Legislative Session number- 87

Bill Name: SF0869

Relating to taxation

ARTICLE 1 - DEPARTMENT POLICY: INDIVIDUAL INCOME AND
WITHHOLDING TAXES

Modifying and conforming certain provisions relating to
duties of the commissioner of revenue, filing requirements for individual
income, third-party payers of sick pay benefits, payment of estimated taxes, and
extension of withholding to certain payments where identifying number not
furnished or inaccurate

ARTICLE 2 - DEPARTMENT POLICY: ESTATE
TAX

Modifying due dates for filing of estate tax returns and certain
elections for qualified terminable interest property; repealing the estate tax
limitations on time for assessment of tax provision

ARTICLE 3 - DEPARTMENT
POLICY: PROPERTY TAX

Modifying certain provisions relating to certification
to county assessors, nonhomestead agricultural property determinations, and
agricultural property classifications, providing for correction of errors for
the calculated amount of production tax; providing for corrected certification
issuance for personal property assessment of pipeline systems and for
transmission lines assessments errors; expanding recommended values
procedures

ARTICLE 4 - DEPARTMENT POLICY: SALES AND USE TAX

Modifying a
provision relating to accelerated payment of monthly sales liability and penalty
for underpayment; providing for transitional period for services for tax rate
changes; modifying certain provisions relating to the sale of direct mail;
expanding the lodging tax imposition authority for St. Paul to include related
services

ARTICLE 5 - DEPARTMENT POLICY: MISCELLANEOUS

Modifying certain
warrant issuance requirements by the commissioner of management and budget (MMB)
to the public employees retirement association (PERA) on behalf of a
municipality or independent nonprofit firefighting corporation; providing for
application for business registration; authorizing the rounding of dollar
amounts reported on tax forms; modifying certain third party subpoena
provisions; providing for credit of payment to delinquent tax liabilities;
modifying certain requirements for sale of seized property; modifying certain
supplemental mortgages requirements

ARTICLE 6 - DEPARTMENT TECHNICAL: INCOME
TAX

Modifying certain provisions relating to income tax additions,
subtractions, and tax rates; modifying the definition of alternative minimum
taxable income; clarifying franchise tax exemptions for certain qualified
businesses located in job opportunity building zones (JOBZ); modifying certain
net operating loss carryback or carryover adjustments

ARTICLE 7 - DEPARTMENT
TECHNICAL: PROPERTY TAX

Modifying the definition of homestead property;
modifying certain agricultural land requirements for property tax homestead
treatment purposes; modifying certain tax-forfeited land sales provisions;
repealing limitations on certain exempt property, homestead determination
special rules for real estate purchased for occupancy as a homestead, and
delinquent taxes interest when land not in list

ARTICLE 8 - DEPARTMENT
TECHNICAL: SALES AND USE TAX

Modifying the definition of sales and purchase
and defining prewritten computer software installation; modifying certain
provisions relating to construction exemptions, direct payment by purchasers,
and certain motor vehicles sales tax provisions

ARTICLE 9 - DEPARTMENT
TECHNICAL: SPECIAL TAXES

Specifying certain fuel tax surcharge apportionment
requirements, providing for computation of nonhighway use amounts, and
specifying certain forest road revenue requirements; expanding certain insurance
tax exemptions for premiums received under the federal employees health benefits
program; modifying certain mineral taxes allocation requirements for school
districts; repealing the computation of unrefunded tax provisions for excise
taxes on gasoline

ARTICLE 10 - DEPARTMENT TECHNICAL:
MISCELLANEOUS

Expanding certain duties of the commissioner of revenue
relating to formatting of other required documents; modifying certain request
for waiver requirements

ARTICLE 11 - MISCELLANEOUS

Expanding the
definition of claimant agency under the revenue recapture act for licensed
ambulance services for unpaid debts collection purposes, authorizing submission
of claims directly to the state, eliminating the authority of a county to charge
an ambulance service a fee for administering a fee when acting as a claimant
agency for the ambulance service; modifying provisions relating to the sale of
game birds and waterfowl in the definition of agricultural products for property
taxation purposes; modifying the procedure for dispute resolution involving the
valuation of income-producing property; authorizing the St. Louis county board
to annually appropriate funds to assist in maintaining one or more county fairs
under agricultural society or entity control designated by the board, exempting
fair lands and buildings from the property tax; expanding the bonding authority
of Anoka county to finance costs of countywide public safety improvements;
authorizing the inclusion of certain parcels in the city of Sauk Rapids tax
increment financing (TIF) district
(me)