Legislative Session number- 83

Bill Name: SF2716

Making policy and administrative changes to certain tax provisions ARTICLE 1 �
WITHHOLDING AND SALES TAXES Providing for the computation of interest on
refunds for +biotechnology and health sciences industry and border city
enterprise zone sales tax +exemptions; modifying the withholding requirement for
payments to out of state +contractors; delaying the accrual of interest on
refunds for sales tax exemptions +for businesses located outside border city
development zones ARTICLE 2 � PROPERTY TAXESIncluding certification of
1b property (certain homesteads) in the +definition of Minnesota tax laws for
tax data classification and disclosure +purposes, authorizing the commissioner
of revenue to disclose the names and +addresses of qualified applicants for
class 1b homesteads to county assessors; +authorizing the commissioner to allow
early withdrawal from the sustainable +forest incentive act without penalty upon
land acquisition by the state, +local government units or other entities with
the right of eminent domain, +requiring execution and acknowledgment of a
document releasing the land from +the covenant; repealing certain alternative
levy authority of the +Alexandria lake area and central lakes region sanitary
sewer districts ARTICLE 3 � MISCELLANEOUS Authorizing case reviewers under the
state debt collection procedure +to issue debtor assistance orders under certain
unjust or inequitable results determination conditions and transferring duties
and authority of +case reviewers to the taxpayer rights advocate; delegations of
authority +granted by the commissioner of revenue to remain in effect until
revoked by the commissioner or a successor; providing for notices of
determinations +or actions by the commissioner not provided for by law;
providing for +transcriptions of tax lien notices from counties to the secretary
of state; expanding +the property tax exemption for biotechnology and health
sciences industry+ zone property; specifying a time limit for request for
calculation of +separate income tax liability after filing a joint return,
exempting the +commissioner from the requirement to calculate separate liability
under certain +conditions; providing an alternative limit to the corporate
franchise tax +subtraction for qualified research expenses; excluding blood and
blood components +from the definition of legend drugs for hospital and health
care provider +gross earnings (MinnesotaCare) tax purposes; clarifying the
definition of qualified+ business for job opportunity building (JOBZ) and
biotechnology and health +sciences industry zones purposes; exempting
biotechnology and health sciences +industry zone qualified businesses from the
corporate franchise tax minimum +fee requirement under certain conditions(ra)