Minnesota Session Laws - 1987, Regular Session

  

                         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, 1988 1987, 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