Legislative Session number- 82

Bill Name: SF0913

Providing for a sales tax rebate payable in 2001 based on sales taxes paid by
individuals in 1999 using information contained in the Minnesota tax incidence
report; specifying taxpayer eligibility and prescribing the schedules for
taxpayers filing jointly or separately, providing eligibility for certain
additional state residents and nonresidents and defining income; requiring
certain commissioner of revenue rebate adjustments, prohibiting adjustments
after rebate processing; setting the maximum total rebate amount; requiring
rebates not paid by a certain date to bear interest; providing for receipt of
rebates by estates of deceased individuals after closing of the probate estates;
including the rebate under the definition of Minnesota tax law for data
disclosure purposes and in the definition of overpayment for delinquent tax
liability purposes and subjecting the rebate to revenue recapture; taxpayer
right to the rebate to expire after a certain date; granting the commissioner
certain enforcement authority relating to forged or improperly endorsed checks
and to overstated or erroneously issued rebates; authorizing the commissioner to
take whatever action necessary to pay the rebates; authorizing payment by
electronic funds transfer to certain individuals; appropriating money to the
commissioner for rebates administration purposes and to the state treasurer for
the cost of clearing sales tax rebate checks through commercial banks (ra)