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Office of the Revisor of Statutes

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

                            CHAPTER 263-S.F.No. 2465 
                  An act relating to elections; allowing party 
                  treasurers to sign certain political contribution 
                  refund receipt forms; amending Minnesota Statutes 1999 
                  Supplement, section 290.06, subdivision 23.  
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  Minnesota Statutes 1999 Supplement, section 
        290.06, subdivision 23, is amended to read: 
           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 chair 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 270.76. 
           (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. 
           Presented to the governor March 16, 2000 
           Signed by the governor March 20, 2000, 4:10 p.m.