1.1 	A bill for an act
1.2 	relating to taxation; property tax refund; authorizing
1.3 	early payment on returns filed electronically;
1.4 	amending Minnesota Statutes 2004, section 290A.07, by
1.5 	adding a subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 290A.07, is
1.8 	amended by adding a subdivision to read:
1.9 		Subd. 5.Early payment; e-file claims. The commissioner
1.10 	may pay a claim up to 30 days earlier than the first permitted
1.11 	date under subdivision 2a or 3 if the claim is submitted by
1.12 	electronic means.
1.13 	
EFFECTIVE DATE. This section is effective the day
1.14 	following final enactment.