Legislative Session number- 82

Bill Name: SF3036

Making policy and administrative changes to certain tax provisions; setting a
time limit for submitting federal tax refund offset claims; extending the
requirement for commissioner of revenue publication of names of delinquent
taxpayers; modifying the deadlines for filing petitions for redetermination of
unfair manufactured home or property assessments; increasing the adjusted levy
limit base for cities by the amount of certified manufactured home homestead and
agricultural credit aid (HACA); eliminating the qualification on the due date
for aggregate taxes and special assessments shown on consolidated agricultural
property tax statements; modifying the authority of the commissioner to extend
the time for filing fiduciary income tax returns, requiring the commissioner to
grant automatic extensions for filing partnership, S corporation or fiduciary
income tax returns under certain tax payment conditions; modifying the exemption
from the health care providers gross earnings tax imposed on wholesale drug
distributors for legend drugs, providing an alternative method for determining
the exemption for hospitals or health care providers under certain conditions;
exempting payments received by furriers for clothing made of fur delivered
outside the state from the special fur clothing gross earnings tax; modifying
the definition of private telecommunication service for sales and use tax
purposes; exempting shipments of intoxicating liquor from foreign countries to
foreign diplomatic personnel from the liquor tax; clarifying the requirement for
producer remittance of taconite taxes, increasing the distribution of tax
proceeds to counties and modifying the allocation of tax proceeds to St. Louis
county for property tax relief; modifying the formula for determining tax
increment financing district (TIF) deficits for increments pooling purposes (ra)