1.1                          A bill for an act 
  1.2             relating to taxation; extending the time for filing 
  1.3             for 1999 agricultural assistance aid; amending Laws 
  1.4             1999, chapter 112, sections 1, subdivisions 2 and 7; 
  1.5             and 2. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Laws 1999, chapter 112, section 1, subdivision 
  1.8   2, is amended to read: 
  1.9      Subd. 2.  [PAYMENT TO FARMERS.] Every farm operator may 
  1.10  apply on a separate form for each farm that they operate to the 
  1.11  commissioner for payments as provided under this subdivision.  
  1.12  The payment shall be made to each farmer at risk for a farm 
  1.13  operation and shall equal $4, multiplied by the number of acres 
  1.14  of the farm operation, multiplied by the percentage of the risk 
  1.15  borne by that farmer for that farm operation.  If total payments 
  1.16  for a farm to all farmers at risk for that farm would exceed 
  1.17  $5,600, the payment to each farmer at risk shall be prorated so 
  1.18  that the total payments to all farmers at risk for that farm do 
  1.19  not exceed $5,600. 
  1.20     Applications shall be based on information reported to the 
  1.21  farm service agency for crop year 1998 by December 31, 1998.  
  1.22  The applications shall include the social security number or 
  1.23  federal employer identification number or a producer number 
  1.24  assigned by the farm service agency for each farmer and the farm 
  1.25  service agency farm number from form 156EZ.  The commissioner 
  2.1   shall prepare application forms for the payment and ensure that 
  2.2   they are available throughout the state.  The commissioner shall 
  2.3   make payments by June 30, 1999, to each eligible farmer who 
  2.4   applies by May 31, 1999, or within 30 days of the application if 
  2.5   the application is received after May 31, 1999.  In no case will 
  2.6   applications be accepted after September June 30, 1999 2000. 
  2.7      Sec. 2.  Laws 1999, chapter 112, section 1, subdivision 7, 
  2.8   is amended to read: 
  2.9      Subd. 7.  [CERTIFICATION AND PAYMENT.] Any person eligible 
  2.10  for the refund under subdivisions 4 to 8 shall send the 
  2.11  commissioner a copy of the certification that the taxpayer 
  2.12  received from the county auditor.  In no case will applications 
  2.13  be accepted after November June 30, 1999 2000.  The commissioner 
  2.14  shall issue a refund by July 15, 1999, to each qualifying 
  2.15  taxpayer who applied by June 15, 1999, or within 30 days of 
  2.16  receipt of the application if received after June 15, 1999. 
  2.17     Sec. 3.  Laws 1999, chapter 112, section 2, is amended to 
  2.18  read: 
  2.19     Sec. 2.  [APPROPRIATION.] 
  2.20     (a) The amount necessary to fund the payments required 
  2.21  under section 1, subdivisions 2 and 7, is appropriated in fiscal 
  2.22  year years 1999 and 2000 from the general fund to the 
  2.23  commissioner of revenue.  This appropriation is available 
  2.24  until June 30 December 31, 2000. 
  2.25     (b) $68,000 is appropriated in fiscal year 1999 to the 
  2.26  commissioner of revenue for distribution to counties for the 
  2.27  costs of administering section 1, subdivisions 4 to 8.  This 
  2.28  appropriation is available until June 30, 2000.  The 
  2.29  distribution to counties shall be based on the number of refunds 
  2.30  received under the provisions of section 1, subdivisions 4 to 8. 
  2.31     Sec. 4.  [EFFECTIVE DATE.] 
  2.32     Sections 1 to 3 are effective the day following final 
  2.33  enactment.