1.1.................... moves to amend H.F. No. 2323, the delete everything amendment
1.2(A09-0462), as follows:
1.3Page 48, line 26, delete "section 46" and insert "section 47"
1.4Page 49, delete line 8
1.5Page 49, line 9, delete everything after the period
1.6Page 115, line 33, after "be" insert "permanently"
1.7Page 121, delete section 25
1.8Page 131, delete section 3
1.9Page 141, delete section 10
1.10Page 141, delete section 11
1.11Page 143, line 14, delete "program"
1.12Page 151, delete section 3
1.13Page 151, line 1, delete "or that comes in discrete single-use tablets, lozenges,
1.14pouches, or" and insert a period
1.15Page 151, delete line 2
1.16Page 154, delete section 10 and insert:

1.17    "Sec. 10. FLOOR STOCKS TAX.
1.18    Subdivision 1. Cigarettes. (a) A floor stocks cigarette tax is imposed on every
1.19person engaged in the business in this state as a distributor, retailer, subjobber, vendor,
1.20manufacturer, or manufacturer's representative of cigarettes, on the stamped cigarettes and
1.21unaffixed stamps in the person's possession or under the person's control at 12:01 a.m. on
1.22July 1, 2009. The tax is imposed at the following rates:
1.23    (1) on cigarettes weighing not more than three pounds per thousand, 27 mills on
1.24each cigarette; and
1.25    (2) on cigarettes weighing more than three pounds per thousand, 54 mills on each
1.26cigarette.
2.1    (b) Each distributor, on or before July 15, 2009, shall file a return with the
2.2commissioner of revenue, in the form the commissioner prescribes, showing the stamped
2.3cigarettes and unaffixed stamps on hand at 12:01 a.m. on July 1, 2009, and the amount
2.4of tax due on the cigarettes and unaffixed stamps. Each retailer, subjobber, vendor,
2.5manufacturer, or manufacturer's representative, on or before July 15, 2009, shall file
2.6a return with the commissioner of revenue, in the form the commissioner prescribes,
2.7showing the cigarettes on hand at 12:01 a.m. on July 1, 2009, and the amount of tax due
2.8on the cigarettes. The tax imposed by this section is due and payable on or before August
2.914, 2009, and after that date bears interest at the rate of one percent per month.
2.10    Subd. 2. Audit and enforcement. The tax imposed by this section is subject to
2.11the audit, assessment, interest, appeal, refund, penalty, enforcement, administrative, and
2.12collection provisions of Minnesota Statutes, chapters 270C and 297F. The commissioner
2.13of revenue may require a distributor to receive and maintain copies of floor stocks fee
2.14returns filed by all persons requesting a credit for returned cigarettes.
2.15    Subd. 3. Deposit of proceeds. The commissioner of revenue shall deposit the
2.16revenues from the tax under this section in the state treasury and credit them to the
2.17general fund.
2.18EFFECTIVE DATE.This section is effective the day following final enactment."
2.19Page 155, delete lines 19 to 23, and insert:
2.20    "Effective July 1, 2009, through July 31, 2010, the cigarette sales tax under
2.21Minnesota Statutes, section 297F.25 is 36.8 cents per pack of 20 cigarettes. Effective
2.22August 1, 2010, the rate as determined by the commissioner under Minnesota Statutes,
2.23section 297F.25 applies."
2.24Page 184, line 15, delete "may" and insert "shall"
2.25Page 184, line 17, after "the" insert "construction, renovation, improvement, and
2.26expansion of the"
2.27Page 184, line 21, after "the" insert "construction, renovation, improvement, and
2.28expansion of the"
2.29Page 186, line 26, after "the" insert "construction, renovation, improvement, and
2.30expansion of the"
2.31Page 186, line 33, after "the" insert "construction, renovation, improvement, and
2.32expansion of the"
2.33Page 219, after line 5, insert:

2.34    "Sec. 8. Minnesota Statutes 2008, section 287.08, is amended to read:
2.35287.08 TAX, HOW PAYABLE; RECEIPTS.
3.1    (a) The tax imposed by sections 287.01 to 287.12 must be paid to the treasurer of
3.2any county in this state in which the real property or some part is located at or before
3.3the time of filing the mortgage for record. The treasurer shall endorse receipt on the
3.4mortgage and the receipt is conclusive proof that the tax has been paid in the amount
3.5stated and authorizes any county recorder or registrar of titles to record the mortgage. Its
3.6form, in substance, shall be "registration tax hereon of ..................... dollars paid." If the
3.7mortgage is exempt from taxation the endorsement shall, in substance, be "exempt from
3.8registration tax." In either case the receipt must be signed by the treasurer. In case the
3.9treasurer is unable to determine whether a claim of exemption should be allowed, the tax
3.10must be paid as in the case of a taxable mortgage. For documents submitted electronically,
3.11the endorsements and tax amount shall be affixed electronically and no signature by the
3.12treasurer will be required. The actual payment method must be arranged in advance
3.13between the submitter and the receiving county.
3.14    (b) The county treasurer may refund in whole or in part any mortgage registry tax
3.15overpayment if a written application by the taxpayer is submitted to the county treasurer
3.16within 3-1/2 years from the date of the overpayment. If the county has not issued a denial
3.17of the application, the taxpayer may bring an action in Tax Court in the county in which
3.18the tax was paid at any time after the expiration of six months from the time that the
3.19application was submitted. A denial of refund may be appealed within 60 days from
3.20the date of the denial by bringing an action in Tax Court in the county in which the tax
3.21was paid. The action is commenced by the serving of a petition for relief on the county
3.22treasurer, and by filing a copy with the court. The county attorney shall defend the action.
3.23The county treasurer shall notify the treasurer of each county that has or would receive a
3.24portion of the tax as paid.
3.25    (c) If the county treasurer determines a refund should be paid, or if a refund is
3.26ordered by the court, the county treasurer of each county that actually received a portion
3.27of the tax shall immediately pay a proportionate share of three percent of the refund
3.28using any available county funds. The county treasurer of each county that received, or
3.29would have received, a portion of the tax shall also pay their county's proportionate share
3.30of the remaining 97 percent of the court-ordered refund on or before the 20th day of the
3.31following month using solely the mortgage registry tax funds that would be paid to the
3.32commissioner of revenue on that date under section 287.12. If the funds on hand under
3.33this procedure are insufficient to fully fund 97 percent of the court-ordered refund, the
3.34county treasurer of the county in which the action was brought shall file a claim with the
3.35commissioner of revenue under section 16A.48 for the remaining portion of 97 percent of
4.1the refund, and shall pay over the remaining portion upon receipt of a warrant from the
4.2state issued pursuant to the claim.
4.3    (d) When any mortgage covers real property located in more than one county in this
4.4state the total tax must be paid to the treasurer of the county where the mortgage is first
4.5presented for recording, and the payment must be receipted as provided in paragraph (a).
4.6If the principal debt or obligation secured by such a multiple county mortgage exceeds
4.7$1,000,000, the nonstate portion of the tax must be divided and paid over by the county
4.8treasurer receiving it, on or before the 20th day of each month after receipt, to the county
4.9or counties entitled in the ratio that the market value of the real property covered by the
4.10mortgage in each county bears to the market value of all the real property in this state
4.11described in the mortgage. In making the division and payment the county treasurer shall
4.12send a statement giving the description of the real property described in the mortgage and
4.13the market value of the part located in each county. For this purpose, the treasurer of any
4.14county may require the treasurer of any other county to certify to the former the market
4.15valuation of any tract of real property in any mortgage.
4.16    (e) The mortgagor must pay the tax imposed by sections 287.01 to 287.12. The
4.17mortgagee may undertake to collect and remit the tax on behalf of the mortgagor. If the
4.18mortgagee collects money from the mortgagor to remit the tax on behalf of the mortgagor,
4.19the mortgagee has a fiduciary duty to remit the tax on behalf of the mortgagor as to the
4.20amount of the tax collected for that purpose and the mortgagor is relieved of any further
4.21obligation to pay the tax as to the amount collected by the mortgagee for this purpose.
4.22EFFECTIVE DATE.This section is effective the day following final enactment."
4.23Renumber the sections in sequence and correct the internal references
4.24Amend the title accordingly