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 2002, 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 2002, 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 was submitted by 
  1.12  electronic means. 
  1.13     <b>[EFFECTIVE DATE.]</b> This section is effective the day 
  1.14  following final enactment.