Key: (1) language to be deleted (2) new language
Laws of Minnesota 1987 CHAPTER 300-S.F.No. 596 An act changing the effective date of an appropriation for payment of certain occupation tax refunds; amending Laws 1985, First Special Session chapter 14, article 18, section 8; and H. F. No. 529, article 19, section 2, if enacted. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. Laws 1985, First Special Session chapter 14, article 18, section 8, is amended to read: Sec. 8. [APPROPRIATION; OCCUPATION TAX REFUNDS.] (a) There is appropriated effective July 1,19881987, to the commissioner of revenue from the general fund an amount equal to one-half of any credits due as a result of a recomputation of occupation taxes for production year 1984 and previous years based on the limitations prescribed in section 298.40, subdivision 1, and established by the commissioner as an account payable on or before May 1, 1985, to the extent the refunds were not paid pursuant to section 7. The commissioner shall refund to the taxpayers the amount computed plus interest at the rate established in Minnesota Statutes, section 298.09, subdivision 4, from the date of the overpayment. (b) There is appropriated effective July 1, 1989, to the commissioner of revenue from the general fund the remainder of the amount computed pursuant to paragraph (a). The commissioner shall refund to the taxpayers the amount computed plus interest at the rate established in Minnesota Statutes, section 298.09, subdivision 4, from the date of the overpayment. Sec. 2. If H.F. No. 529 is enacted in the regular 1987 session, article 19, section 2, is amended to read: Sec. 2. [APPROPRIATION; OCCUPATION TAX REFUNDS; PROCEDURE.] The provisions of Laws 1985, First Special Session chapter 14, article 18, sections 7 and 8, as amended by section 1 of this act, shall be controlling with respect to appropriations for the payment of the occupation tax refunds referenced therein, notwithstanding anything to the contrary in Minnesota Statutes, section 16A.48, subdivision 2. Provided, however, that no occupation tax refund referred to in Laws 1985, First Special Session chapter 14, article 18, sections 7 and 8, as amended by section 1 of this act, shall be appropriated or paid unless the commissioner of revenue first obtains from the attorney general written certification that the refund will not jeopardize any rights of setoff or recoupment held by the state and any subdivision thereof, including local governments. Upon the exercise of any setoff or recoupment, the attorney general shall certify the amount of the remainder, if any, that may be appropriated and paid. Sec. 3. [EFFECTIVE DATE.] Sections 1 and 2 are effective July 1, 1987. Approved May 28, 1987
Official Publication of the State of Minnesota
Revisor of Statutes