Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws - 1983, Regular Session
Key: (1) language to be deleted (2) new language
Laws of Minnesota 1983
CHAPTER 222--S.F.No. 267
An act relating to taxation; increasing the amount of
reduced valuations required to be maintained as public
record; allowing the commissioner discretion in
apportioning levies; increasing the amount of
reduction in valuation requiring an opportunity for
hearing; clarifying the definition of real property
for ad valorem purposes; classifying farm rental value
data; allowing county auditors to combine legal
descriptions over section lines; excluding certain
corporations from receiving agricultural property tax
valuation; providing for continued deferred assessment
of open space property after certain sales; providing
for the assessment of certain class 3 property based
upon its use; requiring publication of certain
requirements for obtaining a homestead after the
assessment date; providing for split classification of
certain homestead property; removing special taxing
districts from levy limits; allowing counties to
charge for dishonored checks; allowing the rounding of
tax amounts on tax statements; allowing the use of the
previous year's mill rate in certain cases when
distributing delinquent tax proceeds; changing the
date for filing list of delinquent personal property
taxes; extending application of the alternate sale
procedure; increasing the fee for lost deeds; changing
the process for distributing mortgage registration tax
proceeds; updating to the Internal Revenue Code for
purposes of the estate tax; requiring filing of an
amended estate tax return in certain situations;
clarifying the date interest accrues on estate tax
amounts due; providing for department action following
the filing of an amended return; requiring state's
share of federal credit to not be less than state's
share of the estate; changing the requirement for
filing a declaration of estimated gross earnings tax;
imposing a penalty for failure to pay estimated gross
earnings tax; extending the time allowed to claim
gasoline or special fuel tax refunds; changing the
requirements relating to distribution of free samples
of cigarettes; imposing a penalty for failure to pay
the tax on wines and spirituous liquors; conforming
penalties for nonpayment of tax on beer to penalties
imposed on other taxes; requiring payment of current
taxes before a plat is recorded; delaying
implementation of the assessment penalty; increasing
the fee for issuance of a petroleum products
distributor's license; increasing the fee for issuance
of special fuel dealers or bulk purchasers licenses;
increasing the fee for issuance of a motor carrier
license; increasing the fee for issuance of a
temporary trip permit; allowing the city of
Minneapolis to temporarily exempt certain property
from taxation; amending Minnesota Statutes 1982,
sections 270.10, subdivisions 1 and 3; 270.12,
subdivision 3; 270.19; 272.03, subdivision 1; 272.46,
subdivision 2; 273.11, subdivision 7; 273.111,
subdivision 3; 273.112, subdivision 7, and by adding a
subdivision; 273.13, subdivisions 4 and 16, and by
adding a subdivision; 275.50, subdivision 2; 276.02;
276.04; 276.10; 277.02; 282.01, subdivision 7a;
282.33, subdivision 1; 287.08; 291.005, subdivision 1;
291.03, subdivision 1; 291.07, subdivision 1; 291.09,
subdivision 3a; 291.131, subdivision 6; 291.132,
subdivision 1; 291.215, subdivision 3; 295.365;
295.366, subdivision 1; 290.06, subdivision 2; 296.12,
subdivisions 1 and 2; 296.17, subdivisions 3, 10, and
17; 297.03, subdivision 10; 340.485, subdivision 1,
and by adding subdivisions; 340.492; 477A.04,
subdivision 2; 505.04; repealing Minnesota Statutes
1982, sections 272.022; 272.023; 272.024; 273.13,
subdivision 18; 273.23; 273.24; 273.28; 273.29;
273.30; 273.31; 273.34; 273.44; 273.45; 273.52;
288.01; 288.02; 288.03; 288.04; 288.05; 291.07,
subdivision 3; and 473F.04.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. Minnesota Statutes 1982, section 270.10,
subdivision 1, is amended to read:
Subdivision 1. [IN WRITING; APPROVAL BY ATTORNEY GENERAL.]
All orders and decisions of the commissioner of revenue, or any
of his subordinates, respecting any tax, assessment, or other
obligation, shall be in writing, filed in the offices of the
department. No order or decision issued after June 30, 1983,
increasing or decreasing any tax, assessment, or other
obligation by a sum exceeding $500 $1,000 on real or personal
property, or the assessed valuation thereof, or other obligation
relating thereto, the result of which is to increase or decrease
the total amount payable including penalties and interest, by a
sum exceeding $1,000, and no order or decision increasing or
decreasing any other tax by a sum exceeding $1,000 exclusive of
penalties and interest, shall be made without the written
signature or facsimile signature of the commissioner, a deputy
commissioner, assistant commissioner, division director, or
acting division director in each case. Written notice of every
order granting a reduction, abatement, or refundment exceeding
$5,000 of any tax exclusive of penalties and interest, shall be
given within five days to the attorney general. The attorney
general shall forthwith examine such order, and if he deems the
same proper and legal he shall approve the same in writing, and
may waive the right of appeal therefrom in behalf of the state;
otherwise he shall take an appeal from the order in behalf of
the state as herein provided; but written approval of the
commissioner or his deputy and written notice to the attorney
general, shall not be required with respect to the following
orders: (1) orders reducing assessed valuation of property by
reason of its classification as a homestead; (2) orders not
involving refunds which have the effect only of correcting
income and franchise tax assessments to conform to the amounts
shown on final returns filed as provided by section 290.42,
clause (6); (3) original orders for the refundment of gasoline
and special fuel taxes.
Sec. 2. Minnesota Statutes 1982, section 270.10,
subdivision 3, is amended to read:
Subd. 3. [REDUCTIONS, ABATEMENTS, REFUNDMENTS; STATEMENT.]
The commissioner shall maintain as a public record in the
department a statement of all abatements, reductions, and
refundments of assessments, taxes, or other obligations granted
by the department during the biennium, which require the written
approval of the commissioner or his deputy, and of which written
notice to the attorney general is required, under the provisions
of subdivision 1; and, all reductions of assessed valuation of
more than $50,000 $100,000 and all reductions, refundments, or
abatements of real estate tax of more than $1,000 shall be
separately shown in such statement. Such statement shall show
the names of all taxpayers or other persons concerned, the
original amount of each assessment, tax, or other obligation,
the amount of abatement, reduction, or refundment allowed in
each case, and the totals of the respective items,
notwithstanding any provisions of law requiring secrecy to the
contrary. The commissioner shall include in such statement the
amount of all increases of taxes or assessments made by the
department, classified in such manner as he may deem proper, but
not showing the names of taxpayers or other persons concerned or
the amounts in individual cases.
Sec. 3. Minnesota Statutes 1982, section 270.12,
subdivision 3, is amended to read:
Subd. 3. For taxes levied in 1980 and 1981, when a taxing
jurisdiction lies in two or more counties, and the sales ratio
studies prepared by the department of revenue show that the
average level of assessment in the several portions of the
district in the different counties differs by more than 20
percent, the board shall order that the levy of the taxing
jurisdiction be apportioned among the portions in the different
counties in the same proportion as the adjusted assessed value
as determined by the equalization aid review committee in each
portion is to the total adjusted assessed value, as determined
by the equalization aid review committee, of the taxing
jurisdiction; if the studies show that the level differs by more
than five percent, the board may order the apportionment of the
levy. For taxes levied in 1982 1983 and thereafter when a
taxing jurisdiction lies in two or more counties, if the sales
ratio studies prepared by the department of revenue show that
the level differs average levels of assessment in the several
portions of the taxing jurisdictions in the different counties
differ by more than five percent, the board shall order the
apportionment of the levy, unless (a) the proportion of total
adjusted assessed value in one of the counties is less than ten
percent of the total adjusted assessed value in the taxing
jurisdiction and the average level of assessment in that portion
of the taxing jurisdiction is the level which differs by more
than five percent from the assessment level in any one of the
other portions of the taxing jurisdiction; (b) significant
changes have been made in the level of assessment in the taxing
jurisdiction which have not been reflected in the sales ratio
study, and those changes alter the assessment levels in the
portions of the taxing jurisdiction so that the assessment level
now differs by five percent or less; or (c) commercial,
industrial, mineral, or public utility property predominates in
one county within the taxing jurisdiction and another class of
property predominates in another county within that same taxing
jurisdiction. If one or more of these factors are present, the
board may order the apportionment of the levy.
If, pursuant to this subdivision, the board apportions the
levy, then that levy apportionment among the portions in the
different counties shall be made in the same proportion as the
adjusted assessed value as determined by the equalization aid
review committee in each portion is to the total adjusted
assessed value of the taxing jurisdiction.
For the purposes of this section, the average level of
assessment in a taxing jurisdiction or portion thereof shall be
the aggregate assessment sales ratio. Assessed values as
determined by the equalization aid review committee shall be the
values as determined for the year preceding the year in which
the levy to be apportioned is levied.
Actions pursuant to this subdivision shall be commenced
subsequent to the annual meeting on August 15 of the state board
of equalization, but notice of the action shall be given to the
affected jurisdiction and the appropriate county auditors by the
following November 15.
Apportionment of a levy pursuant to this subdivision shall
be considered as a remedy to be taken after equalization
pursuant to subdivision 2, and when equalization within the
jurisdiction would disturb equalization within other
jurisdictions of which the several portions of the jurisdiction
in question are a part.
Sec. 4. Minnesota Statutes 1982, section 270.19, is
amended to read:
270.19 [MUNICIPALITIES TO BE PARTY TO TAX HEARINGS.]
Any city, town, school district, or county (all of which
governmental subdivisions shall be embraced in the word
"municipality" as used hereinafter) may appear at and become a
party to any proceedings before the commissioner of revenue held
for the purpose of equalizing or assessing any real or personal
property in such municipality, or reducing the assessed
valuation of any such property. For that purpose any such
municipality may employ counsel and disburse money for other
expenses in connection with such proceedings, on duly itemized,
verified claims, which shall be audited and allowed as now
provided by law for the allowance of claims against a
municipality. It shall be the duty of the commissioner of
revenue, at the time of such hearing, to grant the municipality,
at its request, such further reasonable time as may be necessary
for such municipality to prepare for further hearing. Before
granting any reduction in assessed valuation exceeding $50,000
$100,000, it shall be the duty of the commissioner of revenue,
when any taxpayer or property owner has applied to the
commissioner after June 30, 1983, for a reduction of the
assessed valuation of any real or personal property in an amount
exceeding $50,000 $100,000, to give written notice to the
officials of the municipality wherein such property is located
and to permit such municipality to have reasonable opportunity
to be heard at any proceedings concerning such reduction.
Sec. 5. Minnesota Statutes 1982, section 272.03,
subdivision 1, is amended to read:
Subdivision 1. [REAL PROPERTY.] (a) For the purposes of
taxation, "real property" includes the land itself, rails, ties,
and other track materials annexed to the land, and all
buildings, structures, and improvements or other fixtures on it,
and all rights and privileges belonging or appertaining to it,
and all mines, minerals, quarries, fossils, and trees on or
under it.
(b) A building or structure shall include the building or
structure itself, together with all improvements or fixtures
annexed to the building or structure, which are integrated with
and of permanent benefit to the building or structure,
regardless of the present use of the building, and which cannot
be removed without substantial damage to itself or to the
building or structure.
(c) (i) The term real property shall not include tools,
implements, machinery, and equipment attached to or installed in
real property for use in the business or production activity
conducted thereon, regardless of size, weight or method of
attachment.
(ii) The exclusion provided in clause (c) (i) shall not
apply to machinery and equipment includable as real estate by
clauses (a) and (b) even though such machinery and equipment is
used in the business or production activity conducted on the
real property if and to the extent such business or production
activity consists of furnishing services or products to other
buildings or structures which are subject to taxation under this
chapter.
Sec. 6. Minnesota Statutes 1982, section 272.46,
subdivision 2, is amended to read:
Subd. 2. [AUDITOR TO COMBINE LEGAL DESCRIPTIONS.] The
county auditor, upon written application of any person, shall
for property tax purposes only, combine legal descriptions, as
defined in section 272.195, of contiguous parcels to which the
applicants hold title.
The county auditor shall not be required to combine legal
descriptions over section lines in the following situations:
when the parcels to be combined are located in different school
districts or different taxing jurisdictions or when a
combination of legal descriptions would require the auditor's
office to modify an existing record-keeping system.
Sec. 7. Minnesota Statutes 1982, section 273.11,
subdivision 7, is amended to read:
Subd. 7. [AGRICULTURAL LAND.] Tillable agricultural land
shall be valued at the lesser of its market value or the value
which could be derived from capitalizing its free market gross
rental rate as determined for that grade of land at a rate of
5.6 percent. Each county assessor shall survey the farm rental
values of each grade of farmland in each township in the county
and shall determine a farm rental value to be used for the
assessment of each grade. The values so determined shall be
presented to township boards of review at their annual meetings
held pursuant to section 274.01 in the year prior to that in
which those values might be used in determining tillable
agricultural land values. The boards of review and any property
owners may present their comments on the values, including any
evidence indicating that the values are inaccurate, by December
1 of the year when the values were presented to the board. The
county assessor shall make his final determination of assessed
valuations for January 2 of the subsequent year based on his
determinations of the farm rental values as modified by any
comments of board members or other property owners that he finds
persuasive. Nontillable agricultural land and buildings on
agricultural land shall be valued in the usual manner. The data
collected by political subdivisions relating to farm rental
values shall be classified as private data pursuant to section
13.02, subdivision 12. Any data collected shall be made
available to the commissioner and, upon request, to other county
assessors.
Sec. 8. Minnesota Statutes 1982, section 273.111,
subdivision 3, is amended to read:
Subd. 3. Real estate consisting of ten acres or more shall
be entitled to valuation and tax deferment under this section
only if it is actively and exclusively devoted to agricultural
use as defined in subdivision 6 and either (1) is the homestead
of the owner, or of a surviving spouse, child, or sibling of the
owner or is real estate which is farmed with the real estate
which contains the homestead property, or (2) has been in
possession of the applicant, his spouse, parent, or sibling, or
any combination thereof, for a period of at least seven years
prior to application for benefits under the provisions of Laws
1969, chapter 1039, or (3) is the homestead of a shareholder in
a family farm corporation as defined in section 500.24,
notwithstanding the fact that legal title to the real estate may
be held in the name of the family farm corporation. Valuation
of real estate under this section is limited to parcels the
ownership of which is in noncorporate entities except for family
farm corporations organized pursuant to section 500.24.
Corporate entities who previously qualified for tax deferment
pursuant to this section and who continue to otherwise qualify
under subdivisions 3 and 6 for a period of at least three years
following the effective date of this section will not be
required to make payment of the previously deferred taxes,
notwithstanding the provisions of subdivision 9. Sale of the
land prior to the expiration of the three-year period shall
result in payment of deferred taxes as follows: sale within the
first year requires payment of payable 1980, 1981, and 1982
deferred taxes; sale during the second year requires payment of
payable 1981 and 1982 taxes deferred; and sale at any time
during the third year will require payment of payable 1983 taxes
deferred. Deferred taxes shall be paid even if the land
qualifies pursuant to subdivision 11a. Special assessments are
payable at the end of the three-year period or at time of sale,
whichever comes first.
Sec. 9. Minnesota Statutes 1982, section 273.112,
subdivision 7, is amended to read:
Subd. 7. When real property which is being, or has been,
valued and assessed under this section is sold or no longer
qualifies under subdivision 3, the portion sold or the portion
which no longer qualifies under subdivision 3 shall be subject
to additional taxes, in the amount equal to the difference
between the taxes determined in accordance with subdivision 4,
and the amount determined under subdivision 5, provided,
however, that the amount determined under subdivision 5 shall
not be greater than it would have been had the actual bona fide
sale price of the real property at an arms length transaction
been used in lieu of the market value determined under
subdivision 5. Such The additional taxes shall be extended
against the property on the tax list for the current year,
provided, however, that no interest or penalties shall be levied
on such the additional taxes if timely paid, and provided
further, that such the additional taxes shall only be levied
with respect to the last seven years that the said property has
been valued and assessed under this section.
Sec. 10. Minnesota Statutes 1982, section 273.112, is
amended by adding a subdivision to read:
Subd. 10. When title to real property qualifying under
subdivision 3 is transferred, no additional taxes shall be
extended against the property if (a) the property continues to
qualify pursuant to subdivision 3 and (b) the purchaser files an
application for continued deferment of taxes pursuant to
subdivision 6 within 30 days after the sale.
Sec. 11. Minnesota Statutes 1982, section 273.13,
subdivision 4, is amended to read:
Subd. 4. [CLASS 3.] (a) Tools, implements and machinery of
an electric generating, transmission or distribution system or a
pipeline system transporting or distributing water, gas, or
petroleum products or mains and pipes used in the distribution
of steam or hot or chilled water for heating or cooling
buildings, which are fixtures, all agricultural land, except as
provided by classes 1, 3b, 3e, all buildings and structures
assessed as personal property and situated upon land of the
state of Minnesota or the United States government which is
rural in character and devoted or adaptable to rural but not
necessarily agricultural use shall constitute class 3 and shall
be valued and assessed at 33-1/3 percent of the market value
thereof, except as provided in clause (b). All buildings and
structures assessed as personal property and situated upon land
of the state of Minnesota or the United States government which
is rural in character and devoted or adaptable to rural but not
necessarily agricultural use shall be assessed based upon the
use made of the building or structure. Except as provided in
subdivision 5a, all real property devoted to temporary and
seasonal residential occupancy for recreational purposes, and
which is not devoted to commercial purposes for more than 200
days in the year preceding the year of assessment, shall be
class 3 property and assessed accordingly. For this purpose,
property is devoted to commercial use on a specific day if it is
used, or offered for use, and a fee is charged for such use.
Class 3 shall also include commercial use real property used
exclusively for recreational purposes in conjunction with class
3 property devoted to temporary and seasonal residential
occupancy for recreational purposes, up to a total of two acres,
provided the property is not devoted to commercial recreational
use for more than 200 days in the year preceding the year of
assessment and is located within two miles of the class 3
property with which it is used.
(b) Agricultural land which is classified as class 3 shall
be assessed at 19 percent of its market value. Real property
devoted to temporary and seasonal residential occupancy for
recreation purposes which is classified as class 3 shall be
assessed at 21 percent of its market value.
Sec. 12. Minnesota Statutes 1982, section 273.13,
subdivision 16, is amended to read:
Subd. 16. [HOMESTEAD ESTABLISHED AFTER ASSESSMENT DATE.]
(1) Any property which was not used for the purpose of a
homestead on the assessment date, but which was used for the
purpose of a homestead on June 1 of such year, shall constitute
class 3b, class 3c or class 3cc, as the case may be, to the
extent of one-half of the valuation which would have been
includible in such class and one-half the homestead tax credit
to which it would have been entitled had the property been used
as a homestead on both such dates.
(2) Any taxpayer meeting the requirements of clause (1)
must notify the county assessor, or the assessor who has the
powers of the county assessor pursuant to section 273.063, in
writing, prior to June 15 of such year in order to qualify
thereunder.
The county assessor and the county auditor are hereby
empowered to make the necessary changes on their assessment and
tax records to provide for proper homestead classification and
credit as provided in clauses (1) and (2).
(3) The owner of any property qualifying under this
subdivision, which has not been accorded the benefits of this
subdivision, regardless of whether or not the notification
required in clause (2) has been timely filed, may be entitled to
receive such benefits by proper application as provided in
sections 270.07 or 375.192.
The county assessor shall cause to be published in a
newspaper of general circulation within the county no later than
June 1 of each year a notice to the public informing them of the
requirement to file an application for homestead prior to June
15.
Sec. 13. Minnesota Statutes 1982, section 273.13, is
amended by adding a subdivision to read:
Subd. 21. [LIMITATION ON HOMESTEAD CLASSIFICATION.] If the
assessor has classified property as both homestead and
nonhomestead, only the values attributable to the portion of the
property classified as 3b, 3c, or 3cc shall be entitled to
homestead treatment.
Except for buildings containing fewer than three units
classified pursuant to section 273.13, subdivision 19, if the
portion of a building used as the owner's homestead is separate
from other dwelling units in the building, only the owner's
residence plus the land attributable to the residence is to
receive either the 3b, 3c, or 3cc classification.
Sec. 14. Minnesota Statutes 1982, section 275.50,
subdivision 2, is amended to read:
Subd. 2. [GOVERNMENTAL SUBDIVISION.] "Governmental
subdivision" means a county, home rule charter city, statutory
city, or town or special taxing district determined by the
department of revenue, except a town that has a population of
less than 5,000 according to the most recent federal census,
provided that the population of an incorporated municipality
located within the boundaries of a town is not included in the
population of the town. The term does not include school
districts or, the metropolitan transit commission created
pursuant to section 473.404, or special taxing districts as
determined by the department of revenue.
Sec. 15. Minnesota Statutes 1982, section 276.02, is
amended to read:
276.02 [TREASURER TO BE COLLECTOR.]
The county treasurer shall be the receiver and collector of
all the taxes extended upon the tax lists of the county, whether
levied for state, county, city, town, school, poor, bridge,
road, or other purposes and of all fines, forfeitures, or
penalties received by any person or officer for the use of the
county. He shall proceed to collect the same according to law
and place the same when collected to the credit of the proper
funds. This section shall not apply to fines and penalties
accruing to municipal corporations for the violation of their
ordinances which are recoverable before a city justice. The
county board may by resolution authorize the treasurer to impose
a charge for any dishonored checks.
Sec. 16. Minnesota Statutes 1982, section 276.04, is
amended to read:
276.04 [NOTICE OF RATES; PROPERTY TAX STATEMENTS.]
On receiving the tax lists from the county auditor, the
county treasurer shall, if directed by the county board, give
three weeks' published notice in a newspaper specifying the
rates of taxation for all general purposes and the amounts
raised for each specific purpose. He shall, whether or not
directed by the county board, cause to be printed on all tax
statements, or on an attachment, a tabulated statement of the
dollar amount due to each taxing authority and the amount to be
paid to the state of Minnesota from the parcel of real property
for which a particular tax statement is prepared. The dollar
amounts due the state, county, township or municipality and
school district shall be separately stated but the amounts due
other taxing districts, if any, may be aggregated. The dollar
amounts may be rounded to the nearest even whole dollar. For
purposes of this section whole odd-numbered dollars may be
adjusted to the next higher even-numbered dollar. The property
tax statements for class 2a property shall contain the same
information that is required on the tax statements for real
property. The county treasurer shall mail to taxpayers
statements of their personal property taxes due, such statements
to be mailed not later than February 15 (except in the case of
Class 2a property), statements of the real property taxes due
shall be mailed not later than January 31; provided, that the
validity of the tax shall not be affected by failure of the
treasurer to mail such statement. Such real and personal
property tax statements shall contain the market value, as
defined in section 272.03, subdivision 8, used in determining
the tax. The statement shall show the amount attributable to
section 124.2137 as "state paid agricultural credit" and the
amount attributable to section 273.13, subdivisions 6 and 7 as
"state paid homestead credit." The statement shall show the
reduction attributable to the aid given pursuant to section
273.139 and shall indicate that the reduction is paid by the
state of Minnesota. If so directed by the county board, the
treasurer shall visit places in the county as he deems expedient
for the purpose of receiving taxes and the county board is
authorized to pay the expenses of such visits and of preparing
duplicate tax lists.
Sec. 17. Minnesota Statutes 1982, section 276.10, is
amended to read:
276.10 [APPORTIONMENT AND DISTRIBUTION OF FUNDS.]
On the settlement day in March, June, and November of each
year, the county auditor and county treasurer shall distribute
all undistributed funds in the treasury, apportioning them, as
provided by law, and placing them to the credit of the state,
town, city, school district, special district and each county
fund. Within 20 days after the distribution is completed, the
county auditor shall make a report of it to the state auditor in
the form prescribed by the state auditor. The county auditor
shall issue his warrant for the payment of moneys in the county
treasury to the credit of the state, town, city, school
district, or special districts on application of the persons
entitled to receive them. The county auditor may apply the mill
rate from the year previous to the year of distribution when
apportioning and distributing delinquent tax proceeds, provided
that the composition of the previous year's mill rate between
taxing districts is not significantly different than that which
existed for the year of the delinquency.
Sec. 18. Minnesota Statutes 1982, section 277.02, is
amended to read:
277.02 [DELINQUENT LIST FILED IN COURT.]
On the tenth last secular day of July, of each year, the
county treasurer shall make a list of all personal property
taxes remaining delinquent July first, and shall immediately
certify to and file the same with the clerk of the district
court of his county, and upon such filing the list shall be
prima facie evidence that all of the provisions of law in
relation to the assessment and levy of such taxes have been
complied with.
Sec. 19. Minnesota Statutes 1982, section 282.01,
subdivision 7a, is amended to read:
Subd. 7a. [ALTERNATE SALE PROCEDURE.] Land located in a
home rule charter or statutory city, or in a town described in
section 368.01, subdivision 1, which cannot be improved because
of noncompliance with local ordinances regarding minimum area,
shape, frontage or access may be sold by the county auditor
pursuant to this subdivision if the auditor determines that a
nonpublic sale will encourage the approval of sale of the land
by the city or town and promote its return to the tax rolls. If
the physical characteristics of the land indicate that its
highest and best use will be achieved by combining it with an
adjoining parcel and the city or town has not adopted a local
ordinance governing minimum area, shape, frontage, or access,
the land may also be sold pursuant to this subdivision. The
sale of land pursuant to this subdivision shall be subject to
any conditions imposed by the county board pursuant to section
282.03. The governing body of the city or town may recommend to
the county board conditions to be imposed on the sale. The
county auditor may restrict the sale to owners of lands
adjoining the land to be sold. The county auditor shall conduct
the sale by sealed bid or may select another means of sale. The
land shall be sold to the highest bidder but in no event shall
the land be sold for less than its appraised value. All owners
of land adjoining the land to be sold shall be given a written
notice at least 30 days prior to the sale.
This subdivision shall be liberally construed to encourage
the sale and utilization of tax-forfeited land, to eliminate
nuisances and dangerous conditions and to increase compliance
with land use ordinances.
Sec. 20. Minnesota Statutes 1982, section 282.33,
subdivision 1, is amended to read:
Subdivision 1. Whenever an unrecorded deed from the state
of Minnesota conveying tax-forfeited lands shall have been lost
or destroyed, an application, in form approved by the attorney
general, for a new deed may be made by the grantee or his
successor in interest to the commissioner of revenue. If it
appears to the commissioner of revenue that the facts stated in
the petition are true, he shall issue a new deed to the original
grantee, in form approved by the attorney general, with like
effect as the original deed. The application shall be
accompanied by a fee of $3 $10, payable to the commissioner of
revenue, which shall be deposited with the state treasurer and
credited to the general fund.
Sec. 21. Minnesota Statutes 1982, section 287.08, is
amended to read:
287.08 [TAX, HOW PAYABLE; RECEIPTS.]
The tax imposed by sections 287.01 to 287.12 shall be paid
to the treasurer of the county in which the mortgaged land or
some part thereof is situated at or before the time of filing
the mortgage for record or registration. The treasurer shall
endorse his receipt on the mortgage, countersigned by the county
auditor, who shall charge the amount to the treasurer and such
receipt shall be recorded with the mortgage, and such receipt of
the record thereof shall be conclusive proof that the tax has
been paid to the amount therein stated and authorize any county
recorder to record the mortgage. Its form, in substance, shall
be "registration tax hereon of ..................... dollars
paid." If the mortgages be exempt from taxation the endorsement
shall be "exempt from registration tax," to be signed in either
case by the treasurer as such, and in case of payment to be
countersigned by the auditor. In case the treasurer shall be
unable to determine whether a claim of exemption should be
allowed, the tax shall be paid to the clerk of the district
court of the county to abide the order of such court made upon
motion of the county attorney, or of the claimant upon notice as
required by the court. When any such mortgage covers real
property situate in more than one county in this state the whole
of such tax shall be paid to the treasurer of the county where
the mortgage is first presented for record or registration, and
the payment shall be receipted and countersigned as above
provided, and such. When the amount of the tax is $100 or more,
the tax shall be divided and paid over by the county treasurer
receiving the same, on or before the tenth day of each month
after receipt thereof, to the county or counties entitled
thereto in the ratio which the assessed market value of the real
property covered by the mortgage in each county bears to the
assessed market value of all the property described in the
mortgage. In making such division and payment the county
treasurer shall send therewith a statement giving the
description of the property described in the mortgage and the
assessed market value of the part thereof situate in each
county. For the purpose aforesaid, the treasurer of any county
may require the treasurer of any other county to certify to him
the assessed market valuation of any tract of land in any such
mortgage.
Sec. 22. Minnesota Statutes 1982, section 291.005,
subdivision 1, is amended to read:
Subdivision 1. Unless the context otherwise clearly
requires, the following terms used in this chapter shall have
the following meanings:
(1) "Federal gross estate" means the gross estate of a
decedent as valued and otherwise determined for federal estate
tax purposes by federal taxing authorities pursuant to the
provisions of the Internal Revenue Code.
(2) "Minnesota gross estate" means the federal gross estate
of a decedent after (a) excluding therefrom any property
included therein which has its situs outside Minnesota and (b)
including therein any property omitted from the federal gross
estate which is includable therein, has its situs in Minnesota,
and was not disclosed to federal taxing authorities. The
Minnesota gross estate shall be valued pursuant to the
provisions of section 291.215, subdivision 1.
(3) "Personal representative" means the executor,
administrator or other person appointed by the court to
administer and dispose of the property of the decedent. If
there is no executor, administrator or other person appointed,
qualified, and acting within this state, then any person in
actual or constructive possession of any property having a situs
in this state which is included in the federal gross estate of
the decedent shall be deemed to be a personal representative to
the extent of the property and the Minnesota estate tax due with
respect to the property.
(4) "Resident decedent" means an individual whose domicile
at the time of his death was in Minnesota.
(5) "Nonresident decedent" means an individual whose
domicile at the time of his death was not in Minnesota.
(6) "Situs of property" means, with respect to real
property, the state or country in which it is located; with
respect to tangible personal property, the state or country in
which it was normally kept or located at the time of the
decedent's death; and with respect to intangible personal
property, the state or country in which the decedent was
domiciled at death.
(7) "Commissioner" means the commissioner of revenue or any
person to whom the commissioner has delegated functions under
this chapter.
(8) "Internal Revenue Code" means the United States
Internal Revenue Code of 1954 as amended through December 31,
1981 March 12, 1983.
Sec. 23. Minnesota Statutes 1982, section 291.03,
subdivision 1, is amended to read:
Subdivision 1. [GENERALLY.] The tax imposed shall be an
amount equal to the greater of:
(1) A tax computed by applying to the Minnesota taxable
estate the following prescribed rates:
10 percent on the first $100,000,
11 percent on the next $500,000 or part thereof,
12 percent on the excess, or
(2) A tax equal to the amount by which the maximum credit
allowable under section 2011 of the Internal Revenue Code for
state death taxes exceeds the aggregate amount of all estate,
inheritance, legacy and succession taxes actually paid to other
states of the United States in respect of any property subject
to federal estate tax; provided that where the decedent is a
nonresident the tax shall be in the same proportion of the
maximum credit allowable under section 2011 of the Internal
Revenue Code for state death taxes described herein as the
Minnesota gross estate bears to the value of the federal gross
estate. The tax determined under this paragraph shall not be
greater than the maximum credit allowable under section 2011 of
the Internal Revenue Code.
Sec. 24. Minnesota Statutes 1982, section 291.07,
subdivision 1, is amended to read:
Subdivision 1. In determining the tax imposed by section
291.01, the following additional deductions shall be allowed:
(1) funeral expenses;
(2) reasonable legal, accounting, fiduciary and
administration expenses and fees with respect to both probate
and nonprobate assets, including but not limited to expenses
incurred during administration in converting real and personal
property held by the estate into cash;
(3) expenses of last illness unpaid at death;
(4) valid claims against and debts of the decedent, unpaid
at death, which have been properly paid;
(5) Minnesota and federal income taxes on "income in
respect of a decedent," as computed under subdivision 3;
(6) the portion of the federal estate tax allocable to
Minnesota, which shall equal the amount obtained by multiplying
the federal estate tax due and payable to the United States
Treasury by a fraction, the numerator of which shall equal the
value of the Minnesota gross estate reduced by: (a) in the case
of a resident decedent, the deductions and exemptions allowed by
sections 291.05, 291.051, 291.065, 291.07, subdivision 1,
clauses (1), (2), (3), (4), (5), (6), and (7) and (8); or (b) in
the case of a nonresident decedent the deductions and exemptions
allowed by sections 291.05, 291.051, 291.065, 291.08, clauses
(1), (2), (4) and (5), and the denominator of which shall equal
the value of the federal taxable estate as defined in section
2051 of the Internal Revenue Code; provided, however, in any
case where any property is included in the Minnesota gross
estate but incorrectly omitted from the federal gross estate or
where any property that is included in both the Minnesota gross
estate and the federal gross estate is valued at a higher or
lower value in determining the Minnesota gross estate than in
determining the federal gross estate, the federal taxable estate
shall be recomputed for purposes of this provision and shall be
based on a federal gross estate including the value of such
omitted property and including or excluding the difference in
value of such revalued property, and further provided that the
federal estate tax deduction shall not exceed the federal estate
tax due and payable to the United States Treasury;
(7) (6) real estate taxes due and payable prior to or in
the year of the decedent's death with respect to real estate
subject to taxation under this chapter and other taxes which
have accrued and are a lien on property in the estate at the
time of death;
(8) (7) liens and mortgages on property subject to taxation
under this chapter which are not deductible as claims or debts
of the decedent.
Sec. 25. Minnesota Statutes 1982, section 291.09,
subdivision 3a, is amended to read:
Subd. 3a. (1) The commissioner may challenge matters of
valuation or taxability of any assets reported on the return, or
any deductions claimed, or the computation of tax, only if
within 180 days from the due date of the return or the receipt
of the return and all documents required to be filed with the
return, whichever is later, the commissioner mails or delivers a
written notice to the personal representative objecting to the
return as filed and specifying the reasons for the objection.
(2) If the personal representative disagrees with the
objection or does not wish to fully comply with the objection,
he may request that the commissioner hold a hearing on the
objection. Within 30 days of receipt of a request, the
commissioner shall set a time and place for hearing. Unless
otherwise agreed upon, the hearing date shall not be earlier
than 30 days nor later than 60 days from the date of the notice
setting the hearing. The notice of hearing shall set forth the
rights available to the personal representative under chapter
14. Not later than 30 days after the commissioner receives the
report and recommendation of the hearing examiner, or a written
waiver of his hearing rights by the personal representative, the
commissioner shall issue an order determining the tax. Any such
determination made by the commissioner may be appealed to the
tax court as provided in section 271.09.
(3) At any time together with or after the objection, the
commissioner, on his own initiative, may set a time and place
for a hearing in accordance with (2) above.
(4) In his objection, or at any time thereafter, the
commissioner may assess any additional tax as the facts may
warrant, subject to the right of the personal representative to
demand a hearing under chapter 15. If the personal
representative does not demand a hearing within 90 days of the
date of the assessment, the tax so assessed shall be legally due
and the commissioner may proceed to collect any unpaid tax after
one year from the date of death. If the commissioner later
finds the tax assessment to be erroneous, he may adjust the
assessment prior to collection.
(5) The commissioner shall not be required to object to any
subsequent original, amended or supplemental return in order to
preserve his rights. The commissioner shall not be precluded
from objecting to a subsequent original, amended or supplemental
return even though an original return was accepted as filed. If
the commissioner had accepted an original return showing no tax
due and a subsequent original, amended or supplemental return
discloses additional assets not disclosed on the original
return, the commissioner may object to any matter of valuation,
taxability, deduction or computation of tax on the original
return within 180 days of receipt of the subsequent original,
amended or supplemental return.
(6) Subject to the provisions of section sections 291.11
and 291.215, the Minnesota estate tax liability shall be
considered as finally determined on the date notification of
acceptance is issued to the personal representative or, if no
objection is filed, on the day following 180 days from the due
date of the return or the receipt of the return, together with
all other documents required to be filed with the return,
whichever is later.
(7) Subject to the time limits imposed elsewhere in this
chapter, the commissioner may refund an overpayment of tax,
penalty or interest even though the personal representative has
not made an application for refund.
Sec. 26. Minnesota Statutes 1982, section 291.131,
subdivision 6, is amended to read:
Subd. 6. The amount of tax not timely paid, including the
amount of unpaid tax when the taxpayer elects to pay the tax in
installments, together with any penalty provided by this
section, shall bear interest at the rate specified in section
270.75 from the time such tax should have been paid if no
extension had been granted or election to pay the tax in
installments had been made until paid. All interest and penalty
shall be added to the tax and collected as a part thereof.
Sec. 27. Minnesota Statutes 1982, section 291.132,
subdivision 1, is amended to read:
Subdivision 1. The commissioner may extend the time for
filing returns or making payment of the tax, without penalty,
for a period not to exceed six months. In lieu of the six month
extension, the commissioner may extend the time for payment of
the tax, without penalty, for a period not to exceed two years
if the payment of the tax would result in an undue hardship on
the estate. The written request for the undue hardship
extension shall be made to the commissioner no later than nine
months after the death of the person from whom the transfer is
made. The taxpayer may elect to pay the taxes in installments
as specified in section 291.11, subdivision 1, provided that the
period of time for the payment of the taxes shall not exceed
five years from the expiration of the extension granted by the
commissioner. Where an extension of time has been granted,
interest shall be payable at the rate specified in section
270.75 from the date when such payment should have been made, if
no extension had been granted, until such tax is paid for
payment, interest shall be paid at the rate specified in section
270.75 from the date when payment should have been made if no
extension had been granted, until the tax is paid. When an
election has been made to pay the tax in installments, interest
shall be paid at the rate specified in section 270.75 from the
date when payment of the tax should have been made if no
election to pay the tax in installments had been made.
Sec. 28. Minnesota Statutes 1982, section 291.215,
subdivision 3, is amended to read:
Subd. 3. The personal representative shall file an amended
estate tax return within 90 days after any amended estate tax
return is filed pursuant to the provisions of the United States
Internal Revenue Code. If no amended federal estate tax return
is filed but the federal estate tax return is changed or
corrected, the change or correction shall be reported to
personal representative shall file an amended estate tax return
with the commissioner of revenue within 90 days after the final
determination of the change or correction is made. Upon receipt
of an amended federal estate tax return or upon notification of
any change or correction made on the federal estate tax return
If the personal representative fails to file an amended estate
tax return, the commissioner of revenue may reassess the estate
tax.
Sec. 29. Minnesota Statutes 1982, section 295.365, is
amended to read:
295.365 [DECLARATIONS OF ESTIMATED GROSS EARNINGS TAX BY
TELEGRAPH AND TELEPHONE COMPANIES.]
Every telegraph company subject to taxation pursuant to
section 295.32 and every telephone company subject to taxation
pursuant to section 295.34, shall make a declaration of
estimated gross earnings tax for the calendar year if the gross
earnings tax can reasonably be expected to be in excess of
$1,000. The declaration of estimated tax shall be filed on or
before March 15. The amount of estimated tax with respect to
which a declaration is required shall be paid in four equal
installments on or before the 15th day of March, June,
September, and December. An amendment of a declaration may be
filed in any interval between installment dates prescribed above
but only one amendment may be filed in each such interval.
If any amendment of a declaration is filed, the amount of
each remaining installment shall be the amount which would have
been payable if the new estimate had been made when the first
estimate for the calendar year was made, increased or decreased,
as the case may be, by the amount computed by dividing
(1) the difference between (A) the amount of estimated tax
required to be paid before the date on which the amendment was
made, and (B) the amount of estimated tax which would have been
required to be paid before such date if the new estimate had
been made when the first estimate was made, by
(2) the number of installments remaining to be paid on or
after the date on which the amendment is made.
The commissioner of revenue may grant a reasonable
extension of time for filing any declaration but such extension
shall not be for more than six months.
Sec. 30. Minnesota Statutes 1982, section 295.366,
subdivision 1, is amended to read:
Subdivision 1. [ADDITION TO THE TAX.] In case of any
underpayment of estimated tax by a telegraph or telephone
company, except as provided in subdivision 4, there shall be
added to the tax for the taxable year an amount determined at
the rate specified in section 270.75 upon the amount of the
underpayment (determined under subdivision 2) for the period of
the underpayment (determined under subdivision 3). For taxable
years beginning after December 31, 1982, the amount in lieu of
interest for that taxable year shall be the amount determined in
section 270.75 for January 1 on which begins the taxable year or
precedes the beginning of the taxable year.
Sec. 31. Minnesota Statutes 1982, section 296.06,
subdivision 2, is amended to read:
Subd. 2. [REQUIREMENTS FOR ISSUANCE.] A distributor's
license shall be issued to any responsible person qualifying as
a distributor who makes application therefor, and who shall pay
to the commissioner at the time thereof and annually thereafter
a license fee of $5 $10, and who shall further comply with the
following conditions:
(1) A written application shall be made in a manner
approved by the commissioner, who shall require the applicant or
licensee to deposit with the state treasurer securities of the
United States government or the state of Minnesota or to execute
and file a bond, with a corporate surety approved by the
commissioner, to the state of Minnesota in an amount to be
determined by the commissioner and in a form to be fixed by the
commissioner and approved by the attorney general, and which
shall be conditioned for the payment when due of all excise
taxes, inspection fees, penalties, and accrued interest arising
in the ordinary course of business or by reason of any
delinquent money which may be due the state of Minnesota; the
bond shall cover all places of business within the state where
petroleum products are received by the licensee; and the
applicant or licensee shall designate and maintain an agent in
this state upon whom service may be had for all purposes of this
section.
(2) An initial applicant for a distributor's license shall
furnish a bond in a minimum sum of $3,000 for the first year;
(3) Whenever it is the opinion of the commissioner that the
bond given by a licensee is inadequate in amount to fully
protect the state, he shall require an additional bond in such
amount as he deems sufficient;
(4) If any licensee desires to be exempt from depositing
securities or furnishing such bond, as hereinbefore provided, he
shall furnish an itemized financial statement showing the assets
and the liabilities of the applicant and if it shall appear to
the commissioner, from the financial statement or otherwise,
that the applicant is financially responsible, then the
commissioner may exempt such applicant from depositing such
securities or furnishing such bond until the commissioner
otherwise orders.
(5) The premium on any bond required under clauses (1) and
(2), and on any additional bond required under clause (3), shall
be paid by the commissioner out of a bond premium fund which he
shall set up from an appropriation by the legislature from
whatever funds are available. All of said bonds required during
each license period shall be purchased by the commissioner of
administration from the lowest responsible bidder after
advertising for competitive bids in the manner prescribed by
Laws 1939, chapter 431, article II, as amended. The
commissioner of administration shall call for bids within a
reasonable period prior to the commencement of license period.
(6) After the present license period expires on May 31,
1947, the next license period shall be for one year ending May
31, 1948, the next license period shall be for 13 months ending
June 30, 1949, and thereafter Each license period shall be for
one year ending each June 30.
(7) Upon application to the commissioner and compliance by
the applicant with the provisions of this subdivision, the
commissioner also shall issue a distributor's license to (a) any
person engaged in this state in the bulk storage of petroleum
products and the distribution thereof by tank car or tank truck
or both, and (b) any person holding an unrevoked license as a
distributor since January 1, 1947, and (c) any person holding a
license and performing a function under the motor fuel tax law
of an adjoining state equivalent to that of a distributor under
this act, who desires to ship or deliver petroleum products from
that state to persons in this state not licensed as distributors
in this state and who agrees to assume with respect to all
petroleum products so shipped or delivered the liabilities of a
distributor receiving petroleum products in this state,
provided, however, that any such license shall be issued only
for the purpose of permitting such person to receive in this
state the petroleum products so shipped or delivered. Except as
herein provided, all persons licensed as distributors under this
clause shall have the same rights and privileges and be subject
to the same duties, requirements and penalties as other licensed
distributors.
Sec. 32. Minnesota Statutes 1982, section 296.12,
subdivision 1, is amended to read:
Subdivision 1. [SPECIAL FUEL DEALERS' LICENSE
REQUIREMENTS.] No person except a licensed distributor shall
engage in the business of selling or delivering special fuel as
a special fuel dealer unless he shall have applied for and
secured from the commissioner a special fuel dealer's license.
The application shall be made in a manner approved by the
commissioner and shall be accompanied by the payment of $5 $10,
which shall be the license fee. A special fuel dealer's license
shall be issued to any responsible person qualifying as a
special fuel dealer who makes proper application therefor. The
license shall be displayed in a conspicuous manner in the place
of business and shall expire annually on November 30.
If at any time a special fuel dealer discontinues, sells or
disposes of his business in any manner, he shall surrender his
special fuel dealer's license to the commissioner at his office
in St. Paul, Minnesota.
Sec. 33. Minnesota Statutes 1982, section 296.12,
subdivision 2, is amended to read:
Subd. 2. [BULK PURCHASERS' LICENSE REQUIREMENTS.] No
person shall receive special fuel as a bulk purchaser unless he
shall have applied for and secured from the commissioner a bulk
purchaser's license. The application shall be made in a manner
approved by the commissioner and shall be accompanied by the
payment of $5 $10, which shall be the license fee. A bulk
purchaser's license shall be issued to any responsible person
qualifying as a bulk purchaser who makes proper application
therefor. The license shall be displayed in a conspicuous
manner in the place of business and shall expire annually on
November 30.
If at any time a bulk purchaser discontinues, sells or
disposes of his business in any manner, he shall surrender his
bulk purchaser's license to the commissioner at his office in
St. Paul, Minnesota.
Sec. 34. Minnesota Statutes 1982, section 296.17,
subdivision 3, is amended to read:
Subd. 3. [REFUNDS ON GASOLINE AND SPECIAL FUEL USED IN
OTHER STATES.] Every person regularly or habitually operating
motor vehicles upon the public highways of any other state or
states and using in said motor vehicles gasoline or special fuel
purchased or obtained in this state, shall be allowed a credit
or refund equal to the tax on said gasoline or special fuel paid
to this state on the gasoline or special fuel actually used in
the other state or states. No credit or refund shall be allowed
under this subdivision for taxes paid to any state which imposes
a tax upon gasoline or special fuel purchased or obtained in
this state and used on the highways of such other state, and
which does not allow a similar credit or refund for the tax paid
to this state on gasoline or special fuel purchased or acquired
in such other state and used on the highways of this state.
Every person claiming a credit or refund under this subdivision
shall file, within 30 days after the tax to such other state, or
states, is paid, a report in such form as may be prescribed by
the commissioner, together with such proof of the payment of the
tax, and of the fact that it was paid on gasoline or special
fuel purchased or obtained within this state as the commissioner
may require. The claimant may file up to six months from the
date the tax was paid to another state but any refund applied
for after 30 days from date of payment shall be reduced by five
percent for each 30-day period or portion thereof following the
initial 30-day period.
Sec. 35. Minnesota Statutes 1982, section 296.17,
subdivision 10, is amended to read:
Subd. 10. [LICENSE.] (a) No motor carrier shall operate a
commercial motor vehicle upon the highways of this state unless
and until he has been issued a license pursuant to this section
or has obtained a trip permit or temporary authorization as
provided in this section.
(b) A license shall be issued to any responsible person
qualifying as a motor carrier who makes application therefor and
who shall pay to the commissioner, at the time thereof, a
license fee of $10 $20. Such license shall remain valid until
revoked by the commissioner or until surrendered by the motor
carrier. Such license, photocopy or electrostatic copy of it,
shall be carried in the cab of every commercial motor vehicle
while it is being operated in Minnesota by a licensed motor
carrier.
Sec. 36. Minnesota Statutes 1982, section 296.17,
subdivision 17, is amended to read:
Subd. 17. [TRIP PERMITS AND TEMPORARY AUTHORIZATIONS.] (a)
A motor carrier may obtain a trip permit which shall authorize
an unlicensed motor carrier to operate a commercial motor
vehicle in Minnesota for a period of five consecutive days
beginning and ending on the dates specified on the face of the
permit. The fee for such permit shall be $5 $15. Fees for trip
permits shall be in lieu of the road tax otherwise assessable
against such motor carrier on account of such commercial motor
vehicle operating therewith, and no reports of mileage shall be
required with respect to such vehicle.
The above permit shall be issued in lieu of license if in
the course of the motor carrier's operations he operates on
Minnesota highways no more than three times in any one calendar
year.
(b) Whenever the commissioner is satisfied that unforeseen
or uncertain circumstances have arisen which requires a motor
carrier to operate in this state a commercial motor vehicle for
which neither a trip permit pursuant to clause (a) of this
subdivision nor a license pursuant to subdivisions 7 to 22 has
yet been obtained, and if the commissioner is satisfied that
prohibition of such operation would cause undue hardship, the
commissioner may provide the motor carrier with temporary
authorization for the operation of such vehicle. A motor
carrier receiving temporary authorization pursuant to this
subdivision shall perfect the same either by obtaining a trip
permit or a license, as the case may be, for the vehicle at the
earliest practicable time.
Sec. 37. Minnesota Statutes 1982, section 297.03,
subdivision 10, is amended to read:
Subd. 10. [DISTRIBUTION OF FREE SAMPLE PACKAGES.] The
commissioner may authorize distribution in Minnesota of free
packages of cigarettes without affixing stamps to said packages
by the following persons provided that monthly reports and
payment of a tax at the same rates prescribed by section 297.02,
subdivision 1, shall be made directly to the commissioner in the
manner and under the terms provided for by him the commissioner:
(1) Any manufacturer, providing such packages contain not
more than ten 20 cigarettes each;
(2) Any person engaged as a common carrier in the
transportation of persons, who purchases packages of cigarettes
from a manufacturer for distribution without charge, provided
that no such package shall contain more than ten 20 cigarettes.
All packages distributed pursuant to this section shall be
marked "Complimentary - Not For Sale." The commissioner shall
promulgate rules providing for the procedures to be complied
with by any person distributing free sample packages.
Sec. 38. Minnesota Statutes 1982, section 340.485,
subdivision 1, is amended to read:
Subdivision 1. [MANNER AND TIME OF PAYMENT; PENALTIES;
DEPOSIT OF TAX PROCEEDS.] The tax on wines and spirituous
liquors, on which the excise tax has not been previously paid,
shall be paid to the commissioner of revenue by persons having
on file with the commissioner of revenue a sufficient bond as
provided in subdivision 2 on or before the tenth day of the
month following the month in which the first sale is made in
this state by a licensed manufacturer or wholesaler. Every such
person liable for any tax on wines or spirituous liquors imposed
by section 340.47 shall file with the commissioner of revenue on
or before the tenth day of the month following first sale in
this state by a licensed manufacturer or wholesaler a return in
such form and showing such information as the commissioner of
revenue shall by rule prescribe, and shall keep records and
render reports as the commissioner of revenue shall by rule
prescribe. If the excise tax is not paid when due, there shall
be added to the tax an amount equivalent to five percent per
month from the date the tax became due until paid. If any
person files a false or fraudulent return, there shall be added
to the tax a sum equivalent to 100 percent of the amount of the
tax evaded or attempted to be evaded. Any person liable for any
tax on wines or spirituous liquors not having on file a
sufficient bond shall pay the tax within 24 hours after first
sale in this state. The commissioner of revenue shall pay all
moneys received in the general fund. The commissioner of
revenue may certify to the commissioner of public safety any
failure to pay taxes when due as a violation of a statute
relating to the sale of intoxicating liquor for possible
revocation or suspension of license under section 340.135.
If any person fails to pay the tax within the time
specified or within 30 days after final determination of an
appeal to the Minnesota tax court relating thereto, there shall
be added a penalty equal to ten percent of the amount so
remaining unpaid. The penalty shall be collected as part of the
tax, and the amount of the tax not timely paid, together with
the penalty, shall bear interest at the rate specified in
section 270.75 from the time the tax should have been paid until
paid.
Sec. 39. Minnesota Statutes 1982, section 340.485, is
amended by adding a subdivision to read:
Subd. 5. [FAILURE TO FILE RETURN; PENALTY.] In case of any
failure to make and file a return as required by this chapter
within the time prescribed by law or prescribed by the
commissioner in pursuance of law, unless it is shown that the
failure is not due to willful neglect, there shall be added to
the tax in lieu of the ten percent specific penalty provided in
subdivision 1: ten percent if the failure is for not more than
30 days with an additional five percent for each additional 30
days or fraction thereof during which such failure continues,
not exceeding 25 percent in the aggregate. The amount added to
any tax shall be collected at the same time and in the same
manner and as a part of the tax, and the amount of tax together
with the amount added shall bear interest at the rate specified
in section 270.75 from the time the tax should have been paid
until paid unless the tax has been paid before the discovery of
the neglect, in which case the amount added shall be collected
in the same manner as the tax.
For the purposes of this subdivision, the amount of any
taxes required to be shown on the return shall be reduced by the
amount of any part of the tax which is paid on or before the
date prescribed for payment of the tax and by the amount of any
credit against the tax which may be claimed upon the return.
Sec. 40. Minnesota Statutes 1982, section 340.485, is
amended by adding a subdivision to read:
Subd. 6. [INTENT TO EVADE TAX; FAILURE TO FILE OR FILING
FALSE RETURN; PENALTY.] Where any person, with intent to evade
the tax, fails to file any return required or shall with intent
file a false or fraudulent return, there shall also be imposed
upon the person an additional penalty equal to 50 percent of any
tax (less any amount paid on the basis of the false or
fraudulent return) found due for the period to which the return
related. The penalty imposed by this subdivision shall be
collected as part of the tax and shall be in addition to any
other penalties provided by law.
Sec. 41. Minnesota Statutes 1982, section 340.492, is
amended to read:
340.492 [MANNER AND TIME OF PAYMENT; PENALTIES; DEPOSIT OF
TAX PROCEEDS.]
Subdivision 1. [FILING DATE; TIME OF PAYMENT.] The
commissioner of revenue shall issue rules adopting the reporting
method for paying and collecting the excise tax on fermented
malt beverages. The rules shall require reports to be filed
with and the excise tax to be paid to the commissioner on or
before the fifteenth day of the month following the month in
which the importation into or the first sale is made in this
state, whichever first occurs. If the excise tax is not paid
when due, there shall be added to the amount of the tax as
penalty a sum equivalent to ten percent thereof, and in addition
thereto interest on the tax and penalty at the rate of 20
percent per annum, adjusted as provided in section 270.75, from
the date the tax became due until paid. The commissioner shall
deposit all moneys received in the funds as provided by section
340.47, subdivision 2.
Subd. 2. [FAILURE TO FILE RETURN.] In case of any failure
to make and file a return as required by this chapter within the
time prescribed by law or prescribed by the commissioner in
pursuance of law, unless it is shown that the failure is not due
to willful neglect, there shall be added to the tax in lieu of
the ten percent specific penalty provided in subdivision 1: ten
percent if the failure is for not more than 30 days with an
additional five percent for each additional 30 days or fraction
thereof during which such failure continues, not exceeding 25
percent in the aggregate. The amount added to any tax shall be
collected at the same time and in the same manner and as a part
of the tax, and the amount of tax together with the amount added
shall bear interest at the rate specified in section 270.75 from
the time the tax should have been paid until paid unless the tax
has been paid before the discovery of the neglect, in which case
the amount added shall be collected in the same manner as the
tax.
For purposes of this subdivision, the amount of any taxes
required to be shown on the return shall be reduced by the
amount of any part of the tax which is paid on or before the
date prescribed for payment of the tax and by the amount of any
credit against the tax which may be claimed upon the return.
Subd. 3. [INTENT TO EVADE TAX; FAILURE TO FILE OR FILING
FALSE RETURN.] Where any person, with intent to evade the tax,
fails to file any return required or shall with such intent file
a false or fraudulent return, there shall also be imposed upon
the person an additional penalty equal to 50 percent of any tax
(less any amount paid on the basis of the false or fraudulent
return) found due for the period to which the return related.
The penalty imposed by this subdivision shall be collected as
part of the tax and shall be in addition to any other penalties
provided by law.
Sec. 42. Minnesota Statutes 1982, section 477A.04,
subdivision 2, is amended to read:
Subd. 2. Beginning in calendar year 1984 1986 and
subsequent years, an assessment district shall be penalized
according to the following schedule:
(a) $1 per capita if the coefficient of dispersion in
assessments for the preceding year is more than ten percent but
less than 12.5 percent;
(b) $3 per capita if the coefficient of dispersion in
assessments for the preceding year is at least 12.5 percent but
no more than 15 percent;
(c) $5 per capita if the coefficient of dispersion in
assessments for the preceding year is greater than 15 percent.
Sec. 43. Minnesota Statutes 1982, section 505.04, is
amended to read:
505.04 [RECORDING.]
Every plat, when duly certified, signed, and acknowledged,
as provided in section 505.03, and upon presentation of a
certificate from the county auditor that the current year's
taxes have been paid, shall be filed and recorded in the office
of the county recorder.
Sec. 44. [CITY OF MINNEAPOLIS; HRA REPLACEMENT PROPERTY.]
If approved by the governing body of the city prior to
November 1, 1983, the city of Minneapolis may exempt from
taxation property located within the city not exceeding one acre
which has been acquired to replace property acquired by a
housing and redevelopment authority under chapter 462, as part
of a redevelopment project, and which is owned and operated by a
nonprofit organization whose general purpose is to sponsor and
encourage activities in connection with a particular ethnic
heritage; if the property is used primarily as a meeting
facility, social hall, or recreational facility by the group and
the property is not used for residential purposes on either a
temporary or permanent basis. An exemption from taxes granted
under this section shall be limited in time to 15 years. The
city may require the owner of the property to pay an amount in
lieu of taxes.
Sec. 45. [REPEALER.]
(a) Minnesota Statutes 1982, sections 272.022; 272.023;
272.024; 273.13, subdivision 18; 273.23; 273.24; 273.28; 273.29;
273.30; 273.31; 273.34; 273.44; 273.45; 273.52; 288.01; 288.02;
288.03; 288.04; 288.05; and 473F.04, are repealed.
(b) Minnesota Statutes 1982, section 291.07, subdivision 3,
is repealed.
Sec. 46. [EFFECTIVE DATE.]
Sections 1, 2, 4, 6, 12, 15, 19, and 20 are effective July
1, 1983. Sections 3, 8 to 11, 14, and 16 are effective for
taxes levied in 1983 and thereafter, payable in 1984 and
thereafter. Sections 5, 7, 18, 31 to 36, 42 and 45, clause (a)
are effective the day after final enactment. Section 13 is
effective for assessments made in 1984 and thereafter for taxes
payable in 1985 and thereafter. Section 17 is effective for
settlements made after July 1, 1983. Sections 21, 30, 37, 38,
39, 40, and 41 are effective August 1, 1983. Section 22 is
effective for estates of decedents dying after December 31,
1982. Sections 23, 24, 25, 26, 27, 28, and 45, clause (b) are
effective for estates of decedents dying on or after July 1,
1983. Section 29 is effective January 1, 1983. Section 43 is
effective for plats filed after July 1, 1983. Section 44 is
effective after approval by the city council of the city of
Minneapolis on the day after compliance with Minnesota Statutes,
section 645.021, subdivision 3.
Approved June 1, 1983
Official Publication of the State of Minnesota
Revisor of Statutes