.................... moves to amend H.F. No. 2695 as follows:
Page 1, delete section 2
Page 5, line 34, delete "$4,500,000
" and insert "$5,000,000
Page 5, line 36, delete "$9,000,000
" and insert "$10,000,000
Page 15, delete section 6 and insert:
"Sec. 6. Minnesota Statutes 2008, section 270A.03, subdivision 7, is amended to read:
Subd. 7. Refund.
"Refund" means an individual income tax refund
1.8 contribution refund
, pursuant to chapter 290, or a property tax credit or refund, pursuant to
chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
For purposes of this chapter, lottery prizes, as set forth in section
, and amounts granted to persons by the legislature on the recommendation
of the joint senate-house of representatives Subcommittee on Claims shall be treated
In the case of a joint property tax refund payable to spouses under chapter 290A,
the refund shall be considered as belonging to each spouse in the proportion of the total
refund 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
refund shall be considered as belonging to each spouse in the proportion of the total
refund that equals each spouse's proportion of the total taxable income determined under
290.01, subdivision 29
. The commissioner shall remit the entire refund to the
claimant agency, which shall, upon the request of the spouse who does not owe the debt,
determine the amount of the refund belonging to that spouse and refund the amount to
that spouse. For court fines, fees, and surcharges and court-ordered restitution under
611A.04, subdivision 2
, the notice provided by the commissioner of revenue under
270A.07, subdivision 2
, paragraph (b), serves as the appropriate legal notice
to the spouse who does not owe the debt.
2.1EFFECTIVE DATE.This section is effective for political contribution refund
2.2claims based on contributions that are made after June 30, 2011.
Sec. 7. Minnesota Statutes 2008, section 289A.50, subdivision 1, is amended to read:
Subdivision 1. General right to refund.
(a) Subject to the requirements of this
section and section
, a taxpayer who has paid a tax in excess of the taxes lawfully
due and who files a written claim for refund will be refunded or credited the overpayment
of the tax determined by the commissioner to be erroneously paid.
(b) The claim must specify the name of the taxpayer, the date when and the period
for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
claims was erroneously paid, the grounds on which a refund is claimed, and other
information relative to the payment and in the form required by the commissioner. An
income tax, estate tax, or corporate franchise tax return, or amended return claiming an
overpayment constitutes a claim for refund.
(c) When, in the course of an examination, and within the time for requesting a
refund, the commissioner determines that there has been an overpayment of tax, the
commissioner shall refund or credit the overpayment to the taxpayer and no demand
is necessary. If the overpayment exceeds $1, the amount of the overpayment must
be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
commissioner is not required to refund. In these situations, the commissioner does not
have to make written findings or serve notice by mail to the taxpayer.
(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
care exceeds the tax against which the credit is allowable, the amount of the excess is
considered an overpayment.
The refund allowed by section
290.06, subdivision 23 , is also
2.24 considered an overpayment.
The requirements of section
do not apply to the
refunding of such an overpayment shown on the original return filed by a taxpayer.
(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
penalties, and interest reported in the return of the entertainment entity or imposed by
, the excess must be refunded to the entertainment entity. If the excess is
less than $1, the commissioner need not refund that amount.
(f) If the surety deposit required for a construction contract exceeds the liability of
the out-of-state contractor, the commissioner shall refund the difference to the contractor.
(g) An action of the commissioner in refunding the amount of the overpayment does
not constitute a determination of the correctness of the return of the taxpayer.
(h) There is appropriated from the general fund to the commissioner of revenue the
amount necessary to pay refunds allowed under this section.
3.1EFFECTIVE DATE.This section is effective for political contribution refund
3.2claims based on contributions that are made after June 30, 2011.
Page 18, delete lines 9 to 11
Renumber the subdivisions in sequence
Page 21, delete section 9
Page 46, delete section 45
Page 47, delete section 46
Page 47, after line 13, insert:
"Sec. 43. CREDIT REIMBURSEMENT REDUCTION.
3.10 Each county's, city's, and town's 2010 market value credit reimbursement under
3.11Minnesota Statutes 2008, section 273.1384, subdivision 3, is reduced by 4.6 percent of the
3.12amount originally certified to the commissioner of revenue by the county, after taking into
3.13account any reductions due to unallotments announced prior to February 28, 2010, under
3.14Minnesota Statutes 2008, section 16A.152.
3.15EFFECTIVE DATE.This section is effective for credit reimbursements payable
3.16in 2010 only.
Page 47, delete section 47 and insert:
"Sec. 44. REPEALER.
3.19(a) Laws 1996, chapter 464, article 1, section 8, subdivision 5, is repealed.
3.20(b) Minnesota Statutes 2008, sections 10A.322, subdivision 4; and 13.4967,
3.21subdivision 2, are repealed.
3.22(c) Minnesota Statutes 2008, section 290.06, subdivision 23, is repealed.
3.23(d) Minnesota Statutes 2008, section 290A.04, subdivision 2h, is repealed.
3.24EFFECTIVE DATE.Paragraph (a) is effective upon local approval of and
3.25compliance by the governing body of the city of Bloomington with the requirements of
3.26Minnesota Statutes, section 645.021. Paragraph (b) is effective the day following final
3.27enactment. Paragraph (c) is effective for refund claims based on contributions made after
3.28June 30, 2011. Paragraph (d) is effective for refunds payable based on taxes payable
3.29in 2011 and later years.
Renumber the sections in sequence and correct the internal references
Amend the title accordingly