more than 200 
days in the year preceding the year of assessment, shall be 
class 3 property and assessed accordingly.  For this purpose, 
property is devoted to commercial use on a specific day if it is 
used, or offered for use, and a fee is charged for such use.  
Class 3 shall also include commercial use real property used 
exclusively for recreational purposes in conjunction with class 
3 property devoted to temporary and seasonal residential 
occupancy for recreational purposes, up to a total of two acres, 
provided the property is not devoted to commercial recreational 
use for more than 200 days in the year preceding the year of 
assessment and is located within two miles of the class 3 
property with which it is used.  
    (b) Agricultural land which is classified as class 3 shall 
be assessed at 19 percent of its market value.  Real property 
devoted to temporary and seasonal residential occupancy for 
recreation purposes which is classified as class 3 shall be 
assessed at 21 percent of its market value. 
    Sec. 12.  Minnesota Statutes 1982, section 273.13, 
subdivision 16, is amended to read: 
    Subd. 16.  [HOMESTEAD ESTABLISHED AFTER ASSESSMENT DATE.] 
(1) Any property which was not used for the purpose of a 
homestead on the assessment date, but which was used for the 
purpose of a homestead on June 1 of such year, shall constitute 
class 3b, class 3c or class 3cc, as the case may be, to the 
extent of one-half of the valuation which would have been 
includible in such class and one-half the homestead tax credit 
to which it would have been entitled had the property been used 
as a homestead on both such dates. 
    (2) Any taxpayer meeting the requirements of clause (1) 
must notify the county assessor, or the assessor who has the 
powers of the county assessor pursuant to section 273.063, in 
writing, prior to June 15 of such year in order to qualify 
thereunder. 
    The county assessor and the county auditor are hereby 
empowered to make the necessary changes on their assessment and 
tax records to provide for proper homestead classification and 
credit as provided in clauses (1) and (2). 
    (3) The owner of any property qualifying under this 
subdivision, which has not been accorded the benefits of this 
subdivision, regardless of whether or not the notification 
required in clause (2) has been timely filed, may be entitled to 
receive such benefits by proper application as provided in 
sections 270.07 or 375.192. 
     The county assessor shall cause to be published in a 
newspaper of general circulation within the county no later than 
June 1 of each year a notice to the public informing them of the 
requirement to file an application for homestead prior to June 
15.  
    Sec. 13.  Minnesota Statutes 1982, section 273.13, is 
amended by adding a subdivision to read:  
    Subd. 21.  [LIMITATION ON HOMESTEAD CLASSIFICATION.] If the 
assessor has classified property as both homestead and 
nonhomestead, only the values attributable to the portion of the 
property classified as 3b, 3c, or 3cc shall be entitled to 
homestead treatment.  
    Except for buildings containing fewer than three units 
classified pursuant to section 273.13, subdivision 19, if the 
portion of a building used as the owner's homestead is separate 
from other dwelling units in the building, only the owner's 
residence plus the land attributable to the residence is to 
receive either the 3b, 3c, or 3cc classification. 
    Sec. 14.  Minnesota Statutes 1982, section 275.50, 
subdivision 2, is amended to read: 
    Subd. 2.  [GOVERNMENTAL SUBDIVISION.] "Governmental 
subdivision" means a county, home rule charter city, statutory 
city, or town or special taxing district determined by the 
department of revenue, except a town that has a population of 
less than 5,000 according to the most recent federal census, 
provided that the population of an incorporated municipality 
located within the boundaries of a town is not included in the 
population of the town.  The term does not include school 
districts or, the metropolitan transit commission created 
pursuant to section 473.404, or special taxing districts as 
determined by the department of revenue. 
    Sec. 15.  Minnesota Statutes 1982, section 276.02, is 
amended to read: 
    276.02 [TREASURER TO BE COLLECTOR.] 
    The county treasurer shall be the receiver and collector of 
all the taxes extended upon the tax lists of the county, whether 
levied for state, county, city, town, school, poor, bridge, 
road, or other purposes and of all fines, forfeitures, or 
penalties received by any person or officer for the use of the 
county.  He shall proceed to collect the same according to law 
and place the same when collected to the credit of the proper 
funds.  This section shall not apply to fines and penalties 
accruing to municipal corporations for the violation of their 
ordinances which are recoverable before a city justice.  The 
county board may by resolution authorize the treasurer to impose 
a charge for any dishonored checks.  
     Sec. 16.  Minnesota Statutes 1982, section 276.04, is 
amended to read: 
    276.04 [NOTICE OF RATES; PROPERTY TAX STATEMENTS.] 
    On receiving the tax lists from the county auditor, the 
county treasurer shall, if directed by the county board, give 
three weeks' published notice in a newspaper specifying the 
rates of taxation for all general purposes and the amounts 
raised for each specific purpose.  He shall, whether or not 
directed by the county board, cause to be printed on all tax 
statements, or on an attachment, a tabulated statement of the 
dollar amount due to each taxing authority and the amount to be 
paid to the state of Minnesota from the parcel of real property 
for which a particular tax statement is prepared.  The dollar 
amounts due the state, county, township or municipality and 
school district shall be separately stated but the amounts due 
other taxing districts, if any, may be aggregated.  The dollar 
amounts may be rounded to the nearest even whole dollar.  For 
purposes of this section whole odd-numbered dollars may be 
adjusted to the next higher even-numbered dollar.  The property 
tax statements for class 2a property shall contain the same 
information that is required on the tax statements for real 
property.  The county treasurer shall mail to taxpayers 
statements of their personal property taxes due, such statements 
to be mailed not later than February 15 (except in the case of 
Class 2a property), statements of the real property taxes due 
shall be mailed not later than January 31; provided, that the 
validity of the tax shall not be affected by failure of the 
treasurer to mail such statement.  Such real and personal 
property tax statements shall contain the market value, as 
defined in section 272.03, subdivision 8, used in determining 
the tax.  The statement shall show the amount attributable to 
section 124.2137 as "state paid agricultural credit" and the 
amount attributable to section 273.13, subdivisions 6 and 7 as 
"state paid homestead credit."  The statement shall show the 
reduction attributable to the aid given pursuant to section 
273.139 and shall indicate that the reduction is paid by the 
state of Minnesota.  If so directed by the county board, the 
treasurer shall visit places in the county as he deems expedient 
for the purpose of receiving taxes and the county board is 
authorized to pay the expenses of such visits and of preparing 
duplicate tax lists.  
    Sec. 17.  Minnesota Statutes 1982, section 276.10, is 
amended to read: 
    276.10 [APPORTIONMENT AND DISTRIBUTION OF FUNDS.] 
    On the settlement day in March, June, and November of each 
year, the county auditor and county treasurer shall distribute 
all undistributed funds in the treasury, apportioning them, as 
provided by law, and placing them to the credit of the state, 
town, city, school district, special district and each county 
fund.  Within 20 days after the distribution is completed, the 
county auditor shall make a report of it to the state auditor in 
the form prescribed by the state auditor.  The county auditor 
shall issue his warrant for the payment of moneys in the county 
treasury to the credit of the state, town, city, school 
district, or special districts on application of the persons 
entitled to receive them.  The county auditor may apply the mill 
rate from the year previous to the year of distribution when 
apportioning and distributing delinquent tax proceeds, provided 
that the composition of the previous year's mill rate between 
taxing districts is not significantly different than that which 
existed for the year of the delinquency.  
    Sec. 18.  Minnesota Statutes 1982, section 277.02, is 
amended to read: 
    277.02 [DELINQUENT LIST FILED IN COURT.] 
    On the tenth last secular day of July, of each year, the 
county treasurer shall make a list of all personal property 
taxes remaining delinquent July first, and shall immediately 
certify to and file the same with the clerk of the district 
court of his county, and upon such filing the list shall be 
prima facie evidence that all of the provisions of law in 
relation to the assessment and levy of such taxes have been 
complied with.  
    Sec. 19.  Minnesota Statutes 1982, section 282.01, 
subdivision 7a, is amended to read: 
    Subd. 7a.  [ALTERNATE SALE PROCEDURE.] Land located in a 
home rule charter or statutory city, or in a town described in 
section 368.01, subdivision 1, which cannot be improved because 
of noncompliance with local ordinances regarding minimum area, 
shape, frontage or access may be sold by the county auditor 
pursuant to this subdivision if the auditor determines that a 
nonpublic sale will encourage the approval of sale of the land 
by the city or town and promote its return to the tax rolls.  If 
the physical characteristics of the land indicate that its 
highest and best use will be achieved by combining it with an 
adjoining parcel and the city or town has not adopted a local 
ordinance governing minimum area, shape, frontage, or access, 
the land may also be sold pursuant to this subdivision.  The 
sale of land pursuant to this subdivision shall be subject to 
any conditions imposed by the county board pursuant to section 
282.03.  The governing body of the city or town may recommend to 
the county board conditions to be imposed on the sale.  The 
county auditor may restrict the sale to owners of lands 
adjoining the land to be sold.  The county auditor shall conduct 
the sale by sealed bid or may select another means of sale.  The 
land shall be sold to the highest bidder but in no event shall 
the land be sold for less than its appraised value.  All owners 
of land adjoining the land to be sold shall be given a written 
notice at least 30 days prior to the sale.  
    This subdivision shall be liberally construed to encourage 
the sale and utilization of tax-forfeited land, to eliminate 
nuisances and dangerous conditions and to increase compliance 
with land use ordinances.  
    Sec. 20.  Minnesota Statutes 1982, section 282.33, 
subdivision 1, is amended to read: 
    Subdivision 1.  Whenever an unrecorded deed from the state 
of Minnesota conveying tax-forfeited lands shall have been lost 
or destroyed, an application, in form approved by the attorney 
general, for a new deed may be made by the grantee or his 
successor in interest to the commissioner of revenue.  If it 
appears to the commissioner of revenue that the facts stated in 
the petition are true, he shall issue a new deed to the original 
grantee, in form approved by the attorney general, with like 
effect as the original deed.  The application shall be 
accompanied by a fee of $3 $10, payable to the commissioner of 
revenue, which shall be deposited with the state treasurer and 
credited to the general fund.  
    Sec. 21.  Minnesota Statutes 1982, section 287.08, is 
amended to read: 
     287.08 [TAX, HOW PAYABLE; RECEIPTS.] 
    The tax imposed by sections 287.01 to 287.12 shall be paid 
to the treasurer of the county in which the mortgaged land or 
some part thereof is situated at or before the time of filing 
the mortgage for record or registration.  The treasurer shall 
endorse his receipt on the mortgage, countersigned by the county 
auditor, who shall charge the amount to the treasurer and such 
receipt shall be recorded with the mortgage, and such receipt of 
the record thereof shall be conclusive proof that the tax has 
been paid to the amount therein stated and authorize any county 
recorder to record the mortgage.  Its form, in substance, shall 
be "registration tax hereon of ..................... dollars 
paid."  If the mortgages be exempt from taxation the endorsement 
shall be "exempt from registration tax," to be signed in either 
case by the treasurer as such, and in case of payment to be 
countersigned by the auditor.  In case the treasurer shall be 
unable to determine whether a claim of exemption should be 
allowed, the tax shall be paid to the clerk of the district 
court of the county to abide the order of such court made upon 
motion of the county attorney, or of the claimant upon notice as 
required by the court.  When any such mortgage covers real 
property situate in more than one county in this state the whole 
of such tax shall be paid to the treasurer of the county where 
the mortgage is first presented for record or registration, and 
the payment shall be receipted and countersigned as above 
provided, and such.  When the amount of the tax is $100 or more, 
the tax shall be divided and paid over by the county treasurer 
receiving the same, on or before the tenth day of each month 
after receipt thereof, to the county or counties entitled 
thereto in the ratio which the assessed market value of the real 
property covered by the mortgage in each county bears to the 
assessed market value of all the property described in the 
mortgage.  In making such division and payment the county 
treasurer shall send therewith a statement giving the 
description of the property described in the mortgage and the 
assessed market value of the part thereof situate in each 
county.  For the purpose aforesaid, the treasurer of any county 
may require the treasurer of any other county to certify to him 
the assessed market valuation of any tract of land in any such 
mortgage. 
    Sec. 22.  Minnesota Statutes 1982, section 291.005, 
subdivision 1, is amended to read: 
    Subdivision 1.  Unless the context otherwise clearly 
requires, the following terms used in this chapter shall have 
the following meanings: 
     (1) "Federal gross estate" means the gross estate of a 
decedent as valued and otherwise determined for federal estate 
tax purposes by federal taxing authorities pursuant to the 
provisions of the Internal Revenue Code. 
     (2) "Minnesota gross estate" means the federal gross estate 
of a decedent after (a) excluding therefrom any property 
included therein which has its situs outside Minnesota and (b) 
including therein any property omitted from the federal gross 
estate which is includable therein, has its situs in Minnesota, 
and was not disclosed to federal taxing authorities.  The 
Minnesota gross estate shall be valued pursuant to the 
provisions of section 291.215, subdivision 1. 
     (3) "Personal representative" means the executor, 
administrator or other person appointed by the court to 
administer and dispose of the property of the decedent.  If 
there is no executor, administrator or other person appointed, 
qualified, and acting within this state, then any person in 
actual or constructive possession of any property having a situs 
in this state which is included in the federal gross estate of 
the decedent shall be deemed to be a personal representative to 
the extent of the property and the Minnesota estate tax due with 
respect to the property. 
     (4) "Resident decedent" means an individual whose domicile 
at the time of his death was in Minnesota. 
     (5) "Nonresident decedent" means an individual whose 
domicile at the time of his death was not in Minnesota. 
     (6) "Situs of property" means, with respect to real 
property, the state or country in which it is located; with 
respect to tangible personal property, the state or country in 
which it was normally kept or located at the time of the 
decedent's death; and with respect to intangible personal 
property, the state or country in which the decedent was 
domiciled at death. 
     (7) "Commissioner" means the commissioner of revenue or any 
person to whom the commissioner has delegated functions under 
this chapter. 
     (8) "Internal Revenue Code" means the United States 
Internal Revenue Code of 1954 as amended through December 31, 
1981 March 12, 1983.  
    Sec. 23.  Minnesota Statutes 1982, section 291.03, 
subdivision 1, is amended to read: 
    Subdivision 1.  [GENERALLY.] The tax imposed shall be an 
amount equal to the greater of: 
    (1) A tax computed by applying to the Minnesota taxable 
estate the following prescribed rates: 
    10 percent on the first $100,000, 
    11 percent on the next $500,000 or part thereof, 
    12 percent on the excess, or 
    (2) A tax equal to the amount by which the maximum credit 
allowable under section 2011 of the Internal Revenue Code for 
state death taxes exceeds the aggregate amount of all estate, 
inheritance, legacy and succession taxes actually paid to other 
states of the United States in respect of any property subject 
to federal estate tax; provided that where the decedent is a 
nonresident the tax shall be in the same proportion of the 
maximum credit allowable under section 2011 of the Internal 
Revenue Code for state death taxes described herein as the 
Minnesota gross estate bears to the value of the federal gross 
estate.  The tax determined under this paragraph shall not be 
greater than the maximum credit allowable under section 2011 of 
the Internal Revenue Code.  
    Sec. 24.  Minnesota Statutes 1982, section 291.07, 
subdivision 1, is amended to read: 
    Subdivision 1.  In determining the tax imposed by section 
291.01, the following additional deductions shall be allowed: 
    (1) funeral expenses; 
    (2) reasonable legal, accounting, fiduciary and 
administration expenses and fees with respect to both probate 
and nonprobate assets, including but not limited to expenses 
incurred during administration in converting real and personal 
property held by the estate into cash; 
    (3) expenses of last illness unpaid at death; 
    (4) valid claims against and debts of the decedent, unpaid 
at death, which have been properly paid; 
    (5) Minnesota and federal income taxes on "income in 
respect of a decedent," as computed under subdivision 3;  
    (6) the portion of the federal estate tax allocable to 
Minnesota, which shall equal the amount obtained by multiplying 
the federal estate tax due and payable to the United States 
Treasury by a fraction, the numerator of which shall equal the 
value of the Minnesota gross estate reduced by:  (a) in the case 
of a resident decedent, the deductions and exemptions allowed by 
sections 291.05, 291.051, 291.065, 291.07, subdivision 1, 
clauses (1), (2), (3), (4), (5), (6), and (7) and (8); or (b) in 
the case of a nonresident decedent the deductions and exemptions 
allowed by sections 291.05, 291.051, 291.065, 291.08, clauses 
(1), (2), (4) and (5), and the denominator of which shall equal 
the value of the federal taxable estate as defined in section 
2051 of the Internal Revenue Code; provided, however, in any 
case where any property is included in the Minnesota gross 
estate but incorrectly omitted from the federal gross estate or 
where any property that is included in both the Minnesota gross 
estate and the federal gross estate is valued at a higher or 
lower value in determining the Minnesota gross estate than in 
determining the federal gross estate, the federal taxable estate 
shall be recomputed for purposes of this provision and shall be 
based on a federal gross estate including the value of such 
omitted property and including or excluding the difference in 
value of such revalued property, and further provided that the 
federal estate tax deduction shall not exceed the federal estate 
tax due and payable to the United States Treasury; 
    (7) (6) real estate taxes due and payable prior to or in 
the year of the decedent's death with respect to real estate 
subject to taxation under this chapter and other taxes which 
have accrued and are a lien on property in the estate at the 
time of death; 
    (8) (7) liens and mortgages on property subject to taxation 
under this chapter which are not deductible as claims or debts 
of the decedent.  
    Sec. 25.  Minnesota Statutes 1982, section 291.09, 
subdivision 3a, is amended to read: 
    Subd. 3a.  (1) The commissioner may challenge matters of 
valuation or taxability of any assets reported on the return, or 
any deductions claimed, or the computation of tax, only if 
within 180 days from the due date of the return or the receipt 
of the return and all documents required to be filed with the 
return, whichever is later, the commissioner mails or delivers a 
written notice to the personal representative objecting to the 
return as filed and specifying the reasons for the objection. 
     (2) If the personal representative disagrees with the 
objection or does not wish to fully comply with the objection, 
he may request that the commissioner hold a hearing on the 
objection.  Within 30 days of receipt of a request, the 
commissioner shall set a time and place for hearing.  Unless 
otherwise agreed upon, the hearing date shall not be earlier 
than 30 days nor later than 60 days from the date of the notice 
setting the hearing.  The notice of hearing shall set forth the 
rights available to the personal representative under chapter 
14.  Not later than 30 days after the commissioner receives the 
report and recommendation of the hearing examiner, or a written 
waiver of his hearing rights by the personal representative, the 
commissioner shall issue an order determining the tax.  Any such 
determination made by the commissioner may be appealed to the 
tax court as provided in section 271.09. 
     (3) At any time together with or after the objection, the 
commissioner, on his own initiative, may set a time and place 
for a hearing in accordance with (2) above. 
     (4) In his objection, or at any time thereafter, the 
commissioner may assess any additional tax as the facts may 
warrant, subject to the right of the personal representative to 
demand a hearing under chapter 15.  If the personal 
representative does not demand a hearing within 90 days of the 
date of the assessment, the tax so assessed shall be legally due 
and the commissioner may proceed to collect any unpaid tax after 
one year from the date of death.  If the commissioner later 
finds the tax assessment to be erroneous, he may adjust the 
assessment prior to collection. 
     (5) The commissioner shall not be required to object to any 
subsequent original, amended or supplemental return in order to 
preserve his rights.  The commissioner shall not be precluded 
from objecting to a subsequent original, amended or supplemental 
return even though an original return was accepted as filed.  If 
the commissioner had accepted an original return showing no tax 
due and a subsequent original, amended or supplemental return 
discloses additional assets not disclosed on the original 
return, the commissioner may object to any matter of valuation, 
taxability, deduction or computation of tax on the original 
return within 180 days of receipt of the subsequent original, 
amended or supplemental return. 
    (6) Subject to the provisions of section sections 291.11 
and 291.215, the Minnesota estate tax liability shall be 
considered as finally determined on the date notification of 
acceptance is issued to the personal representative or, if no 
objection is filed, on the day following 180 days from the due 
date of the return or the receipt of the return, together with 
all other documents required to be filed with the return, 
whichever is later. 
    (7) Subject to the time limits imposed elsewhere in this 
chapter, the commissioner may refund an overpayment of tax, 
penalty or interest even though the personal representative has 
not made an application for refund.  
    Sec. 26.  Minnesota Statutes 1982, section 291.131, 
subdivision 6, is amended to read: 
    Subd. 6.  The amount of tax not timely paid, including the 
amount of unpaid tax when the taxpayer elects to pay the tax in 
installments, together with any penalty provided by this 
section, shall bear interest at the rate specified in section 
270.75 from the time such tax should have been paid if no 
extension had been granted or election to pay the tax in 
installments had been made until paid.  All interest and penalty 
shall be added to the tax and collected as a part thereof.  
    Sec. 27.  Minnesota Statutes 1982, section 291.132, 
subdivision 1, is amended to read: 
    Subdivision 1.  The commissioner may extend the time for 
filing returns or making payment of the tax, without penalty, 
for a period not to exceed six months.  In lieu of the six month 
extension, the commissioner may extend the time for payment of 
the tax, without penalty, for a period not to exceed two years 
if the payment of the tax would result in an undue hardship on 
the estate.  The written request for the undue hardship 
extension shall be made to the commissioner no later than nine 
months after the death of the person from whom the transfer is 
made.  The taxpayer may elect to pay the taxes in installments 
as specified in section 291.11, subdivision 1, provided that the 
period of time for the payment of the taxes shall not exceed 
five years from the expiration of the extension granted by the 
commissioner.  Where an extension of time has been granted, 
interest shall be payable at the rate specified in section 
270.75 from the date when such payment should have been made, if 
no extension had been granted, until such tax is paid for 
payment, interest shall be paid at the rate specified in section 
270.75 from the date when payment should have been made if no 
extension had been granted, until the tax is paid.  When an 
election has been made to pay the tax in installments, interest 
shall be paid at the rate specified in section 270.75 from the 
date when payment of the tax should have been made if no 
election to pay the tax in installments had been made. 
    Sec. 28.  Minnesota Statutes 1982, section 291.215, 
subdivision 3, is amended to read: 
    Subd. 3.  The personal representative shall file an amended 
estate tax return within 90 days after any amended estate tax 
return is filed pursuant to the provisions of the United States 
Internal Revenue Code.  If no amended federal estate tax return 
is filed but the federal estate tax return is changed or 
corrected, the change or correction shall be reported to 
personal representative shall file an amended estate tax return 
with the commissioner of revenue within 90 days after the final 
determination of the change or correction is made.  Upon receipt 
of an amended federal estate tax return or upon notification of 
any change or correction made on the federal estate tax return 
If the personal representative fails to file an amended estate 
tax return, the commissioner of revenue may reassess the estate 
tax.  
    Sec. 29.  Minnesota Statutes 1982, section 295.365, is 
amended to read: 
    295.365 [DECLARATIONS OF ESTIMATED GROSS EARNINGS TAX BY 
TELEGRAPH AND TELEPHONE COMPANIES.] 
    Every telegraph company subject to taxation pursuant to 
section 295.32 and every telephone company subject to taxation 
pursuant to section 295.34, shall make a declaration of 
estimated gross earnings tax for the calendar year if the gross 
earnings tax can reasonably be expected to be in excess of 
$1,000.  The declaration of estimated tax shall be filed on or 
before March 15.  The amount of estimated tax with respect to 
which a declaration is required shall be paid in four equal 
installments on or before the 15th day of March, June, 
September, and December.  An amendment of a declaration may be 
filed in any interval between installment dates prescribed above 
but only one amendment may be filed in each such interval.  
    If any amendment of a declaration is filed, the amount of 
each remaining installment shall be the amount which would have 
been payable if the new estimate had been made when the first 
estimate for the calendar year was made, increased or decreased, 
as the case may be, by the amount computed by dividing 
    (1) the difference between (A) the amount of estimated tax 
required to be paid before the date on which the amendment was 
made, and (B) the amount of estimated tax which would have been 
required to be paid before such date if the new estimate had 
been made when the first estimate was made, by 
    (2) the number of installments remaining to be paid on or 
after the date on which the amendment is made.  
    The commissioner of revenue may grant a reasonable 
extension of time for filing any declaration but such extension 
shall not be for more than six months.  
    Sec. 30.  Minnesota Statutes 1982, section 295.366, 
subdivision 1, is amended to read: 
    Subdivision 1.  [ADDITION TO THE TAX.] In case of any 
underpayment of estimated tax by a telegraph or telephone 
company, except as provided in subdivision 4, there shall be 
added to the tax for the taxable year an amount determined at 
the rate specified in section 270.75 upon the amount of the 
underpayment (determined under subdivision 2) for the period of 
the underpayment (determined under subdivision 3).  For taxable 
years beginning after December 31, 1982, the amount in lieu of 
interest for that taxable year shall be the amount determined in 
section 270.75 for January 1 on which begins the taxable year or 
precedes the beginning of the taxable year.  
    Sec. 31.  Minnesota Statutes 1982, section 296.06, 
subdivision 2, is amended to read: 
    Subd. 2.  [REQUIREMENTS FOR ISSUANCE.] A distributor's 
license shall be issued to any responsible person qualifying as 
a distributor who makes application therefor, and who shall pay 
to the commissioner at the time thereof and annually thereafter 
a license fee of $5 $10, and who shall further comply with the 
following conditions: 
    (1) A written application shall be made in a manner 
approved by the commissioner, who shall require the applicant or 
licensee to deposit with the state treasurer securities of the 
United States government or the state of Minnesota or to execute 
and file a bond, with a corporate surety approved by the 
commissioner, to the state of Minnesota in an amount to be 
determined by the commissioner and in a form to be fixed by the 
commissioner and approved by the attorney general, and which 
shall be conditioned for the payment when due of all excise 
taxes, inspection fees, penalties, and accrued interest arising 
in the ordinary course of business or by reason of any 
delinquent money which may be due the state of Minnesota; the 
bond shall cover all places of business within the state where 
petroleum products are received by the licensee; and the 
applicant or licensee shall designate and maintain an agent in 
this state upon whom service may be had for all purposes of this 
section.  
    (2) An initial applicant for a distributor's license shall 
furnish a bond in a minimum sum of $3,000 for the first year; 
    (3) Whenever it is the opinion of the commissioner that the 
bond given by a licensee is inadequate in amount to fully 
protect the state, he shall require an additional bond in such 
amount as he deems sufficient; 
    (4) If any licensee desires to be exempt from depositing 
securities or furnishing such bond, as hereinbefore provided, he 
shall furnish an itemized financial statement showing the assets 
and the liabilities of the applicant and if it shall appear to 
the commissioner, from the financial statement or otherwise, 
that the applicant is financially responsible, then the 
commissioner may exempt such applicant from depositing such 
securities or furnishing such bond until the commissioner 
otherwise orders.  
    (5) The premium on any bond required under clauses (1) and 
(2), and on any additional bond required under clause (3), shall 
be paid by the commissioner out of a bond premium fund which he 
shall set up from an appropriation by the legislature from 
whatever funds are available.  All of said bonds required during 
each license period shall be purchased by the commissioner of 
administration from the lowest responsible bidder after 
advertising for competitive bids in the manner prescribed by 
Laws 1939, chapter 431, article II, as amended.  The 
commissioner of administration shall call for bids within a 
reasonable period prior to the commencement of license period.  
    (6) After the present license period expires on May 31, 
1947, the next license period shall be for one year ending May 
31, 1948, the next license period shall be for 13 months ending 
June 30, 1949, and thereafter Each license period shall be for 
one year ending each June 30.  
    (7) Upon application to the commissioner and compliance by 
the applicant with the provisions of this subdivision, the 
commissioner also shall issue a distributor's license to (a) any 
person engaged in this state in the bulk storage of petroleum 
products and the distribution thereof by tank car or tank truck 
or both, and (b) any person holding an unrevoked license as a 
distributor since January 1, 1947, and (c) any person holding a 
license and performing a function under the motor fuel tax law 
of an adjoining state equivalent to that of a distributor under 
this act, who desires to ship or deliver petroleum products from 
that state to persons in this state not licensed as distributors 
in this state and who agrees to assume with respect to all 
petroleum products so shipped or delivered the liabilities of a 
distributor receiving petroleum products in this state, 
provided, however, that any such license shall be issued only 
for the purpose of permitting such person to receive in this 
state the petroleum products so shipped or delivered.  Except as 
herein provided, all persons licensed as distributors under this 
clause shall have the same rights and privileges and be subject 
to the same duties, requirements and penalties as other licensed 
distributors.  
    Sec. 32.  Minnesota Statutes 1982, section 296.12, 
subdivision 1, is amended to read: 
    Subdivision 1.  [SPECIAL FUEL DEALERS' LICENSE 
REQUIREMENTS.] No person except a licensed distributor shall 
engage in the business of selling or delivering special fuel as 
a special fuel dealer unless he shall have applied for and 
secured from the commissioner a special fuel dealer's license.  
The application shall be made in a manner approved by the 
commissioner and shall be accompanied by the payment of $5 $10, 
which shall be the license fee.  A special fuel dealer's license 
shall be issued to any responsible person qualifying as a 
special fuel dealer who makes proper application therefor.  The 
license shall be displayed in a conspicuous manner in the place 
of business and shall expire annually on November 30.  
    If at any time a special fuel dealer discontinues, sells or 
disposes of his business in any manner, he shall surrender his 
special fuel dealer's license to the commissioner at his office 
in St. Paul, Minnesota.  
    Sec. 33.  Minnesota Statutes 1982, section 296.12, 
subdivision 2, is amended to read: 
    Subd. 2.  [BULK PURCHASERS' LICENSE REQUIREMENTS.] No 
person shall receive special fuel as a bulk purchaser unless he 
shall have applied for and secured from the commissioner a bulk 
purchaser's license.  The application shall be made in a manner 
approved by the commissioner and shall be accompanied by the 
payment of $5 $10, which shall be the license fee.  A bulk 
purchaser's license shall be issued to any responsible person 
qualifying as a bulk purchaser who makes proper application 
therefor.  The license shall be displayed in a conspicuous 
manner in the place of business and shall expire annually on 
November 30.  
    If at any time a bulk purchaser discontinues, sells or 
disposes of his business in any manner, he shall surrender his 
bulk purchaser's license to the commissioner at his office in 
St. Paul, Minnesota.  
    Sec. 34.  Minnesota Statutes 1982, section 296.17, 
subdivision 3, is amended to read: 
    Subd. 3.  [REFUNDS ON GASOLINE AND SPECIAL FUEL USED IN 
OTHER STATES.] Every person regularly or habitually operating 
motor vehicles upon the public highways of any other state or 
states and using in said motor vehicles gasoline or special fuel 
purchased or obtained in this state, shall be allowed a credit 
or refund equal to the tax on said gasoline or special fuel paid 
to this state on the gasoline or special fuel actually used in 
the other state or states.  No credit or refund shall be allowed 
under this subdivision for taxes paid to any state which imposes 
a tax upon gasoline or special fuel purchased or obtained in 
this state and used on the highways of such other state, and 
which does not allow a similar credit or refund for the tax paid 
to this state on gasoline or special fuel purchased or acquired 
in such other state and used on the highways of this state.  
Every person claiming a credit or refund under this subdivision 
shall file, within 30 days after the tax to such other state, or 
states, is paid, a report in such form as may be prescribed by 
the commissioner, together with such proof of the payment of the 
tax, and of the fact that it was paid on gasoline or special 
fuel purchased or obtained within this state as the commissioner 
may require.  The claimant may file up to six months from the 
date the tax was paid to another state but any refund applied 
for after 30 days from date of payment shall be reduced by five 
percent for each 30-day period or portion thereof following the 
initial 30-day period.  
    Sec. 35.  Minnesota Statutes 1982, section 296.17, 
subdivision 10, is amended to read: 
    Subd. 10.  [LICENSE.] (a) No motor carrier shall operate a 
commercial motor vehicle upon the highways of this state unless 
and until he has been issued a license pursuant to this section 
or has obtained a trip permit or temporary authorization as 
provided in this section. 
    (b) A license shall be issued to any responsible person 
qualifying as a motor carrier who makes application therefor and 
who shall pay to the commissioner, at the time thereof, a 
license fee of $10 $20.  Such license shall remain valid until 
revoked by the commissioner or until surrendered by the motor 
carrier.  Such license, photocopy or electrostatic copy of it, 
shall be carried in the cab of every commercial motor vehicle 
while it is being operated in Minnesota by a licensed motor 
carrier.  
    Sec. 36.  Minnesota Statutes 1982, section 296.17, 
subdivision 17, is amended to read: 
    Subd. 17.  [TRIP PERMITS AND TEMPORARY AUTHORIZATIONS.] (a) 
A motor carrier may obtain a trip permit which shall authorize 
an unlicensed motor carrier to operate a commercial motor 
vehicle in Minnesota for a period of five consecutive days 
beginning and ending on the dates specified on the face of the 
permit.  The fee for such permit shall be $5 $15.  Fees for trip 
permits shall be in lieu of the road tax otherwise assessable 
against such motor carrier on account of such commercial motor 
vehicle operating therewith, and no reports of mileage shall be 
required with respect to such vehicle. 
    The above permit shall be issued in lieu of license if in 
the course of the motor carrier's operations he operates on 
Minnesota highways no more than three times in any one calendar 
year. 
    (b) Whenever the commissioner is satisfied that unforeseen 
or uncertain circumstances have arisen which requires a motor 
carrier to operate in this state a commercial motor vehicle for 
which neither a trip permit pursuant to clause (a) of this 
subdivision nor a license pursuant to subdivisions 7 to 22 has 
yet been obtained, and if the commissioner is satisfied that 
prohibition of such operation would cause undue hardship, the 
commissioner may provide the motor carrier with temporary 
authorization for the operation of such vehicle.  A motor 
carrier receiving temporary authorization pursuant to this 
subdivision shall perfect the same either by obtaining a trip 
permit or a license, as the case may be, for the vehicle at the 
earliest practicable time.  
    Sec. 37.  Minnesota Statutes 1982, section 297.03, 
subdivision 10, is amended to read: 
    Subd. 10.  [DISTRIBUTION OF FREE SAMPLE PACKAGES.] The 
commissioner may authorize distribution in Minnesota of free 
packages of cigarettes without affixing stamps to said packages 
by the following persons provided that monthly reports and 
payment of a tax at the same rates prescribed by section 297.02, 
subdivision 1, shall be made directly to the commissioner in the 
manner and under the terms provided for by him the commissioner: 
    (1) Any manufacturer, providing such packages contain not 
more than ten 20 cigarettes each; 
    (2) Any person engaged as a common carrier in the 
transportation of persons, who purchases packages of cigarettes 
from a manufacturer for distribution without charge, provided 
that no such package shall contain more than ten 20 cigarettes.  
    All packages distributed pursuant to this section shall be 
marked "Complimentary - Not For Sale."  The commissioner shall 
promulgate rules providing for the procedures to be complied 
with by any person distributing free sample packages.  
    Sec. 38.  Minnesota Statutes 1982, section 340.485, 
subdivision 1, is amended to read: 
    Subdivision 1.  [MANNER AND TIME OF PAYMENT; PENALTIES; 
DEPOSIT OF TAX PROCEEDS.] The tax on wines and spirituous 
liquors, on which the excise tax has not been previously paid, 
shall be paid to the commissioner of revenue by persons having 
on file with the commissioner of revenue a sufficient bond as 
provided in subdivision 2 on or before the tenth day of the 
month following the month in which the first sale is made in 
this state by a licensed manufacturer or wholesaler.  Every such 
person liable for any tax on wines or spirituous liquors imposed 
by section 340.47 shall file with the commissioner of revenue on 
or before the tenth day of the month following first sale in 
this state by a licensed manufacturer or wholesaler a return in 
such form and showing such information as the commissioner of 
revenue shall by rule prescribe, and shall keep records and 
render reports as the commissioner of revenue shall by rule 
prescribe.  If the excise tax is not paid when due, there shall 
be added to the tax an amount equivalent to five percent per 
month from the date the tax became due until paid.  If any 
person files a false or fraudulent return, there shall be added 
to the tax a sum equivalent to 100 percent of the amount of the 
tax evaded or attempted to be evaded.  Any person liable for any 
tax on wines or spirituous liquors not having on file a 
sufficient bond shall pay the tax within 24 hours after first 
sale in this state.  The commissioner of revenue shall pay all 
moneys received in the general fund.  The commissioner of 
revenue may certify to the commissioner of public safety any 
failure to pay taxes when due as a violation of a statute 
relating to the sale of intoxicating liquor for possible 
revocation or suspension of license under section 340.135. 
     If any person fails to pay the tax within the time 
specified or within 30 days after final determination of an 
appeal to the Minnesota tax court relating thereto, there shall 
be added a penalty equal to ten percent of the amount so 
remaining unpaid.  The penalty shall be collected as part of the 
tax, and the amount of the tax not timely paid, together with 
the penalty, shall bear interest at the rate specified in 
section 270.75 from the time the tax should have been paid until 
paid. 
    Sec. 39.  Minnesota Statutes 1982, section 340.485, is 
amended by adding a subdivision to read: 
    Subd. 5.  [FAILURE TO FILE RETURN; PENALTY.] In case of any 
failure to make and file a return as required by this chapter 
within the time prescribed by law or prescribed by the 
commissioner in pursuance of law, unless it is shown that the 
failure is not due to willful neglect, there shall be added to 
the tax in lieu of the ten percent specific penalty provided in 
subdivision 1:  ten percent if the failure is for not more than 
30 days with an additional five percent for each additional 30 
days or fraction thereof during which such failure continues, 
not exceeding 25 percent in the aggregate.  The amount added to 
any tax shall be collected at the same time and in the same 
manner and as a part of the tax, and the amount of tax together 
with the amount added shall bear interest at the rate specified 
in section 270.75 from the time the tax should have been paid 
until paid unless the tax has been paid before the discovery of 
the neglect, in which case the amount added shall be collected 
in the same manner as the tax.  
    For the purposes of this subdivision, the amount of any 
taxes required to be shown on the return shall be reduced by the 
amount of any part of the tax which is paid on or before the 
date prescribed for payment of the tax and by the amount of any 
credit against the tax which may be claimed upon the return.  
    Sec. 40.  Minnesota Statutes 1982, section 340.485, is 
amended by adding a subdivision to read:  
    Subd. 6.  [INTENT TO EVADE TAX; FAILURE TO FILE OR FILING 
FALSE RETURN; PENALTY.] Where any person, with intent to evade 
the tax, fails to file any return required or shall with intent 
file a false or fraudulent return, there shall also be imposed 
upon the person an additional penalty equal to 50 percent of any 
tax (less any amount paid on the basis of the false or 
fraudulent return) found due for the period to which the return 
related.  The penalty imposed by this subdivision shall be 
collected as part of the tax and shall be in addition to any 
other penalties provided by law.  
    Sec. 41.  Minnesota Statutes 1982, section 340.492, is 
amended to read: 
    340.492 [MANNER AND TIME OF PAYMENT; PENALTIES; DEPOSIT OF 
TAX PROCEEDS.] 
    Subdivision 1.  [FILING DATE; TIME OF PAYMENT.] The 
commissioner of revenue shall issue rules adopting the reporting 
method for paying and collecting the excise tax on fermented 
malt beverages.  The rules shall require reports to be filed 
with and the excise tax to be paid to the commissioner on or 
before the fifteenth day of the month following the month in 
which the importation into or the first sale is made in this 
state, whichever first occurs.  If the excise tax is not paid 
when due, there shall be added to the amount of the tax as 
penalty a sum equivalent to ten percent thereof, and in addition 
thereto interest on the tax and penalty at the rate of 20 
percent per annum, adjusted as provided in section 270.75, from 
the date the tax became due until paid.  The commissioner shall 
deposit all moneys received in the funds as provided by section 
340.47, subdivision 2. 
    Subd. 2.  [FAILURE TO FILE RETURN.] In case of any failure 
to make and file a return as required by this chapter within the 
time prescribed by law or prescribed by the commissioner in 
pursuance of law, unless it is shown that the failure is not due 
to willful neglect, there shall be added to the tax in lieu of 
the ten percent specific penalty provided in subdivision 1:  ten 
percent if the failure is for not more than 30 days with an 
additional five percent for each additional 30 days or fraction 
thereof during which such failure continues, not exceeding 25 
percent in the aggregate.  The amount added to any tax shall be 
collected at the same time and in the same manner and as a part 
of the tax, and the amount of tax together with the amount added 
shall bear interest at the rate specified in section 270.75 from 
the time the tax should have been paid until paid unless the tax 
has been paid before the discovery of the neglect, in which case 
the amount added shall be collected in the same manner as the 
tax.  
     For purposes of this subdivision, the amount of any taxes 
required to be shown on the return shall be reduced by the 
amount of any part of the tax which is paid on or before the 
date prescribed for payment of the tax and by the amount of any 
credit against the tax which may be claimed upon the return.  
    Subd. 3.  [INTENT TO EVADE TAX; FAILURE TO FILE OR FILING 
FALSE RETURN.] Where any person, with intent to evade the tax, 
fails to file any return required or shall with such intent file 
a false or fraudulent return, there shall also be imposed upon 
the person an additional penalty equal to 50 percent of any tax 
(less any amount paid on the basis of the false or fraudulent 
return) found due for the period to which the return related. 
The penalty imposed by this subdivision shall be collected as 
part of the tax and shall be in addition to any other penalties 
provided by law.  
    Sec. 42.  Minnesota Statutes 1982, section 477A.04, 
subdivision 2, is amended to read: 
    Subd. 2.  Beginning in calendar year 1984 1986 and 
subsequent years, an assessment district shall be penalized 
according to the following schedule: 
    (a) $1 per capita if the coefficient of dispersion in 
assessments for the preceding year is more than ten percent but 
less than 12.5 percent; 
    (b) $3 per capita if the coefficient of dispersion in 
assessments for the preceding year is at least 12.5 percent but 
no more than 15 percent; 
    (c) $5 per capita if the coefficient of dispersion in 
assessments for the preceding year is greater than 15 percent. 
    Sec. 43.  Minnesota Statutes 1982, section 505.04, is 
amended to read: 
    505.04 [RECORDING.] 
    Every plat, when duly certified, signed, and acknowledged, 
as provided in section 505.03, and upon presentation of a 
certificate from the county auditor that the current year's 
taxes have been paid, shall be filed and recorded in the office 
of the county recorder.  
    Sec. 44.  [CITY OF MINNEAPOLIS; HRA REPLACEMENT PROPERTY.] 
    If approved by the governing body of the city prior to 
November 1, 1983, the city of Minneapolis may exempt from 
taxation property located within the city not exceeding one acre 
which has been acquired to replace property acquired by a 
housing and redevelopment authority under chapter 462, as part 
of a redevelopment project, and which is owned and operated by a 
nonprofit organization whose general purpose is to sponsor and 
encourage activities in connection with a particular ethnic 
heritage; if the property is used primarily as a meeting 
facility, social hall, or recreational facility by the group and 
the property is not used for residential purposes on either a 
temporary or permanent basis.  An exemption from taxes granted 
under this section shall be limited in time to 15 years.  The 
city may require the owner of the property to pay an amount in 
lieu of taxes.  
    Sec. 45.  [REPEALER.] 
    (a) Minnesota Statutes 1982, sections 272.022; 272.023; 
272.024; 273.13, subdivision 18; 273.23; 273.24; 273.28; 273.29; 
273.30; 273.31; 273.34; 273.44; 273.45; 273.52; 288.01; 288.02; 
288.03; 288.04; 288.05; and 473F.04, are repealed.  
    (b) Minnesota Statutes 1982, section 291.07, subdivision 3, 
is repealed.  
    Sec. 46.  [EFFECTIVE DATE.] 
    Sections 1, 2, 4, 6, 12, 15, 19, and 20 are effective July 
1, 1983.  Sections 3, 8 to 11, 14, and 16 are effective for 
taxes levied in 1983 and thereafter, payable in 1984 and 
thereafter.  Sections 5, 7, 18, 31 to 36, 42 and 45, clause (a) 
are effective the day after final enactment.  Section 13 is 
effective for assessments made in 1984 and thereafter for taxes 
payable in 1985 and thereafter.  Section 17 is effective for 
settlements made after July 1, 1983.  Sections 21, 30, 37, 38, 
39, 40, and 41 are effective August 1, 1983.  Section 22 is 
effective for estates of decedents dying after December 31, 
1982.  Sections 23, 24, 25, 26, 27, 28, and 45, clause (b) are 
effective for estates of decedents dying on or after July 1, 
1983.  Section 29 is effective January 1, 1983.  Section 43 is 
effective for plats filed after July 1, 1983.  Section 44 is 
effective after approval by the city council of the city of 
Minneapolis on the day after compliance with Minnesota Statutes, 
section 645.021, subdivision 3. 
    Approved June 1, 1983