1.1.................... moves to amend H.F. No. 2323, the delete everything amendment
1.2(A09-0462), as follows:
1.3Page 174, delete section 28
1.4Page 206, after line 4, insert:

1.5    "Section 2. Minnesota Statutes 2008, section 270A.03, subdivision 7, is amended to
1.6read:
1.7    Subd. 7. Refund. "Refund" means an individual income tax refund or political
1.8contribution refund, pursuant to chapter 290, or a property tax credit or refund, pursuant to
1.9chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
1.10For purposes of this chapter, lottery prizes, as set forth in section 349A.08,
1.11subdivision 8
, and amounts granted to persons by the legislature on the recommendation
1.12of the joint senate-house of representatives Subcommittee on Claims shall be treated
1.13as refunds.
1.14In the case of a joint property tax refund payable to spouses under chapter 290A,
1.15the refund shall be considered as belonging to each spouse in the proportion of the total
1.16refund that equals each spouse's proportion of the total income determined under section
1.17290A.03, subdivision 3 . In the case of a joint income tax refund under chapter 289A, the
1.18refund shall be considered as belonging to each spouse in the proportion of the total
1.19refund that equals each spouse's proportion of the total taxable income determined under
1.20section 290.01, subdivision 29. The commissioner shall remit the entire refund to the
1.21claimant agency, which shall, upon the request of the spouse who does not owe the debt,
1.22determine the amount of the refund belonging to that spouse and refund the amount to
1.23that spouse. For court fines, fees, and surcharges and court-ordered restitution under
1.24section 611A.04, subdivision 2, the notice provided by the commissioner of revenue under
1.25section 270A.07, subdivision 2, paragraph (b), serves as the appropriate legal notice
1.26to the spouse who does not owe the debt.
2.1EFFECTIVE DATE.This section is effective for political contribution refund
2.2claims based on contributions made on or after July 1, 2009."
2.3Page 219, after line 5, insert:

2.4    "Sec. 9. Minnesota Statutes 2008, section 289A.50, subdivision 1, is amended to read:
2.5    Subdivision 1. General right to refund. (a) Subject to the requirements of this
2.6section and section 289A.40, a taxpayer who has paid a tax in excess of the taxes lawfully
2.7due and who files a written claim for refund will be refunded or credited the overpayment
2.8of the tax determined by the commissioner to be erroneously paid.
2.9(b) The claim must specify the name of the taxpayer, the date when and the period
2.10for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
2.11claims was erroneously paid, the grounds on which a refund is claimed, and other
2.12information relative to the payment and in the form required by the commissioner. An
2.13income tax, estate tax, or corporate franchise tax return, or amended return claiming an
2.14overpayment constitutes a claim for refund.
2.15(c) When, in the course of an examination, and within the time for requesting a
2.16refund, the commissioner determines that there has been an overpayment of tax, the
2.17commissioner shall refund or credit the overpayment to the taxpayer and no demand
2.18is necessary. If the overpayment exceeds $1, the amount of the overpayment must
2.19be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
2.20commissioner is not required to refund. In these situations, the commissioner does not
2.21have to make written findings or serve notice by mail to the taxpayer.
2.22(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
2.23care exceeds the tax against which the credit is allowable, the amount of the excess is
2.24considered an overpayment. The refund allowed by section 290.06, subdivision 23, is also
2.25considered an overpayment. The requirements of section 270C.33 do not apply to the
2.26refunding of such an overpayment shown on the original return filed by a taxpayer.
2.27(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
2.28penalties, and interest reported in the return of the entertainment entity or imposed by
2.29section 290.9201, the excess must be refunded to the entertainment entity. If the excess is
2.30less than $1, the commissioner need not refund that amount.
2.31(f) If the surety deposit required for a construction contract exceeds the liability of
2.32the out-of-state contractor, the commissioner shall refund the difference to the contractor.
2.33(g) An action of the commissioner in refunding the amount of the overpayment does
2.34not constitute a determination of the correctness of the return of the taxpayer.
2.35(h) There is appropriated from the general fund to the commissioner of revenue the
2.36amount necessary to pay refunds allowed under this section.
3.1EFFECTIVE DATE.This section is effective for political contribution refund
3.2claims based on contributions made on or after July 1, 2009.

3.3    Sec. 10. Minnesota Statutes 2008, section 290.01, subdivision 6, is amended to read:
3.4    Subd. 6. Taxpayer. The term "taxpayer" means any person or corporation subject to
3.5a tax imposed by this chapter. For purposes of section 290.06, subdivision 23, the term
3.6"taxpayer" means an individual eligible to vote in Minnesota under section 201.014.
3.7EFFECTIVE DATE.This section is effective for political contribution refund
3.8claims based on contributions made on or after July 1, 2009."
3.9Page 222, after line 27, insert:

3.10    "Sec. 17. REPEALER.
3.11Minnesota Statutes 2008, sections 10A.322, subdivision 4; and 290.06, subdivision
3.1223, are repealed effective for contributions made after June 30, 2009."
3.13Renumber the sections in sequence and correct the internal references
3.14Renumber the sections in sequence and correct the internal references
3.15Amend the title accordingly
3.16Amend the title accordingly