1.1 	A bill for an act
1.2 	relating to taxation; making policy changes to individual income and corporate 
1.3 	franchise taxes, estate taxes, excise taxes, special taxes, property taxes, and 
1.4 	other miscellaneous taxes and tax provisions;amending Minnesota Statutes 
1.5 	2014, sections 13.51, subdivision 2; 270.071, subdivisions 2, 7, 8, by adding a 
1.6 	subdivision; 270.072, subdivisions 2, 3, by adding a subdivision; 270.12, by 
1.7 	adding a subdivision; 270.82, subdivision 1; 270B.14, subdivision 1; 270C.30; 
1.8 	270C.33, subdivision 5; 270C.34, subdivision 2; 270C.347, subdivision 
1.9 	1; 270C.35, subdivision 3; 270C.445, by adding a subdivision; 270C.446, 
1.10 	subdivision 5; 270C.89, subdivision 1; 271.06, subdivisions 2, 7; 272.02, 
1.11 	subdivision 10; 272.0211, subdivision 1; 272.025, subdivision 1; 272.029, 
1.12 	subdivisions 2, 4, by adding a subdivision; 272.0295, subdivision 4; 272.115, 
1.13 	subdivision 2; 273.061, subdivision 7; 273.08; 273.121, by adding a subdivision; 
1.14 	273.124, subdivision 13; 273.371; 273.372, subdivisions 2, 4, by adding 
1.15 	subdivisions; 274.13, subdivision 1; 275.62, subdivision 2; 278.01, subdivision 
1.16 	1; 287.2205; 289A.08, subdivision 16, by adding a subdivision; 289A.09, 
1.17 	subdivisions 1, 2; 289A.11, subdivision 1; 289A.12, subdivision 14; 289A.38, 
1.18 	subdivision 6; 289A.50, subdivision 7; 289A.60, subdivision 28; 290A.19; 
1.19 	290C.03; 290C.13, subdivision 3; 291.03, subdivision 10; 295.54, subdivision 
1.20 	2; 295.55, subdivision 6; 296A.01, subdivision 33, by adding a subdivision; 
1.21 	296A.02, by adding a subdivision; 296A.22, subdivision 9; 296A.26; 297D.02; 
1.22 	297E.02, subdivisions 3, 7; 297E.04, subdivision 1; 297E.05, subdivision 4; 
1.23 	297E.06, subdivision 1; 297F.09, subdivision 1; 297F.23; 297G.09, subdivision 
1.24 	1; 297G.22; 297I.30, by adding a subdivision; 297I.60, subdivision 2; 469.319, 
1.25 	subdivision 5; 477A.013, by adding a subdivision; 477A.19, by adding 
1.26 	subdivisions; 559.202, subdivision 2; Laws 2014, chapter 308, article 1, section 
1.27 	14, subdivision 2; proposing coding for new law in Minnesota Statutes, chapters 
1.28 	290B; 290C; 293; repealing Minnesota Statutes 2014, sections 290C.02, 
1.29 	subdivisions 5, 9; 290C.06.
1.30 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

2.1 	ARTICLE 1
2.2 	INDIVIDUAL INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES

2.3 	Section 1. Minnesota Statutes 2014, section 289A.08, subdivision 16, is amended to 
2.4 	read:
2.5 		Subd. 16.Tax refund or return preparers; electronic filing; paper filing fee 
2.6 	imposed. (a) A "tax refund or return preparer," as defined in section 289A.60, subdivision 
2.7 	13, paragraph (f), who is a tax return preparer for purposes of section 6011(e) of the 
2.8 	Internal Revenue Code, and who reasonably expects to prepare more than ten Minnesota 
2.9 	individual income, corporate franchise, S corporation, partnership, or fiduciary income tax 
2.10 	returns for the prior calendar year must file all Minnesota individual income, corporate 
2.11 	franchise, S corporation, partnership, or fiduciary income tax returns prepared for that 
2.12 	calendar year by electronic means.
2.13 	(b) Paragraph (a) does not apply to a return if the taxpayer has indicated on the return 
2.14 	that the taxpayer did not want the return filed by electronic means.
2.15 	(c) For each return that is not filed electronically by a tax refund or return preparer 
2.16 	under this subdivision, including returns filed under paragraph (b), a paper filing fee 
2.17 	of $5 is imposed upon the preparer. The fee is collected from the preparer in the same 
2.18 	manner as income tax. The fee does not apply to returns that the commissioner requires 
2.19 	to be filed in paper form.

2.20 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
2.21 	December 31, 2014.

2.22 	Sec. 2. Minnesota Statutes 2014, section 289A.09, subdivision 2, is amended to read:
2.23 		Subd. 2.Withholding statement. (a) A person required to deduct and withhold 
2.24 	from an employee a tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision 
2.25 	2, or who would have been required to deduct and withhold a tax under section 290.92, 
2.26 	subdivision 2a or 3, or persons required to withhold tax under section 290.923, subdivision 
2.27 	2, determined without regard to section 290.92, subdivision 19, if the employee or payee 
2.28 	had claimed no more than one withholding exemption, or who paid wages or made 
2.29 	payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923, 
2.30 	subdivision 2, to an employee or person receiving royalty payments in excess of $600, 
2.31 	or who has entered into a voluntary withholding agreement with a payee under section 
2.32 	290.92, subdivision 20, must give every employee or person receiving royalty payments in 
2.33 	respect to the remuneration paid by the person to the employee or person receiving royalty 
2.34 	payments during the calendar year, on or before January 31 of the succeeding year, or, if 
3.1 	employment is terminated before the close of the calendar year, within 30 days after the 
3.2 	date of receipt of a written request from the employee if the 30-day period ends before 
3.3 	January 31, a written statement showing the following:
3.4 	(1) name of the person;
3.5 	(2) the name of the employee or payee and the employee's or payee's Social Security 
3.6 	account number;
3.7 	(3) the total amount of wages as that term is defined in section 290.92, subdivision 
3.8 	1, paragraph (1); the total amount of remuneration subject to withholding under section 
3.9 	290.92, subdivision 20; the amount of sick pay as required under section 6051(f) of the 
3.10 	Internal Revenue Code; and the amount of royalties subject to withholding under section 
3.11 	290.923, subdivision 2; and
3.12 	(4) the total amount deducted and withheld as tax under section 290.92, subdivision 
3.13 	2a or 3, or 290.923, subdivision 2.
3.14 	(b) The statement required to be furnished by paragraph (a) with respect to any 
3.15 	remuneration must be furnished at those times, must contain the information required, and 
3.16 	must be in the form the commissioner prescribes.
3.17 	(c) The commissioner may prescribe rules providing for reasonable extensions of 
3.18 	time, not in excess of 30 days, to employers or payers required to give the statements to 
3.19 	their employees or payees under this subdivision.
3.20 	(d) A duplicate of any statement made under this subdivision and in accordance 
3.21 	with rules prescribed by the commissioner, along with a reconciliation in the form the 
3.22 	commissioner prescribes of the statements for the calendar year, including a reconciliation 
3.23 	of the quarterly returns required to be filed under subdivision 1, must be filed with the 
3.24 	commissioner on or before February 28 of the year after the payments were made.
3.25 	(e) If an employer cancels the employer's Minnesota withholding account number 
3.26 	required by section 290.92, subdivision 24, the information required by paragraph (d), 
3.27 	must be filed with the commissioner within 30 days of the end of the quarter in which 
3.28 	the employer cancels its account number.
3.29 	(f) The employer must submit the statements required to be sent to the commissioner
3.30 	in the same manner required to satisfy the federal reporting requirements of section 
3.31 	6011(e) of the Internal Revenue Code and the regulations issued under it. An employer 
3.32 	must submit statements to the commissioner required by this section by electronic means 
3.33 	if the employer is required to send more than 25 statements to the commissioner, even 
3.34 	though the employer is not required to submit the returns federally by electronic means. 
3.35 	For statements issued for wages paid in 2011 and after, the threshold is ten. All statements 
3.36 	issued for withholding required under section 290.92 are aggregated for purposes of 
4.1 	determining whether the electronic submission threshold is met. The commissioner shall 
4.2 	prescribe the content, format, and manner of the statement pursuant to section 270C.30.
4.3 	(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph 
4.4 	(a), clause (2), must submit the returns required by this subdivision and subdivision 1, 
4.5 	paragraph (a), with the commissioner by electronic means.

4.6 	EFFECTIVE DATE. This section is effective for statements required to be sent to 
4.7 	the commissioner after December 31, 2015.

4.8 	Sec. 3. Minnesota Statutes 2014, section 289A.12, subdivision 14, is amended to read:
4.9 		Subd. 14.Regulated investment companies; Reporting exempt interest and 
4.10 	exempt-interest dividends. (a) A regulated investment company paying $10 or more in 
4.11 	exempt-interest dividends to an individual who is a resident of Minnesota, or any person 
4.12 	receiving $10 or more of exempt interest or exempt-interest dividends and paying as 
4.13 	nominee to an individual who is a resident of Minnesota, must make a return indicating 
4.14 	the amount of the exempt interest or exempt-interest dividends, the name, address, and 
4.15 	Social Security number of the recipient, and any other information that the commissioner 
4.16 	specifies. The return must be provided to the shareholder recipient by February 15 of the 
4.17 	year following the year of the payment. The return provided to the shareholder recipient
4.18 	must include a clear statement, in the form prescribed by the commissioner, that the 
4.19 	exempt interest or exempt-interest dividends must be included in the computation of 
4.20 	Minnesota taxable income. By June 1 of each year, the regulated investment company
4.21 	payor must file a copy of the return with the commissioner.
4.22 	(b) For purposes of this subdivision, the following definitions apply.
4.23 	(1) "Exempt-interest dividends" mean exempt-interest dividends as defined in 
4.24 	section 852(b)(5) of the Internal Revenue Code, but does not include the portion of 
4.25 	exempt-interest dividends that are not required to be added to federal taxable income 
4.26 	under section 290.01, subdivision 19a, clause (1)(ii).
4.27 	(2) "Regulated investment company" means regulated investment company as 
4.28 	defined in section 851(a) of the Internal Revenue Code or a fund of the regulated 
4.29 	investment company as defined in section 851(g) of the Internal Revenue Code.
4.30 	(3) "Exempt interest" means income on obligations of any state other than 
4.31 	Minnesota, or a political or governmental subdivision, municipality, or governmental 
4.32 	agency or instrumentality of any state other than Minnesota, and exempt from federal 
4.33 	income taxes under the Internal Revenue Code or any other federal statute.

5.1 	EFFECTIVE DATE. This section is effective for reports required to be filed after 
5.2 	December 31, 2015.

5.3 	Sec. 4. Minnesota Statutes 2014, section 289A.60, subdivision 28, is amended to read:
5.4 		Subd. 28.Preparer identification number. Any Minnesota individual income tax 
5.5 	return or claim for refund prepared by a "tax refund or return preparer" as defined in 
5.6 	subdivision 13, paragraph (f), shall bear the identification number the preparer is required 
5.7 	to use federally under section 6109(a)(4) of the Internal Revenue Code. A tax refund or 
5.8 	return preparer who prepares a Minnesota tax return for an individual income tax return, 
5.9 	corporation, S corporation, partnership, fiduciary, or claim for refund and fails to include 
5.10 	the required number on the return or claim is subject to a penalty of $50 for each failure.

5.11 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
5.12 	December 31, 2014.

5.13 	Sec. 5. Minnesota Statutes 2014, section 290A.19, is amended to read:
5.14 	290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT 
5.15 	CERTIFICATE.
5.16 	(a) The owner or managing agent of any property for which rent is paid for 
5.17 	occupancy as a homestead must furnish a certificate of rent paid to a person who is a 
5.18 	renter on December 31, in the form prescribed by the commissioner. If the renter moves 
5.19 	before December 31, the owner or managing agent may give the certificate to the renter 
5.20 	at the time of moving, or mail the certificate to the forwarding address if an address has 
5.21 	been provided by the renter. The certificate must be made available to the renter before 
5.22 	February 1 of the year following the year in which the rent was paid. The owner or 
5.23 	managing agent must retain a duplicate of each certificate or an equivalent record showing 
5.24 	the same information for a period of three years. The duplicate or other record must be 
5.25 	made available to the commissioner upon request.
5.26 	(b) The commissioner may require the owner or managing agent to furnish to the 
5.27 	commissioner on or before February 1 a copy of each certificate of rent paid furnished to a 
5.28 	renter for rent paid in the prior year, in the content, format, and manner prescribed by the 
5.29 	commissioner pursuant to section 270C.30.
5.30 	(c) For the purposes of this section, "owner" includes a park owner as defined under 
5.31 	section 327C.01, subdivision 6, and "property" includes a lot as defined under section 
5.32 	327C.01, subdivision 3.

6.1 	EFFECTIVE DATE. This section is effective for certificates of rent paid for rent 
6.2 	paid after December 31, 2014.

6.3 	Sec. 6. Minnesota Statutes 2014, section 291.03, subdivision 10, is amended to read:
6.4 		Subd. 10.Qualified farm property. Property satisfying all of the following 
6.5 	requirements is qualified farm property:
6.6 	(1) The value of the property was included in the federal adjusted taxable estate.
6.7 	(2) The property consists of agricultural land and is owned by a person or entity that 
6.8 	is either not subject to or is in compliance with section 500.24.
6.9 	(3) For property taxes payable in the taxable year of the decedent's death, the 
6.10 	property is classified as class 2a property under section 273.13, subdivision 23, and is 
6.11 	classified as agricultural homestead, agricultural relative homestead, or special agricultural 
6.12 	homestead under section 273.124.
6.13 	(4) The decedent continuously owned the property, including property the decedent 
6.14 	is deemed to own under sections 2036, 2037, and 2038 of the Internal Revenue Code, for 
6.15 	the three-year period ending on the date of death of the decedent either by ownership of 
6.16 	the agricultural land or pursuant to holding an interest in an entity that is not subject to 
6.17 	or is in compliance with section 500.24.
6.18 	(5) The property is classified for property tax purposes as class 2a property under 
6.19 	section 273.13, subdivision 23, for three years following the date of death of the decedent.
6.20 	No property shall cease to be qualified farm property solely because a residence existing at 
6.21 	the time of the decedent's death is reclassified as class 4bb property under section 273.13, 
6.22 	subdivision 25, during the three-year period.
6.23 	(6) The estate and the qualified heir elect to treat the property as qualified farm 
6.24 	property and agree, in a form prescribed by the commissioner, to pay the recapture tax 
6.25 	under subdivision 11, if applicable.

6.26 	EFFECTIVE DATE. This section is effective retroactively for estates of decedents 
6.27 	dying after June 30, 2011.

6.28 	ARTICLE 2
6.29 	SPECIAL TAXES

6.30 	Section 1. Minnesota Statutes 2014, section 289A.38, subdivision 6, is amended to read:
6.31 		Subd. 6.Omission in excess of 25 percent. Additional taxes may be assessed 
6.32 	within 6-1/2 years after the due date of the return or the date the return was filed, 
6.33 	whichever is later, if:
7.1 	(1) the taxpayer omits from gross income an amount properly includable in it that is 
7.2 	in excess of 25 percent of the amount of gross income stated in the return;
7.3 	(2) the taxpayer omits from a sales, use, or withholding tax return, or a return for a 
7.4 	tax imposed under section 295.52, an amount of taxes in excess of 25 percent of the 
7.5 	taxes reported in the return; or
7.6 	(3) the taxpayer omits from the gross estate assets in excess of 25 percent of the 
7.7 	gross estate reported in the return.

7.8 	EFFECTIVE DATE. This section is effective the day following final enactment.

7.9 	Sec. 2. Minnesota Statutes 2014, section 295.54, subdivision 2, is amended to read:
7.10 		Subd. 2.Pharmacy refund. A pharmacy may claim an annual refund against 
7.11 	the total amount of tax, if any, the pharmacy owes during that calendar year under 
7.12 	section 295.52, subdivision 4. The refund shall equal the amount paid by the pharmacy 
7.13 	to a wholesale drug distributor subject to tax under section 295.52, subdivision 3, for 
7.14 	legend drugs delivered by the pharmacy outside of Minnesota, multiplied by the tax 
7.15 	percentage specified in section 295.52, subdivision 3. If the amount of the refund exceeds 
7.16 	the tax liability of the pharmacy under section 295.52, subdivision 4, the commissioner 
7.17 	shall provide the pharmacy with a refund equal to the excess amount. Each qualifying 
7.18 	pharmacy must apply for the refund on the annual return as provided under section 
7.19 	295.55, subdivision 5 prescribed by the commissioner, on or before March 15 of the year 
7.20 	following the calendar year the legend drugs were delivered outside Minnesota. The 
7.21 	refund must be claimed within 18 months from the date the drugs were delivered outside 
7.22 	of Minnesota shall not be allowed if the initial claim for refund is filed more than one year 
7.23 	after the original due date of the return. Interest on refunds paid under this subdivision 
7.24 	will begin to accrue 60 days after the date a claim for refund is filed. For purposes of this 
7.25 	subdivision, the date a claim is filed is the due date of the return if a return is due or the 
7.26 	date of the actual claim for refund, whichever is later.

7.27 	EFFECTIVE DATE. This section is effective for qualifying legend drugs delivered 
7.28 	outside Minnesota after December 31, 2014.

7.29 	Sec. 3. Minnesota Statutes 2014, section 296A.01, is amended by adding a subdivision 
7.30 	to read:
7.31 		Subd. 9a.Bulk storage or bulk storage facility. "Bulk storage" or "bulk storage 
7.32 	facility" means a single property, or contiguous or adjacent properties used for a common 
7.33 	purpose and owned or operated by the same person, on or in which are located one or more 
8.1 	stationary tanks that are used singularly or in combination for the storage or containment 
8.2 	of more than 1,100 gallons of petroleum.

8.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

8.4 	Sec. 4. Minnesota Statutes 2014, section 296A.01, subdivision 33, is amended to read:
8.5 		Subd. 33.Motor fuel. "Motor fuel" means a liquid or gaseous form of fuel, 
8.6 	regardless of its composition or properties, used to propel a motor vehicle.

8.7 	EFFECTIVE DATE. This section is effective the day following final enactment.

8.8 	Sec. 5. Minnesota Statutes 2014, section 297E.02, subdivision 7, is amended to read:
8.9 		Subd. 7.Untaxed gambling product. (a) In addition to penalties or criminal 
8.10 	sanctions imposed by this chapter, a person, organization, or business entity possessing or 
8.11 	selling a pull-tab, electronic pull-tab game, or tipboard upon which the tax imposed by 
8.12 	this chapter has not been paid is liable for a tax of six percent of the ideal gross of each 
8.13 	pull-tab, electronic pull-tab game, or tipboard. The tax on a partial deal must be assessed 
8.14 	as if it were a full deal.
8.15 	(b) In addition to penalties and criminal sanctions imposed by this chapter, a person 
8.16 	(1) not licensed by the board who conducts bingo, linked bingo, electronic linked bingo, 
8.17 	raffles, or paddlewheel games, or (2) who conducts gambling prohibited under sections 
8.18 	609.75 to 609.763, other than activities subject to tax under section 297E.03, is liable for a 
8.19 	tax of six percent of the gross receipts from that activity.
8.20 	(c) The tax must may be assessed by the commissioner. An assessment must be 
8.21 	considered a jeopardy assessment or jeopardy collection as provided in section 270C.36. 
8.22 	The commissioner shall assess the tax based on personal knowledge or information 
8.23 	available to the commissioner. The commissioner shall mail to the taxpayer at the 
8.24 	taxpayer's last known address, or serve in person, a written notice of the amount of tax, 
8.25 	demand its immediate payment, and, if payment is not immediately made, collect the tax 
8.26 	by any method described in chapter 270C, except that the commissioner need not await the 
8.27 	expiration of the times specified in chapter 270C. The tax assessed by the commissioner 
8.28 	is presumed to be valid and correctly determined and assessed. The burden is upon the 
8.29 	taxpayer to show its incorrectness or invalidity. The tax imposed under this subdivision 
8.30 	does not apply to gambling that is exempt from taxation under subdivision 2.
8.31 	(d) A person, organization, or business entity conducting gambling activity under 
8.32 	this subdivision must file monthly tax returns with the commissioner, in the form required 
8.33 	by the commissioner. The returns must be filed on or before the 20th day of the month 
9.1 	following the month in which the gambling activity occurred. The tax imposed by this 
9.2 	section is due and payable at the time when the returns are required to be filed.
9.3 	(e) Notwithstanding any law to the contrary, neither the commissioner nor a public 
9.4 	employee may reveal facts contained in a tax return filed with the commissioner of 
9.5 	revenue as required by this subdivision, nor can any information contained in the report or 
9.6 	return be used against the tax obligor in any criminal proceeding, unless independently 
9.7 	obtained, except in connection with a proceeding involving taxes due under this section, 
9.8 	or as provided in section 270C.055, subdivision 1. However, this paragraph does not 
9.9 	prohibit the commissioner from publishing statistics that do not disclose the identity of 
9.10 	tax obligors or the contents of particular returns or reports. Any person violating this 
9.11 	paragraph is guilty of a gross misdemeanor.

9.12 	EFFECTIVE DATE. This section is effective for games played or purchased after 
9.13 	June 30, 2015.

9.14 	ARTICLE 3
9.15 	PROPERTY TAXES

9.16 	Section 1. Minnesota Statutes 2014, section 13.51, subdivision 2, is amended to read:
9.17 		Subd. 2.Income property assessment data. The following data collected by 
9.18 	political subdivisions and the state from individuals or business entities concerning 
9.19 	income properties are classified as private or nonpublic data pursuant to section 13.02, 
9.20 	subdivisions 9 and 12:
9.21 	(a) detailed income and expense figures;
9.22 	(b) average vacancy factors;
9.23 	(c) verified net rentable areas or net usable areas, whichever is appropriate;
9.24 	(d) anticipated income and expenses;
9.25 	(e) projected vacancy factors; and
9.26 	(f) lease information.

9.27 	EFFECTIVE DATE. This section is effective the day following final enactment.

9.28 	Sec. 2. Minnesota Statutes 2014, section 270.071, subdivision 2, is amended to read:
9.29 		Subd. 2.Air commerce. (a) "Air commerce" means the transportation by aircraft 
9.30 	of persons or property for hire in interstate, intrastate, or international transportation 
9.31 	on regularly scheduled flights or on intermittent or irregularly timed flights by airline 
9.32 	companies and includes transportation by any airline company making three or more 
9.33 	flights in or out of Minnesota, or within Minnesota, during a calendar year.
10.1 	(b) "Air commerce" includes but is not limited to an intermittent or irregularly timed 
10.2 	flight, a flight arranged at the convenience of an airline and the person contracting for the 
10.3 	transportation, or a charter flight. It includes any airline company making three or more 
10.4 	flights in or out of Minnesota during a calendar year.
10.5 	(c) "Air commerce" does not include casual transportation for hire by aircraft 
10.6 	commonly owned and used for private air flight purposes if the person furnishing the 
10.7 	transportation does not hold out to be engaged regularly in transportation for hire.

10.8 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
10.9 	thereafter.

10.10 	Sec. 3. Minnesota Statutes 2014, section 270.071, subdivision 7, is amended to read:
10.11 		Subd. 7.Flight property. "Flight property" means all aircraft and flight equipment 
10.12 	used in connection therewith, including spare flight equipment. Flight property also 
10.13 	includes computers and computer software used in operating, controlling, or regulating 
10.14 	aircraft and flight equipment. Flight property does not include aircraft with a maximum 
10.15 	takeoff weight of less than 30,000 pounds.

10.16 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
10.17 	thereafter.

10.18 	Sec. 4. Minnesota Statutes 2014, section 270.071, subdivision 8, is amended to read:
10.19 		Subd. 8.Person. "Person" means any an individual, corporation, firm, 
10.20 	copartnership, company, or association, and includes any guardian, trustee, executor, 
10.21 	administrator, receiver, conservator, or any person acting in any fiduciary capacity therefor
10.22 	trust, estate, fiduciary, partnership, company, corporation, limited liability company, 
10.23 	association, governmental unit or agency, public or private organization of any kind, 
10.24 	or other legal entity.

10.25 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
10.26 	thereafter.

10.27 	Sec. 5. Minnesota Statutes 2014, section 270.071, is amended by adding a subdivision 
10.28 	to read:
10.29 		Subd. 10.Intermittent or irregularly timed flights. "Intermittently or irregularly 
10.30 	timed flights" means any flight in which the departure time, departure location, and arrival 
10.31 	location are specifically negotiated with the customer or the customer's representative, 
10.32 	including but not limited to charter flights.

11.1 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
11.2 	thereafter.

11.3 	Sec. 6. Minnesota Statutes 2014, section 270.072, subdivision 2, is amended to read:
11.4 		Subd. 2.Assessment of flight property.  Flight property that is owned by, or is 
11.5 	leased, loaned, or otherwise made available to an airline company operating in Minnesota 
11.6 	shall be assessed and appraised annually by the commissioner with reference to its value 
11.7 	on January 2 of the assessment year in the manner prescribed by sections 270.071 to 
11.8 	270.079. Aircraft with a gross weight of less than 30,000 pounds and used on intermittent 
11.9 	or irregularly timed flights shall be excluded from the provisions of sections 270.071 to 
11.10 	270.079.

11.11 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
11.12 	thereafter.

11.13 	Sec. 7. Minnesota Statutes 2014, section 270.072, subdivision 3, is amended to read:
11.14 		Subd. 3.Report by airline company. (a) Each year, on or before July 1, every 
11.15 	airline company engaged in air commerce in this state shall file with the commissioner a 
11.16 	report under oath setting forth specifically the information prescribed by the commissioner 
11.17 	to enable the commissioner to make the assessment required in sections 270.071 to 
11.18 	270.079, unless the commissioner determines that the airline company or person should be 
11.19 	excluded from is exempt from filing because its activities do not constitute air commerce 
11.20 	as defined herein.
11.21 	(b) The commissioner shall prescribe the content, format, and manner of the report 
11.22 	pursuant to section 270C.30, except that a "law administered by the commissioner" 
11.23 	includes the property tax laws. If a report is made by electronic means, the taxpayer's 
11.24 	signature is defined pursuant to section 270C.304, except that a "law administered by the 
11.25 	commissioner" includes the property tax laws.

11.26 	EFFECTIVE DATE. The amendment to paragraph (a) is effective for reports 
11.27 	filed in 2016 and thereafter. The amendment adding paragraph (b) is effective the day 
11.28 	following final enactment.

11.29 	Sec. 8. Minnesota Statutes 2014, section 270.072, is amended by adding a subdivision 
11.30 	to read:
11.31 		Subd. 3a.Commissioner filed reports. If an airline company fails to file a report 
11.32 	required by subdivision 3, the commissioner may, from information in the commissioner's 
12.1 	possession or obtainable by the commissioner, make and file a report for the airline 
12.2 	company, or may issue a notice of net tax capacity and tax under section 270.075, 
12.3 	subdivision 2.

12.4 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
12.5 	thereafter.

12.6 	Sec. 9. Minnesota Statutes 2014, section 270.12, is amended by adding a subdivision 
12.7 	to read:
12.8 		Subd. 6.Reassessment orders. If the State Board of Equalization determines that a 
12.9 	considerable amount of property has been undervalued or overvalued compared to like 
12.10 	property such that the assessment is grossly unfair or inequitable, the State Board of 
12.11 	Equalization may, pursuant to its responsibilities under subdivisions 2 and 3, issue orders 
12.12 	to the county assessor to reassess all or any part of a parcel in a county.

12.13 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
12.14 	thereafter.

12.15 	Sec. 10. Minnesota Statutes 2014, section 270.82, subdivision 1, is amended to read:
12.16 		Subdivision 1.Annual report required. Every railroad company doing business 
12.17 	in Minnesota shall annually file with the commissioner on or before March 31 a report 
12.18 	under oath setting forth the information prescribed by the commissioner to enable the 
12.19 	commissioner to make the valuation and equalization required by sections 270.80 to 
12.20 	270.87. The commissioner shall prescribe the content, format, and manner of the report 
12.21 	pursuant to section 270C.30, except that a "law administered by the commissioner" 
12.22 	includes the property tax laws. If a report is made by electronic means, the taxpayer's 
12.23 	signature is defined pursuant to section 270C.304, except that a "law administered by the 
12.24 	commissioner" includes the property tax laws.

12.25 	EFFECTIVE DATE. This section is effective the day following final enactment.

12.26 	Sec. 11. Minnesota Statutes 2014, section 270C.89, subdivision 1, is amended to read:
12.27 		Subdivision 1.Initial report. Each county assessor shall file by April 1 with the 
12.28 	commissioner a copy of the abstract that will be acted upon by the local and county 
12.29 	boards of review. The abstract must list the real and personal property in the county 
12.30 	itemized by assessment districts. The assessor of each county in the state shall file with 
12.31 	the commissioner, within ten working days following final action of the local board of 
12.32 	review or equalization and within five days following final action of the county board of 
13.1 	equalization, any changes made by the local or county board. The information must be 
13.2 	filed in the manner prescribed by the commissioner. It must be accompanied by a printed 
13.3 	or typewritten copy of the proceedings of the appropriate board.

13.4 	EFFECTIVE DATE. This section is effective for county boards of appeal and 
13.5 	equalization meetings held in 2016 and thereafter.

13.6 	Sec. 12. Minnesota Statutes 2014, section 272.029, subdivision 2, is amended to read:
13.7 		Subd. 2.Definitions. (a) For the purposes of this section, the term:
13.8 	(1) "wind energy conversion system" has the meaning given in section 216C.06, 
13.9 	subdivision 19, and also includes a substation that is used and owned by one or more 
13.10 	wind energy conversion facilities;
13.11 	(2) "large scale wind energy conversion system" means a wind energy conversion 
13.12 	system of more than 12 megawatts, as measured by the nameplate capacity of the system 
13.13 	or as combined with other systems as provided in paragraph (b);
13.14 	(3) "medium scale wind energy conversion system" means a wind energy conversion 
13.15 	system of over two and not more than 12 megawatts, as measured by the nameplate 
13.16 	capacity of the system or as combined with other systems as provided in paragraph (b); and
13.17 	(4) "small scale wind energy conversion system" means a wind energy conversion 
13.18 	system of two megawatts and under, as measured by the nameplate capacity of the system 
13.19 	or as combined with other systems as provided in paragraph (b).
13.20 	(b) For systems installed and contracted for after January 1, 2002, the total size of a 
13.21 	wind energy conversion system under this subdivision shall be determined according to 
13.22 	this paragraph. Unless the systems are interconnected with different distribution systems, 
13.23 	the nameplate capacity of one wind energy conversion system shall be combined with the 
13.24 	nameplate capacity of any other wind energy conversion system that is:
13.25 	(1) located within five miles of the wind energy conversion system;
13.26 	(2) constructed within the same calendar year 12-month period as the wind energy 
13.27 	conversion system; and
13.28 	(3) under common ownership.
13.29 	In the case of a dispute, the commissioner of commerce shall determine the total size 
13.30 	of the system, and shall draw all reasonable inferences in favor of combining the systems.
13.31 	(c) In making a determination under paragraph (b), the commissioner of commerce 
13.32 	may determine that two wind energy conversion systems are under common ownership 
13.33 	when the underlying ownership structure contains similar persons or entities, even if the 
13.34 	ownership shares differ between the two systems. Wind energy conversion systems are 
14.1 	not under common ownership solely because the same person or entity provided equity 
14.2 	financing for the systems.

14.3 	EFFECTIVE DATE. This section is effective for reports filed in 2016 and thereafter.

14.4 	Sec. 13. Minnesota Statutes 2014, section 272.029, subdivision 4, is amended to read:
14.5 		Subd. 4.Reports. (a) An owner of a wind energy conversion system subject to tax 
14.6 	under subdivision 3 shall file a report with the commissioner of revenue annually on 
14.7 	or before February 1 January 15 detailing the amount of electricity in kilowatt-hours 
14.8 	that was produced by the wind energy conversion system for the previous calendar year. 
14.9 	The commissioner shall prescribe the form of the report. The report must contain the 
14.10 	information required by the commissioner to determine the tax due to each county under 
14.11 	this section for the current year. If an owner of a wind energy conversion system subject 
14.12 	to taxation under this section fails to file the report by the due date, the commissioner 
14.13 	of revenue shall determine the tax based upon the nameplate capacity of the system 
14.14 	multiplied by a capacity factor of 60 percent.
14.15 	(b) On or before February 28, the commissioner of revenue shall notify the owner of 
14.16 	the wind energy conversion systems of the tax due to each county for the current year and 
14.17 	shall certify to the county auditor of each county in which the systems are located the tax 
14.18 	due from each owner for the current year.

14.19 	EFFECTIVE DATE. This section is effective for reports filed in 2016 and thereafter.

14.20 	Sec. 14. Minnesota Statutes 2014, section 272.029, is amended by adding a subdivision 
14.21 	to read:
14.22 		Subd. 8.Extension. The commissioner may, for good cause, extend the time for 
14.23 	filing the report required by subdivision 4. The extension must not exceed 15 days.

14.24 	EFFECTIVE DATE. This section is effective for reports filed in 2016 and thereafter.

14.25 	Sec. 15. Minnesota Statutes 2014, section 273.061, subdivision 7, is amended to read:
14.26 		Subd. 7.Division of duties between local and county assessor. The duty of the 
14.27 	duly appointed local assessor shall be to view and appraise the value of all property as 
14.28 	provided by law, but all the book work shall be done by the county assessor, or the 
14.29 	assessor's assistants, and the value of all property subject to assessment and taxation shall 
14.30 	be determined by the county assessor, except as otherwise hereinafter provided. If directed 
14.31 	by the county assessor, the local assessor shall must perform the duties enumerated in 
15.1 	subdivision 8, clause (16), and must enter construction and valuation data into the records 
15.2 	in the manner prescribed by the county auditor.

15.3 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
15.4 	thereafter.

15.5 	Sec. 16. Minnesota Statutes 2014, section 273.08, is amended to read:
15.6 	273.08 ASSESSOR'S DUTIES.
15.7 	The assessor shall actually view, and determine the market value of each tract or lot 
15.8 	of real property listed for taxation, including the value of all improvements and structures 
15.9 	thereon, at maximum intervals of five years and shall enter the value opposite each 
15.10 	description. When directed by the county assessor, local assessors must enter construction 
15.11 	and valuation data into the records in the manner prescribed by the county assessor.

15.12 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
15.13 	thereafter.

15.14 	Sec. 17. Minnesota Statutes 2014, section 273.121, is amended by adding a subdivision 
15.15 	to read:
15.16 		Subd. 3.Compliance. A county assessor, or a city assessor having the powers 
15.17 	of a county assessor, who does not comply with the timely notice requirement under 
15.18 	subdivision 1 must:
15.19 	(1) mail an additional valuation notice to each person who was not provided timely 
15.20 	notice; and
15.21 	(2) convene a supplemental local board of appeal and equalization or local review 
15.22 	session no sooner than ten days after sending the additional notices required by clause (1).

15.23 	EFFECTIVE DATE. This section is effective for valuation notices sent in 2016 
15.24 	and thereafter.

15.25 	Sec. 18. Minnesota Statutes 2014, section 273.371, is amended to read:
15.26 	273.371 REPORTS OF UTILITY COMPANIES.
15.27 		Subdivision 1.Report required. Every electric light, power, gas, water, express, 
15.28 	stage, and transportation company, and pipeline company doing business in Minnesota 
15.29 	shall annually file with the commissioner on or before March 31 a report under oath setting 
15.30 	forth the information prescribed by the commissioner to enable the commissioner to make 
15.31 	valuations, recommended valuations, and equalization required under sections 273.33, 
16.1 	273.35, 273.36, 273.37, and 273.3711. If all the required information is not available on 
16.2 	March 31, the company or pipeline shall file the information that is available on or before 
16.3 	March 31, and the balance of the information as soon as it becomes available.
16.4 		Subd. 2.Extension. The commissioner for good cause may extend the time for 
16.5 	filing the report required by subdivision 1. The extension may must not exceed 15 days.
16.6 		Subd. 3.Reports filed by the commissioner. If a company fails to file a report 
16.7 	required by subdivision 1, the commissioner may, from information in the commissioner's 
16.8 	possession or obtainable by the commissioner, make and file a report for the company, or 
16.9 	make the valuations, recommended valuations, and equalizations required under sections 
16.10 	273.33, 273.35 to 273.37, and 273.3711.

16.11 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
16.12 	thereafter.

16.13 	Sec. 19. Minnesota Statutes 2014, section 273.372, subdivision 2, is amended to read:
16.14 		Subd. 2.Contents and filing of petition. (a) In all appeals to court that are required 
16.15 	to be brought against the commissioner under this section, the petition initiating the appeal 
16.16 	must be served on the commissioner and must be filed with the Tax Court in Ramsey 
16.17 	County, as provided in paragraph (b) or (c).
16.18 	(b) If the appeal to court is from an order of the commissioner, it must be brought 
16.19 	under chapter 271 and filed within the time period prescribed in section 271.06, 
16.20 	subdivision 2, except that when the provisions of this section conflict with chapter 
16.21 	271 or 278, this section prevails. In addition, the petition must include all the parcels 
16.22 	encompassed by that order which the petitioner claims have been partially, unfairly, 
16.23 	or unequally assessed, assessed at a valuation greater than their real or actual value, 
16.24 	misclassified, or are exempt. For this purpose, an order of the commissioner is either (1) a 
16.25 	certification or notice of value by the commissioner for property described in subdivision 
16.26 	1, or (2) the final determination by the commissioner of either an administrative appeal 
16.27 	conference or informal administrative appeal described in subdivision 4.
16.28 	(c) If the appeal is from the tax that results from implementation of the 
16.29 	commissioner's order, certification, or recommendation, it must be brought under 
16.30 	chapter 278, and the provisions in that chapter apply, except that service shall be on the 
16.31 	commissioner only and not on the local officials specified in section 278.01, subdivision 1, 
16.32 	and if any other provision of this section conflicts with chapter 278, this section prevails. 
16.33 	In addition, the petition must include either all the utility parcels or all the railroad parcels 
16.34 	in the state in which the petitioner claims an interest and which the petitioner claims have 
17.1 	been partially, unfairly, or unequally assessed, assessed at a valuation greater than their 
17.2 	real or actual value, misclassified, or are exempt.

17.3 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
17.4 	thereafter.

17.5 	Sec. 20. Minnesota Statutes 2014, section 273.372, subdivision 4, is amended to read:
17.6 		Subd. 4.Administrative appeals. (a) Companies that submit the reports under 
17.7 	section 270.82 or 273.371 by the date specified in that section, or by the date specified 
17.8 	by the commissioner in an extension, may appeal administratively to the commissioner 
17.9 	prior to bringing an action in court.
17.10 	(b) Companies that must submit reports under section 270.82 must submit file a 
17.11 	written request to for an appeal with the commissioner for a conference within ten 30
17.12 	days after the notice date of the commissioner's valuation certification or other notice 
17.13 	to the company, or by June 15, whichever is earlier. For purposes of this section, the 
17.14 	term "notice date" means the date of the valuation certification, commissioner's order, 
17.15 	recommendation, or other notice.
17.16 	(c) Companies that submit reports under section 273.371 must submit a written 
17.17 	request to the commissioner for a conference within ten days after the date of the 
17.18 	commissioner's valuation certification or notice to the company, or by July 1, whichever 
17.19 	is earlier. The appeal need not be in any particular form but must contain the following 
17.20 	information:
17.21 	(1) name and address of the company;
17.22 	(2) the date;
17.23 	(3) its Minnesota identification number;
17.24 	(4) the assessment year or period involved;
17.25 	(5) the findings in the valuation that the company disputes;
17.26 	(6) a summary statement specifying its reasons for disputing each item; and
17.27 	(7) the signature of the company's duly authorized agent or representative.
17.28 	(d) When requested in writing and within the time allowed for filing an 
17.29 	administrative appeal, the commissioner may extend the time for filing an appeal for a 
17.30 	period of not more than 15 days from the expiration of the time for filing the appeal.
17.31 	(d) (e) The commissioner shall conduct the conference either in person or by 
17.32 	telephone upon the commissioner's entire files and records and such further information as 
17.33 	may be offered. The conference must be held no later than 20 days after the date of the 
17.34 	commissioner's valuation certification or notice to the company, or by the date specified 
17.35 	by the commissioner in an extension request for an appeal. Within 60 30 days after the 
18.1 	conference the commissioner shall make a final determination of the matter and shall 
18.2 	notify the company promptly of the determination. The conference is not a contested 
18.3 	case hearing subject to chapter 14.
18.4 	(e) In addition to the opportunity for a conference under paragraph (a), the 
18.5 	commissioner shall also provide the railroad and utility companies the opportunity to 
18.6 	discuss any questions or concerns relating to the values established by the commissioner 
18.7 	through certification or notice in a less formal manner. This does not change or modify 
18.8 	the deadline for requesting a conference under paragraph (a), the deadline in section 
18.9 	271.06 for appealing an order of the commissioner, or the deadline in section 278.01 for 
18.10 	appealing property taxes in court.

18.11 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
18.12 	thereafter.

18.13 	Sec. 21. Minnesota Statutes 2014, section 273.372, is amended by adding a subdivision 
18.14 	to read:
18.15 		Subd. 5.Agreement determining valuation. When it appears to be in the best 
18.16 	interest of the state, the commissioner may settle any matter under consideration regarding 
18.17 	an appeal filed under this section. The agreement must be in writing and signed by 
18.18 	the commissioner and the company or the company's authorized representative. The 
18.19 	agreement is final and conclusive, and except upon a showing of fraud, malfeasance, 
18.20 	or misrepresentation of a material fact, the case may not be reopened as to the matters 
18.21 	agreed upon.

18.22 	EFFECTIVE DATE. This section is effective for assessment year 2016 and 
18.23 	thereafter.

18.24 	Sec. 22. Minnesota Statutes 2014, section 273.372, is amended by adding a subdivision 
18.25 	to read:
18.26 		Subd. 6.Dismissal of administrative appeal. If a taxpayer files an administrative 
18.27 	appeal from an order of the commissioner and also files an appeal to the tax court for 
18.28 	that same order of the commissioner, the administrative appeal is dismissed and the 
18.29 	commissioner is no longer required to make the determination of appeal under subdivision 
18.30 	4.

18.31 	EFFECTIVE DATE. This section is effective beginning with assessment year 2015.

18.32 	Sec. 23. Minnesota Statutes 2014, section 274.13, subdivision 1, is amended to read:
19.1 		Subdivision 1.Members; meetings; rules for equalizing assessments. The county 
19.2 	commissioners, or a majority of them, with the county auditor, or, if the auditor cannot be 
19.3 	present, the deputy county auditor, or, if there is no deputy, the court administrator of the 
19.4 	district court, shall form a board for the equalization of the assessment of the property 
19.5 	of the county, including the property of all cities whose charters provide for a board of 
19.6 	equalization. This board shall be referred to as the county board of appeal and equalization. 
19.7 	The board shall meet annually, on the date specified in section 274.14, at the office of the 
19.8 	auditor. Each member shall take an oath to fairly and impartially perform duties as a 
19.9 	member. Members shall not participate in any actions of the board which result in market 
19.10 	value adjustments or classification changes to property owned by the board member, the 
19.11 	spouse, parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, 
19.12 	aunt, nephew, or niece of a board member, or property in which a board member has a 
19.13 	financial interest. The relationship may be by blood or marriage. The board shall examine 
19.14 	and compare the returns of the assessment of property of the towns or districts, and 
19.15 	equalize them so that each tract or lot of real property and each article or class of personal 
19.16 	property is entered on the assessment list at its market value, subject to the following rules:
19.17 	(1) The board shall raise the valuation of each tract or lot of real property which 
19.18 	in its opinion is returned below its market value to the sum believed to be its market 
19.19 	value. The board must first give notice of intention to raise the valuation to the person in 
19.20 	whose name it is assessed, if the person is a resident of the county. The notice must fix 
19.21 	a time and place for a hearing.
19.22 	(2) The board shall reduce the valuation of each tract or lot which in its opinion is 
19.23 	returned above its market value to the sum believed to be its market value.
19.24 	(3) The board shall raise the valuation of each class of personal property which 
19.25 	in its opinion is returned below its market value to the sum believed to be its market 
19.26 	value. It shall raise the aggregate value of the personal property of individuals, firms, or 
19.27 	corporations, when it believes that the aggregate valuation, as returned, is less than the 
19.28 	market value of the taxable personal property possessed by the individuals, firms, or 
19.29 	corporations, to the sum it believes to be the market value. The board must first give notice 
19.30 	to the persons of intention to do so. The notice must set a time and place for a hearing.
19.31 	(4) The board shall reduce the valuation of each class of personal property that 
19.32 	is returned above its market value to the sum it believes to be its market value. Upon 
19.33 	complaint of a party aggrieved, the board shall reduce the aggregate valuation of the 
19.34 	individual's personal property, or of any class of personal property for which the individual 
19.35 	is assessed, which in its opinion has been assessed at too large a sum, to the sum it believes 
19.36 	was the market value of the individual's personal property of that class.
20.1 	(5) The board must not reduce the aggregate value of all the property of its county, as 
20.2 	submitted to the county board of equalization, with the additions made by the auditor under 
20.3 	this chapter, by more than one percent of its whole valuation. The board may raise the 
20.4 	aggregate valuation of real property, and of each class of personal property, of the county, 
20.5 	or of any town or district of the county, when it believes it is below the market value of the 
20.6 	property, or class of property, to the aggregate amount it believes to be its market value.
20.7 	(6) The board shall change the classification of any property which in its opinion 
20.8 	is not properly classified.
20.9 	(7) The board does not have the authority to grant an exemption or to order property 
20.10 	removed from the tax rolls.
20.11 	(8) The board may not make an individual market value adjustment or classification 
20.12 	change that would benefit property if the owner or other person having control over the 
20.13 	property has refused the assessor access to inspect the property and the interior of any 
20.14 	buildings or structures as provided in section 273.20.

20.15 	EFFECTIVE DATE. This section is effective for county board of appeal and 
20.16 	equalization meetings in 2016 and thereafter.

20.17 	Sec. 24. Minnesota Statutes 2014, section 275.62, subdivision 2, is amended to read:
20.18 		Subd. 2.Local governments required to report. For purposes of this section, 
20.19 	"local governmental unit" means a county, home rule charter or statutory city with a 
20.20 	population greater than 2,500, a town with a population greater than 5,000, or a home rule 
20.21 	charter or statutory city or town that receives a distribution from the taconite municipal aid 
20.22 	account in the levy year.

20.23 	EFFECTIVE DATE. This section is effective the day following final enactment.

20.24 	Sec. 25. Minnesota Statutes 2014, section 278.01, subdivision 1, is amended to read:
20.25 		Subdivision 1.Determination of validity. (a) Any person having personal property, 
20.26 	or any estate, right, title, or interest in or lien upon any parcel of land, who claims that 
20.27 	such property has been partially, unfairly, or unequally assessed in comparison with other 
20.28 	property in the (1) city, or (2) county, or (3) in the case of a county containing a city of the 
20.29 	first class, the portion of the county excluding the first class city, or that the parcel has 
20.30 	been assessed at a valuation greater than its real or actual value, or that the tax levied 
20.31 	against the same is illegal, in whole or in part, or has been paid, or that the property is 
20.32 	exempt from the tax so levied, may have the validity of the claim, defense, or objection 
20.33 	determined by the district court of the county in which the tax is levied or by the Tax 
21.1 	Court by serving one copy of a petition for such determination upon the county auditor, 
21.2 	one copy on the county attorney, one copy on the county treasurer, and three copies on the 
21.3 	county assessor. The county assessor shall immediately forward one copy of the petition 
21.4 	to the appropriate governmental authority in a home rule charter or statutory city or town 
21.5 	in which the property is located if that city or town employs its own certified assessor. 
21.6 	A copy of the petition shall also be forwarded by the assessor to the school board of the 
21.7 	school district in which the property is located.
21.8 	(b) In counties where the office of county treasurer has been combined with the 
21.9 	office of county auditor, the county may elect to require the petitioner to serve the number 
21.10 	of copies as determined by the county. The county assessor shall immediately forward one 
21.11 	copy of the petition to the appropriate governmental authority in a home rule charter or 
21.12 	statutory city or town in which the property is located if that city or town employs its own 
21.13 	certified assessor. A list of petitioned properties, including the name of the petitioner, the 
21.14 	identification number of the property, and the estimated market value, shall be sent on 
21.15 	or before the first day of July by the county auditor/treasurer to the school board of the 
21.16 	school district in which the property is located.
21.17 	(c) For all counties, the petitioner must file the copies with proof of service, in the 
21.18 	office of the court administrator of the district court on or before April 30 of the year in 
21.19 	which the tax becomes payable. A petition for determination under this section may be 
21.20 	transferred by the district court to the Tax Court. An appeal may also be taken to the Tax 
21.21 	Court under chapter 271 at any time following receipt of the valuation notice that county 
21.22 	assessors are required by section 273.121 to send to persons whose property is to be 
21.23 	included on the assessment roll that year, but prior to May 1 of the year in which the 
21.24 	taxes are payable.

21.25 	EFFECTIVE DATE. This section is effective the day following final enactment.

21.26 	Sec. 26. Minnesota Statutes 2014, section 290C.03, is amended to read:
21.27 	290C.03 ELIGIBILITY REQUIREMENTS.
21.28 	(a) Land may be enrolled in the sustainable forest incentive program under this 
21.29 	chapter if all of the following conditions are met:
21.30 	(1) the land consists of at least 20 contiguous acres and at least 50 percent of the 
21.31 	land must meet the definition of forest land in section 88.01, subdivision 7, during the 
21.32 	enrollment;
22.1 	(2) a forest management plan for the land must be (i) prepared by an approved plan 
22.2 	writer and implemented during the period in which the land is enrolled, and (ii) registered 
22.3 	with the Department of Natural Resources;
22.4 	(3) timber harvesting and forest management guidelines must be used in conjunction 
22.5 	with any timber harvesting or forest management activities conducted on the land during 
22.6 	the period in which the land is enrolled;
22.7 	(4) the land must be enrolled for a minimum of eight years;
22.8 	(5) there are no delinquent property taxes on the land; and
22.9 	(6) claimants enrolling more than 1,920 acres in the sustainable forest incentive 
22.10 	program must allow year-round, nonmotorized access to fish and wildlife resources and 
22.11 	motorized access on established and maintained roads and trails, unless the road or trail is 
22.12 	temporarily closed for safety, natural resource, or road damage reasons on enrolled land 
22.13 	except within one-fourth mile of a permanent dwelling or during periods of high fire 
22.14 	hazard as determined by the commissioner of natural resources.; and
22.15 	(7) the land is not classified as 2c managed forest land.
22.16 	(b) Claimants required to allow access under paragraph (a), clause (6), do not by 
22.17 	that action:
22.18 	(1) extend any assurance that the land is safe for any purpose;
22.19 	(2) confer upon the person the legal status of an invitee or licensee to whom a duty 
22.20 	of care is owed; or
22.21 	(3) assume responsibility for or incur liability for any injury to the person or property 
22.22 	caused by an act or omission of the person.
22.23 	(c) A minimum of three acres must be excluded from enrolled land when the land is 
22.24 	improved with a structure that is not a minor, ancillary, or nonresidential structure. If land 
22.25 	does not meet the definition of forest land in section 290C.02, subdivision 6, because the 
22.26 	land is (1) enrolled in the reinvest in Minnesota program, (2) enrolled in a state or federal 
22.27 	conservation reserve or easement program under sections 103F.501 to 103F.531, (3) 
22.28 	subject to the Minnesota agricultural property tax under section 273.111, or (4) subject 
22.29 	to agricultural land preservation controls or restrictions as defined in section 40A.02, or 
22.30 	the Metropolitan Agricultural Preserves Act under chapter 473H, the entire parcel that 
22.31 	contains the land is not eligible to be enrolled in the program.

22.32 	EFFECTIVE DATE. The amendment to paragraph (a), clause (2), is effective for 
22.33 	certifications filed after July 1, 2016. The amendment adding paragraph (a), clause (7), is 
22.34 	effective for certifications and applications due in 2015 and thereafter. The amendment 
22.35 	adding paragraph (c) is effective the day following final enactment.

23.1 	Sec. 27. [290C.051] VERIFICATION OF FOREST MANAGEMENT PLAN.
23.2 	On request of the commissioner, the commissioner of natural resources must 
23.3 	annually provide verification that the claimant has a current forest management plan on 
23.4 	file with the Department of Natural Resources.

23.5 	EFFECTIVE DATE. This section is effective for certifications filed after July 
23.6 	1, 2016.

23.7 	Sec. 28. Minnesota Statutes 2014, section 477A.013, is amended by adding a 
23.8 	subdivision to read:
23.9 		Subd. 14.Communication by electronic mail. Prior to receiving aid pursuant to 
23.10 	this section, a city must register an official electronic mail address with the commissioner, 
23.11 	which the commissioner may use as an exclusive means to communicate with the city. 

23.12 	EFFECTIVE DATE. This section is effective for aids payable in 2016 and thereafter.

23.13 	Sec. 29. Minnesota Statutes 2014, section 477A.19, is amended by adding a 
23.14 	subdivision to read:
23.15 		Subd. 3a.Certification. On or before June 1 of each year, the commissioner of 
23.16 	natural resources shall certify to the commissioner of revenue the number of watercraft 
23.17 	launches and the number of watercraft trailer parking spaces in each county.

23.18 	EFFECTIVE DATE. This section is effective for transition aid payable in 2016 
23.19 	and thereafter.

23.20 	Sec. 30. Minnesota Statutes 2014, section 477A.19, is amended by adding a 
23.21 	subdivision to read:
23.22 		Subd. 3b.Certification. On or before June 1 of each year, the commissioner of 
23.23 	natural resources shall certify to the commissioner of revenue the counties that complied 
23.24 	with the requirements of subdivision 3 the prior year and are eligible to receive aid 
23.25 	under this section.

23.26 	EFFECTIVE DATE. This section is effective for transition aid payable in 2016 
23.27 	and thereafter.

23.28 	Sec. 31. Minnesota Statutes 2014, section 559.202, subdivision 2, is amended to read:
23.29 		Subd. 2.Exception. This section does not apply to sales made under chapter 282 or
23.30 	if the purchaser is represented throughout the transaction by either:
24.1 	(1) a person licensed to practice law in this state; or
24.2 	(2) a person licensed as a real estate broker or salesperson under chapter 82, 
24.3 	provided that the representation does not create a dual agency, as that term is defined 
24.4 	in section 82.55, subdivision 6.

24.5 	EFFECTIVE DATE. This section is effective for sales of tax-forfeited land 
24.6 	occurring after the day following final enactment.

24.7 	Sec. 32. Laws 2014, chapter 308, article 1, section 14, subdivision 2, is amended to read:
24.8 		Subd. 2.Payment of supplemental credit. (a) The commissioner must pay 
24.9 	supplemental credit amounts to each qualifying taxpayer by October 15, 2014.
24.10 	(b) If the commissioner cannot locate the qualifying taxpayer by October 15, 2016, 
24.11 	or if a qualifying taxpayer to whom a warrant was issued does not cash that warrant within 
24.12 	two years from the date the warrant was issued, the right to the credit shall lapse and the 
24.13 	warrant shall be deposited in the general fund.

24.14 	EFFECTIVE DATE. This section is effective the day following final enactment.

24.15 	Sec. 33.  REPEALER.
 24.16 	Minnesota Statutes 2014, sections 290C.02, subdivisions 5 and 9; and 290C.06, are 
24.17 	repealed.

24.18 	EFFECTIVE DATE. This section is effective the day following final enactment.

24.19 	ARTICLE 4
24.20 	MISCELLANEOUS

24.21 	Section 1. Minnesota Statutes 2014, section 270.82, subdivision 1, is amended to read:
24.22 		Subdivision 1.Annual report required. Every railroad company doing business 
24.23 	in Minnesota shall annually file with the commissioner on or before March 31 a report 
24.24 	under oath setting forth the information prescribed by the commissioner to enable the 
24.25 	commissioner to make the valuation and equalization required by sections 270.80 to 
24.26 	270.87. The commissioner shall prescribe the content, format, and manner of the report 
24.27 	pursuant to section 270C.30, except that a "law administered by the commissioner" 
24.28 	includes the property tax laws. If a report is made by electronic means, the taxpayer's 
24.29 	signature is defined pursuant to section 270C.304, except that a "law administered by the 
24.30 	commissioner" includes the property tax laws.

24.31 	EFFECTIVE DATE. This section is effective the day following final enactment.

25.1 	Sec. 2. Minnesota Statutes 2014, section 270B.14, subdivision 1, is amended to read:
25.2 		Subdivision 1.Disclosure to commissioner of human services. (a) On the request 
25.3 	of the commissioner of human services, the commissioner shall disclose return information 
25.4 	regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to 
25.5 	the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).
25.6 	(b) Data that may be disclosed are limited to data relating to the identity, 
25.7 	whereabouts, employment, income, and property of a person owing or alleged to be owing 
25.8 	an obligation of child support.
25.9 	(c) The commissioner of human services may request data only for the purposes of 
25.10 	carrying out the child support enforcement program and to assist in the location of parents 
25.11 	who have, or appear to have, deserted their children. Data received may be used only 
25.12 	as set forth in section 256.978.
25.13 	(d) The commissioner shall provide the records and information necessary to 
25.14 	administer the supplemental housing allowance to the commissioner of human services.
25.15 	(e) At the request of the commissioner of human services, the commissioner of 
25.16 	revenue shall electronically match the Social Security numbers and names of participants 
25.17 	in the telephone assistance plan operated under sections 237.69 to 237.71, with those of 
25.18 	property tax refund filers, and determine whether each participant's household income is 
25.19 	within the eligibility standards for the telephone assistance plan.
25.20 	(f) The commissioner may provide records and information collected under sections 
25.21 	295.50 to 295.59 to the commissioner of human services for purposes of the Medicaid 
25.22 	Voluntary Contribution and Provider-Specific Tax Amendments of 1991, Public Law 
25.23 	102-234. Upon the written agreement by the United States Department of Health and 
25.24 	Human Services to maintain the confidentiality of the data, the commissioner may provide 
25.25 	records and information collected under sections 295.50 to 295.59 to the Centers for 
25.26 	Medicare and Medicaid Services section of the United States Department of Health and 
25.27 	Human Services for purposes of meeting federal reporting requirements.
25.28 	(g) The commissioner may provide records and information to the commissioner of 
25.29 	human services as necessary to administer the early refund of refundable tax credits.
25.30 	(h) The commissioner may disclose information to the commissioner of human 
25.31 	services as necessary to verify income for welfare income verification for eligibility and 
25.32 	premium payment under the MinnesotaCare program, under section 256L.05, subdivision 
25.33 	2, as well as the medical assistance program under section 256B.
25.34 	(i) The commissioner may disclose information to the commissioner of human 
25.35 	services necessary to verify whether applicants or recipients for the Minnesota family 
25.36 	investment program, general assistance, food support, Minnesota supplemental aid 
26.1 	program, and child care assistance have claimed refundable tax credits under chapter 290 
26.2 	and the property tax refund under chapter 290A, and the amounts of the credits.
26.3 	(j) The commissioner may disclose information to the commissioner of human 
26.4 	services necessary to verify income for purposes of calculating parental contribution 
26.5 	amounts under section 252.27, subdivision 2a.

26.6 	EFFECTIVE DATE. This section is effective the day following final enactment.

26.7 	Sec. 3. Minnesota Statutes 2014, section 270C.30, is amended to read:
26.8 	270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING.
26.9 	The commissioner shall prescribe the content and, format, and manner of all returns 
26.10 	and other forms required to be filed under a law administered by the commissioner, and 
26.11 	may furnish them subject to charge on application.

26.12 	EFFECTIVE DATE. This section is effective the day following final enactment.

26.13 	Sec. 4. Minnesota Statutes 2014, section 270C.33, subdivision 5, is amended to read:
26.14 		Subd. 5.Prohibition against collection during appeal period of an order. No 
26.15 	collection action can be taken on an order of assessment, or any other order imposing a 
26.16 	liability, including the filing of liens under section 270C.63, and no late payment penalties 
26.17 	may be imposed when a return has been filed for the tax type and period upon which the 
26.18 	order is based, during the appeal period of an order. The appeal period of an order ends: 
26.19 	(1) 60 days after the order has been mailed to the taxpayer notice date designated by the 
26.20 	commissioner on the order; (2) if an administrative appeal is filed under section 270C.35, 
26.21 	60 days after the notice date designated by the commissioner on the written determination 
26.22 	of the administrative appeal; (3) if an appeal to Tax Court is filed under chapter 271, when 
26.23 	the decision of the Tax Court is made; or (4) if an appeal to Tax Court is filed and the 
26.24 	appeal is based upon a constitutional challenge to the tax, 60 days after final determination 
26.25 	of the appeal. This subdivision does not apply to a jeopardy assessment under section 
26.26 	270C.36, or a jeopardy collection under section 270C.36.

26.27 	EFFECTIVE DATE. This section is effective for orders dated after September 
26.28 	30, 2015.

26.29 	Sec. 5. Minnesota Statutes 2014, section 270C.34, subdivision 2, is amended to read:
26.30 		Subd. 2.Procedure. (a) A request for abatement of penalty under subdivision 1 or 
26.31 	section 289A.60, subdivision 4, or a request for abatement of interest or additional tax 
27.1 	charge, must be filed with the commissioner within 60 days of the notice date of the notice 
27.2 	was mailed to the taxpayer's last known address, stating that a penalty has been imposed
27.3 	or additional tax charge. For purposes of this section, the term "notice date" means the 
27.4 	notice date designated by the commissioner on the order or other notice that a penalty or 
27.5 	additional tax charge has been imposed.
27.6 	(b) If the commissioner issues an order denying a request for abatement of penalty, 
27.7 	interest, or additional tax charge, the taxpayer may file an administrative appeal as 
27.8 	provided in section 270C.35 or appeal to Tax Court as provided in section 271.06.
27.9 	(c) If the commissioner does not issue an order on the abatement request within 
27.10 	60 days from the date the request is received, the taxpayer may appeal to Tax Court as 
27.11 	provided in section 271.06.

27.12 	EFFECTIVE DATE. This section is effective for orders and notices dated after 
27.13 	September 30, 2015.

27.14 	Sec. 6. Minnesota Statutes 2014, section 270C.347, subdivision 1, is amended to read:
27.15 		Subdivision 1.Checks and warrants, authority to reissue. Notwithstanding any 
27.16 	other provision of law, the commissioner may, based on a showing of reasonable cause, 
27.17 	reissue an uncashed rebate, supplemental agricultural credit, or property tax refund warrant 
27.18 	or check that has lapsed under any provision of law relating to rebates or under section 
27.19 	290A.18, subdivision 2. The authority to reissue warrants or checks under this subdivision 
27.20 	is limited to five years after the date of issuance of the original warrant or check.

27.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

27.22 	Sec. 7. Minnesota Statutes 2014, section 270C.35, subdivision 3, is amended to read:
27.23 		Subd. 3.Notice date. For purposes of this section, the term "notice date" means the 
27.24 	date of designated by the commissioner on the order adjusting the tax or order denying a 
27.25 	request for abatement, or, in the case of a denied refund, the notice date of designated by 
27.26 	the commissioner on the notice of denial.

27.27 	EFFECTIVE DATE. This section is effective for orders and notices dated after 
27.28 	September 30, 2015.

27.29 	Sec. 8. Minnesota Statutes 2014, section 270C.445, is amended by adding a 
27.30 	subdivision to read:
27.31 		Subd. 9.Enforcement; limitations. (a) Notwithstanding any other law, the 
27.32 	imposition of a penalty or any other action against a tax return preparer authorized by 
28.1 	subdivision 6 with respect to a return may be taken by the commissioner within the period 
28.2 	provided by section 289A.38 to assess tax on that return.
28.3 	(b) Imposition of a penalty or other action against a tax return preparer authorized 
28.4 	by subdivision 6 other than with respect to a return must be taken by the commissioner 
28.5 	within five years of the violation of statute.

28.6 	EFFECTIVE DATE. This section is effective for tax preparation services provided 
28.7 	after the day following final enactment.

28.8 	Sec. 9. Minnesota Statutes 2014, section 270C.446, subdivision 5, is amended to read:
28.9 		Subd. 5.Removal from list. The commissioner shall remove the name of a tax 
28.10 	preparer from the list of tax preparers published under this section:
28.11 	(1) when the commissioner determines that the name was included on the list in error;
28.12 	(2) within 90 days three years after the preparer has demonstrated to the commissioner 
28.13 	that the preparer fully paid all fines or penalties imposed, served any suspension, satisfied 
28.14 	any sentence imposed, successfully completed any probationary period imposed, and 
28.15 	successfully completed any remedial actions required by the commissioner, the State 
28.16 	Board of Accountancy, or the Lawyers Board of Professional Responsibility; or
28.17 	(3) when the commissioner has been notified that the tax preparer is deceased.

28.18 	EFFECTIVE DATE. This section is effective the day following final enactment.

28.19 	Sec. 10. Minnesota Statutes 2014, section 271.06, subdivision 2, is amended to read:
28.20 		Subd. 2.Time; notice; intervention. Except as otherwise provided by law, within 
28.21 	60 days after the notice of the making and filing date of an order of the commissioner of 
28.22 	revenue, the appellant, or the appellant's attorney, shall serve a notice of appeal upon 
28.23 	the commissioner and file the original, with proof of such service, with the Tax Court 
28.24 	administrator or with the court administrator of district court acting as court administrator 
28.25 	of the Tax Court; provided, that the Tax Court, for cause shown, may by written order 
28.26 	extend the time for appealing for an additional period not exceeding 30 days. For purposes 
28.27 	of this section, the term "notice date" means the notice date designated by the commissioner 
28.28 	on the order. The notice of appeal shall be in the form prescribed by the Tax Court. Within 
28.29 	five days after receipt, the commissioner shall transmit a copy of the notice of appeal to 
28.30 	the attorney general. The attorney general shall represent the commissioner, if requested, 
28.31 	upon all such appeals except in cases where the attorney general has appealed in behalf of 
28.32 	the state, or in other cases where the attorney general deems it against the interests of the 
29.1 	state to represent the commissioner, in which event the attorney general may intervene or 
29.2 	be substituted as an appellant in behalf of the state at any stage of the proceedings.
29.3 	Upon a final determination of any other matter over which the court is granted 
29.4 	jurisdiction under section 271.01, subdivision 5, the taxpayer or the taxpayer's attorney 
29.5 	shall file a petition or notice of appeal as provided by law with the court administrator of 
29.6 	district court, acting in the capacity of court administrator of the Tax Court, with proof of 
29.7 	service of the petition or notice of appeal as required by law and within the time required 
29.8 	by law. As used in this subdivision, "final determination" includes a notice of assessment 
29.9 	and equalization for the year in question received from the local assessor, an order of the 
29.10 	local board of equalization, or an order of a county board of equalization.
29.11 	The Tax Court shall prescribe a filing system so that the notice of appeal or petition 
29.12 	filed with the district court administrator acting as court administrator of the Tax Court is 
29.13 	forwarded to the Tax Court administrator. In the case of an appeal or a petition concerning 
29.14 	property valuation for which the assessor, a local board of equalization, a county board of 
29.15 	equalization or the commissioner of revenue has issued an order, the officer issuing the 
29.16 	order shall be notified of the filing of the appeal. The notice of appeal or petition shall be 
29.17 	in the form prescribed by the Tax Court.

29.18 	EFFECTIVE DATE. This section is effective for orders dated after September 
29.19 	30, 2015.

29.20 	Sec. 11. Minnesota Statutes 2014, section 271.06, subdivision 7, is amended to read:
29.21 		Subd. 7.Rules. Except as provided in section 278.05, subdivision 6, the Rules 
29.22 	of Evidence and Civil Procedure for the district court of Minnesota shall govern the 
29.23 	procedures in the Tax Court, where practicable. The Rules of Civil Procedure do not apply 
29.24 	to alter the 60-day period of time to file a notice of appeal provided in subdivision 2. The 
29.25 	Tax Court may adopt rules under chapter 14. The rules in effect on January 1, 1989, 
29.26 	apply until superseded.

29.27 	EFFECTIVE DATE. This section is effective for orders dated after September 
29.28 	30, 2015.

29.29 	Sec. 12. Minnesota Statutes 2014, section 272.02, subdivision 10, is amended to read:
29.30 		Subd. 10.Personal property used for pollution control. Personal property used 
29.31 	primarily for the abatement and control of air, water, or land pollution is exempt to the 
29.32 	extent that it is so used, and real property is exempt if it is used primarily for abatement 
29.33 	and control of air, water, or land pollution as part of an agricultural operation, as a part 
30.1 	of a centralized treatment and recovery facility operating under a permit issued by the 
30.2 	Minnesota Pollution Control Agency pursuant to chapters 115 and 116 and Minnesota 
30.3 	Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a wastewater 
30.4 	treatment facility and for the treatment, recovery, and stabilization of metals, oils, 
30.5 	chemicals, water, sludges, or inorganic materials from hazardous industrial wastes, or as 
30.6 	part of an electric generation system. For purposes of this subdivision, personal property 
30.7 	includes ponderous machinery and equipment used in a business or production activity 
30.8 	that at common law is considered real property.
30.9 	Any taxpayer requesting exemption of all or a portion of any real property or any 
30.10 	equipment or device, or part thereof, operated primarily for the control or abatement of air, 
30.11 	water, or land pollution shall file an application with the commissioner of revenue. The 
30.12 	commissioner shall develop an electronic means to notify interested parties when electric 
30.13 	power generation facilities have filed an application. The commissioner shall prescribe 
30.14 	the content, format, and manner of the application pursuant to section 270C.30, except 
30.15 	that a "law administered by the commissioner" includes the property tax laws, and if an 
30.16 	application is made by electronic means, the taxpayer's signature is defined pursuant to 
30.17 	section 270C.304, except that a "law administered by the commissioner" includes the 
30.18 	property tax laws. The Minnesota Pollution Control Agency shall upon request of the 
30.19 	commissioner furnish information and advice to the commissioner.
30.20 	The information and advice furnished by the Minnesota Pollution Control 
30.21 	Agency must include statements as to whether the equipment, device, or real property 
30.22 	meets a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution 
30.23 	Control Agency, and whether the equipment, device, or real property is installed or 
30.24 	operated in accordance with it. On determining that property qualifies for exemption, 
30.25 	the commissioner shall issue an order exempting the property from taxation. The 
30.26 	commissioner shall develop an electronic means to notify interested parties when 
30.27 	the commissioner has issued an order exempting property from taxation under this 
30.28 	subdivision. The equipment, device, or real property shall continue to be exempt from 
30.29 	taxation as long as the order issued by the commissioner remains in effect.

30.30 	EFFECTIVE DATE. This section is effective the day following final enactment.

30.31 	Sec. 13. Minnesota Statutes 2014, section 272.0211, subdivision 1, is amended to read:
30.32 		Subdivision 1.Efficiency determination and certification. An owner or operator 
30.33 	of a new or existing electric power generation facility, excluding wind energy conversion 
30.34 	systems, may apply to the commissioner of revenue for a market value exclusion on the 
30.35 	property as provided for in this section. This exclusion shall apply only to the market 
31.1 	value of the equipment of the facility, and shall not apply to the structures and the land 
31.2 	upon which the facility is located. The commissioner of revenue shall prescribe the forms
31.3 	content, format, manner, and procedures for this application pursuant to section 270C.30, 
31.4 	except that a "law administered by the commissioner" includes the property tax laws. If 
31.5 	an application is made by electronic means, the taxpayer's signature is defined pursuant 
31.6 	to section 270C.304, except that a "law administered by the commissioner" includes the 
31.7 	property tax laws. Upon receiving the application, the commissioner of revenue shall: (1) 
31.8 	request the commissioner of commerce to make a determination of the efficiency of the 
31.9 	applicant's electric power generation facility; and (2) shall develop an electronic means to 
31.10 	notify interested parties when electric power generation facilities have filed an application. 
31.11 	The commissioner of commerce shall calculate efficiency as the ratio of useful energy 
31.12 	outputs to energy inputs, expressed as a percentage, based on the performance of the 
31.13 	facility's equipment during normal full load operation. The commissioner must include in 
31.14 	this formula the energy used in any on-site preparation of materials necessary to convert 
31.15 	the materials into the fuel used to generate electricity, such as a process to gasify petroleum 
31.16 	coke. The commissioner shall use the Higher Heating Value (HHV) for all substances in 
31.17 	the commissioner's efficiency calculations, except for wood for fuel in a biomass-eligible 
31.18 	project under section 216B.2424; for these instances, the commissioner shall adjust the 
31.19 	heating value to allow for energy consumed for evaporation of the moisture in the wood. 
31.20 	The applicant shall provide the commissioner of commerce with whatever information the 
31.21 	commissioner deems necessary to make the determination. Within 30 days of the receipt 
31.22 	of the necessary information, the commissioner of commerce shall certify the findings of 
31.23 	the efficiency determination to the commissioner of revenue and to the applicant. The 
31.24 	commissioner of commerce shall determine the efficiency of the facility and certify the 
31.25 	findings of that determination to the commissioner of revenue every two years thereafter 
31.26 	from the date of the original certification.

31.27 	EFFECTIVE DATE. This section is effective the day following final enactment.

31.28 	Sec. 14. Minnesota Statutes 2014, section 272.025, subdivision 1, is amended to read:
31.29 		Subdivision 1.Statement of exemption. (a) Except in the case of property owned 
31.30 	by the state of Minnesota or any political subdivision thereof, and property exempt from 
31.31 	taxation under section 272.02, subdivisions 9, 10, 13, 15, 18, 20, and 22 to 25, and at 
31.32 	the times provided in subdivision 3, a taxpayer claiming an exemption from taxation 
31.33 	on property described in section 272.02, subdivisions 2 to 33, must file a statement of 
31.34 	exemption with the assessor of the assessment district in which the property is located.
32.1 	(b) A taxpayer claiming an exemption from taxation on property described in section 
32.2 	272.02, subdivision 10, must file a statement of exemption with the commissioner of 
32.3 	revenue, on or before February 15 of each year for which the taxpayer claims an exemption.
32.4 	(c) In case of sickness, absence or other disability or for good cause, the assessor 
32.5 	or the commissioner may extend the time for filing the statement of exemption for a 
32.6 	period not to exceed 60 days.
32.7 	(d) The commissioner of revenue shall prescribe the form and contents content, 
32.8 	format, and manner of the statement of exemption pursuant to section 270C.30, except 
32.9 	that a "law administered by the commissioner" includes the property tax laws.
32.10 	(e) If a statement is made by electronic means, the taxpayer's signature is defined 
32.11 	pursuant to section 270C.304, except that a "law administered by the commissioner" 
32.12 	includes the property tax laws.

32.13 	EFFECTIVE DATE. This section is effective the day following final enactment.

32.14 	Sec. 15. Minnesota Statutes 2014, section 272.029, subdivision 4, is amended to read:
32.15 		Subd. 4.Reports. (a) An owner of a wind energy conversion system subject to tax 
32.16 	under subdivision 3 shall file a report with the commissioner of revenue annually on or 
32.17 	before February 1 detailing the amount of electricity in kilowatt-hours that was produced 
32.18 	by the wind energy conversion system for the previous calendar year. The commissioner 
32.19 	shall prescribe the form content, format, and manner of the report pursuant to section 
32.20 	270C.30, except that a "law administered by the commissioner" includes the property tax 
32.21 	laws. The report must contain the information required by the commissioner to determine 
32.22 	the tax due to each county under this section for the current year. If an owner of a wind 
32.23 	energy conversion system subject to taxation under this section fails to file the report 
32.24 	by the due date, the commissioner of revenue shall determine the tax based upon the 
32.25 	nameplate capacity of the system multiplied by a capacity factor of 60 percent.
32.26 	(b) If a report is made by electronic means, the taxpayer's signature is defined 
32.27 	pursuant to section 270C.304, except that a "law administered by the commissioner" 
32.28 	includes the property tax laws.
32.29 	(b) (c) On or before February 28, the commissioner of revenue shall notify the owner 
32.30 	of the wind energy conversion systems of the tax due to each county for the current year 
32.31 	and shall certify to the county auditor of each county in which the systems are located the 
32.32 	tax due from each owner for the current year.

32.33 	EFFECTIVE DATE. This section is effective the day following final enactment.

33.1 	Sec. 16. Minnesota Statutes 2014, section 272.0295, subdivision 4, is amended to read:
33.2 		Subd. 4.Reports. An owner of a solar energy generating system subject to tax 
33.3 	under this section shall file a report with the commissioner of revenue annually on or 
33.4 	before January 15 detailing the amount of electricity in megawatt-hours that was produced 
33.5 	by the system in the previous calendar year. The commissioner shall prescribe the form
33.6 	content, format, and manner of the report pursuant to section 270C.30. The report must 
33.7 	contain the information required by the commissioner to determine the tax due to each 
33.8 	county under this section for the current year. If an owner of a solar energy generating 
33.9 	system subject to taxation under this section fails to file the report by the due date, the 
33.10 	commissioner of revenue shall determine the tax based upon the nameplate capacity of 
33.11 	the system multiplied by a capacity factor of 30 percent.

33.12 	EFFECTIVE DATE. This section is effective the day following final enactment.

33.13 	Sec. 17. Minnesota Statutes 2014, section 272.115, subdivision 2, is amended to read:
33.14 		Subd. 2.Form; information required. The certificate of value shall require 
33.15 	such facts and information as may be determined by the commissioner to be reasonably 
33.16 	necessary in the administration of the state education aid formulas. The form
33.17 	commissioner shall prescribe the content, format, and manner of the certificate of value 
33.18 	shall be prescribed by the Department of Revenue which shall provide an adequate 
33.19 	supply of forms to each county auditor pursuant to section 270C.30, except that a "law 
33.20 	administered by the commissioner" includes the property tax laws.

33.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

33.22 	Sec. 18. Minnesota Statutes 2014, section 273.124, subdivision 13, is amended to read:
33.23 		Subd. 13.Homestead application. (a) A person who meets the homestead 
33.24 	requirements under subdivision 1 must file a homestead application with the county 
33.25 	assessor to initially obtain homestead classification.
33.26 	(b) The format and contents of a uniform homestead application shall be prescribed 
33.27 	by the commissioner of revenue. The commissioner shall prescribe the content, format, 
33.28 	and manner of the homestead application required to be filed under this chapter pursuant 
33.29 	to section 270C.30. The application must clearly inform the taxpayer that this application 
33.30 	must be signed by all owners who occupy the property or by the qualifying relative and 
33.31 	returned to the county assessor in order for the property to receive homestead treatment.
33.32 	(c) Every property owner applying for homestead classification must furnish to the 
33.33 	county assessor the Social Security number of each occupant who is listed as an owner 
34.1 	of the property on the deed of record, the name and address of each owner who does not 
34.2 	occupy the property, and the name and Social Security number of each owner's spouse who 
34.3 	occupies the property. The application must be signed by each owner who occupies the 
34.4 	property and by each owner's spouse who occupies the property, or, in the case of property 
34.5 	that qualifies as a homestead under subdivision 1, paragraph (c), by the qualifying relative.
34.6 	If a property owner occupies a homestead, the property owner's spouse may not 
34.7 	claim another property as a homestead unless the property owner and the property owner's 
34.8 	spouse file with the assessor an affidavit or other proof required by the assessor stating that 
34.9 	the property qualifies as a homestead under subdivision 1, paragraph (e).
34.10 	Owners or spouses occupying residences owned by their spouses and previously 
34.11 	occupied with the other spouse, either of whom fail to include the other spouse's name 
34.12 	and Social Security number on the homestead application or provide the affidavits or 
34.13 	other proof requested, will be deemed to have elected to receive only partial homestead 
34.14 	treatment of their residence. The remainder of the residence will be classified as 
34.15 	nonhomestead residential. When an owner or spouse's name and Social Security number 
34.16 	appear on homestead applications for two separate residences and only one application is 
34.17 	signed, the owner or spouse will be deemed to have elected to homestead the residence for 
34.18 	which the application was signed.
34.19 	(d) If residential real estate is occupied and used for purposes of a homestead by a 
34.20 	relative of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in 
34.21 	order for the property to receive homestead status, a homestead application must be filed 
34.22 	with the assessor. The Social Security number of each relative and spouse of a relative 
34.23 	occupying the property shall be required on the homestead application filed under this 
34.24 	subdivision. If a different relative of the owner subsequently occupies the property, the 
34.25 	owner of the property must notify the assessor within 30 days of the change in occupancy. 
34.26 	The Social Security number of a relative or relative's spouse occupying the property 
34.27 	is private data on individuals as defined by section 13.02, subdivision 12, but may be 
34.28 	disclosed to the commissioner of revenue, or, for the purposes of proceeding under the 
34.29 	Revenue Recapture Act to recover personal property taxes owing, to the county treasurer.
34.30 	(e) The homestead application shall also notify the property owners that if the 
34.31 	property is granted homestead status for any assessment year, that same property shall 
34.32 	remain classified as homestead until the property is sold or transferred to another person, 
34.33 	or the owners, the spouse of the owner, or the relatives no longer use the property as their 
34.34 	homestead. Upon the sale or transfer of the homestead property, a certificate of value must 
34.35 	be timely filed with the county auditor as provided under section 272.115. Failure to 
34.36 	notify the assessor within 30 days that the property has been sold, transferred, or that the 
35.1 	owner, the spouse of the owner, or the relative is no longer occupying the property as a 
35.2 	homestead, shall result in the penalty provided under this subdivision and the property 
35.3 	will lose its current homestead status.
35.4 	(f) If a homestead application has not been filed with the county by December 15, 
35.5 	the assessor shall classify the property as nonhomestead for the current assessment year 
35.6 	for taxes payable in the following year, provided that the owner may be entitled to receive 
35.7 	the homestead classification by proper application under section 375.192.

35.8 	EFFECTIVE DATE. This section is effective the day following final enactment.

35.9 	Sec. 19. Minnesota Statutes 2014, section 273.371, subdivision 1, is amended to read:
35.10 		Subdivision 1.Report required. Every electric light, power, gas, water, express, 
35.11 	stage, and transportation company and pipeline doing business in Minnesota shall 
35.12 	annually file with the commissioner on or before March 31 a report under oath setting 
35.13 	forth the information prescribed by the commissioner to enable the commissioner to 
35.14 	make valuations, recommended valuations, and equalization required under sections 
35.15 	273.33, 273.35, 273.36, 273.37, and 273.3711. The commissioner shall prescribe the 
35.16 	content, format, and manner of the report pursuant to section 270C.30, except that 
35.17 	a "law administered by the commissioner" includes the property tax laws. If all the 
35.18 	required information is not available on March 31, the company or pipeline shall file the 
35.19 	information that is available on or before March 31, and the balance of the information 
35.20 	as soon as it becomes available. If a report is made by electronic means, the taxpayer's 
35.21 	signature is defined pursuant to section 270C.304, except that a "law administered by the 
35.22 	commissioner" includes the property tax laws.

35.23 	EFFECTIVE DATE. This section is effective the day following final enactment.

35.24 	Sec. 20. Minnesota Statutes 2014, section 287.2205, is amended to read:
35.25 	287.2205 TAX-FORFEITED LAND.
35.26 	Before a state deed for tax-forfeited land may be issued, the deed tax must be paid 
35.27 	by the purchaser of tax-forfeited land whether the purchase is the result of a public 
35.28 	auction or private sale or a repurchase of tax-forfeited land. State agencies and local 
35.29 	units of government that acquire tax-forfeited land by purchase or any other means are 
35.30 	subject to this section. The deed tax is $1.65 for a conveyance of tax-forfeited lands to a 
35.31 	governmental subdivision for an authorized public use under section 282.01, subdivision 
35.32 	1a, for a school forest under section 282.01, subdivision 1a, or for redevelopment purposes 
35.33 	under section 282.01, subdivision 1b.

36.1 	EFFECTIVE DATE. This section is effective the day following final enactment.

36.2 	Sec. 21. Minnesota Statutes 2014, section 289A.08, is amended by adding a 
36.3 	subdivision to read:
36.4 		Subd. 17.Format. The commissioner shall prescribe the content, format, and 
36.5 	manner of the returns and other documents pursuant to section 270C.30.

36.6 	EFFECTIVE DATE. This section is effective the day following final enactment.

36.7 	Sec. 22. Minnesota Statutes 2014, section 289A.09, subdivision 1, is amended to read:
36.8 		Subdivision 1.Returns. (a) An employer who is required to deduct and withhold tax 
36.9 	under section 290.92, subdivision 2a or 3, and a person required to deduct and withhold 
36.10 	tax under section 290.923, subdivision 2, must file a return with the commissioner for each 
36.11 	quarterly period unless otherwise prescribed by the commissioner.
36.12 	(b) A person or corporation required to make deposits under section 290.9201, 
36.13 	subdivision 8, must file an entertainer withholding tax return with the commissioner.
36.14 	(c) A person required to withhold an amount under section 290.9705, subdivision 1, 
36.15 	must file a return.
36.16 	(d) A partnership required to deduct and withhold tax under section 290.92, 
36.17 	subdivision 4b, must file a return.
36.18 	(e) An S corporation required to deduct and withhold tax under section 290.92, 
36.19 	subdivision 4c, must also file a return.
36.20 	(f) Returns must be filed in the form and manner, and contain the information 
36.21 	prescribed by the commissioner The commissioner shall prescribe the content, format, 
36.22 	and manner of the returns pursuant to section 270C.30. Every return for taxes withheld 
36.23 	must be signed by the employer, entertainment entity, contract payor, partnership, or S 
36.24 	corporation, or a designee.

36.25 	EFFECTIVE DATE. This section is effective the day following final enactment.

36.26 	Sec. 23. Minnesota Statutes 2014, section 289A.11, subdivision 1, is amended to read:
36.27 		Subdivision 1.Return required. (a) Except as provided in section 289A.18, 
36.28 	subdivision 4, for the month in which taxes imposed by chapter 297A are payable, or for 
36.29 	which a return is due, a return for the preceding reporting period must be filed with the 
36.30 	commissioner in the form and manner the commissioner prescribes. The commissioner 
36.31 	shall prescribe the content, format, and manner of the returns pursuant to section 270C.30. 
36.32 	A person making sales at retail at two or more places of business may file a consolidated 
37.1 	return subject to rules prescribed by the commissioner. In computing the dollar amount of 
37.2 	items on the return, the amounts are rounded off to the nearest whole dollar, disregarding 
37.3 	amounts less than 50 cents and increasing amounts of 50 cents to 99 cents to the next 
37.4 	highest dollar.
37.5 	(b) Notwithstanding this subdivision, a person who is not required to hold a sales tax 
37.6 	permit under chapter 297A and who makes annual purchases, for use in a trade or business, 
37.7 	of less than $18,500, or a person who is not required to hold a sales tax permit and who 
37.8 	makes purchases for personal use, that are subject to the use tax imposed by section 
37.9 	297A.63, may file an annual use tax return on a form prescribed by the commissioner. 
37.10 	The commissioner shall prescribe the content, format, and manner of the return pursuant 
37.11 	to section 270C.30. If a person who qualifies for an annual use tax reporting period is 
37.12 	required to obtain a sales tax permit or makes use tax purchases, for use in a trade or 
37.13 	business, in excess of $18,500 during the calendar year, the reporting period must be 
37.14 	considered ended at the end of the month in which the permit is applied for or the purchase 
37.15 	in excess of $18,500 is made and a return must be filed for the preceding reporting period.
37.16 	(c) Notwithstanding paragraph paragraphs (a) and (b), a person prohibited by the 
37.17 	person's religious beliefs from using electronics shall be allowed to file by mail, without 
37.18 	any additional fees. The filer must notify the commissioner of revenue of the intent to file 
37.19 	by mail on a form prescribed by the commissioner. A return filed under this paragraph 
37.20 	must be postmarked no later than the day the return is due in order to be considered filed 
37.21 	on a timely basis.

37.22 	EFFECTIVE DATE. This section is effective the day following final enactment.

37.23 	Sec. 24. Minnesota Statutes 2014, section 289A.50, subdivision 7, is amended to read:
37.24 		Subd. 7.Remedies. (a) If the taxpayer is notified by the commissioner that the 
37.25 	refund claim is denied in whole or in part, the taxpayer may:
37.26 	(1) file an administrative appeal as provided in section 270C.35, or an appeal 
37.27 	with the Tax Court, within 60 days after issuance the notice date of the commissioner's 
37.28 	notice of denial; or
37.29 	(2) file an action in the district court to recover the refund.
37.30 	(b) An action in the district court on a denied claim for refund must be brought 
37.31 	within 18 months of the notice date of the denial of the claim by the commissioner. For 
37.32 	the purposes of this section, "notice date" is defined in section 270C.35, subdivision 3.
37.33 	(c) No action in the district court or the Tax Court shall be brought within six months 
37.34 	of the filing of the refund claim unless the commissioner denies the claim within that period.
38.1 	(d) If a taxpayer files a claim for refund and the commissioner has not issued a denial 
38.2 	of the claim, the taxpayer may bring an action in the district court or the Tax Court at any 
38.3 	time after the expiration of six months from the time the claim was filed.
38.4 	(e) The commissioner and the taxpayer may agree to extend the period for bringing 
38.5 	an action in the district court.
38.6 	(f) An action for refund of tax by the taxpayer must be brought in the district court 
38.7 	of the district in which lies the county of the taxpayer's residence or principal place of 
38.8 	business. In the case of an estate or trust, the action must be brought at the principal place 
38.9 	of its administration. Any action may be brought in the district court for Ramsey County.

38.10 	EFFECTIVE DATE. This section is effective for claims for refund denied after 
38.11 	September 30, 2015.

38.12 	Sec. 25. [290B.11] FORMS.
38.13 	The commissioner shall prescribe the content, format, and manner of all forms and 
38.14 	other documents required to be filed under this chapter pursuant to section 270C.30.

38.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

38.16 	Sec. 26. Minnesota Statutes 2014, section 290C.13, subdivision 3, is amended to read:
38.17 		Subd. 3.Notice date. For purposes of this section, the term "notice date" means the 
38.18 	notice date designated by the commissioner on the order or notice of the determination 
38.19 	removing enrolled land or the notice date of designated by the commissioner on the notice 
38.20 	denying an application to enroll land or denying part or all of an incentive payment.

38.21 	EFFECTIVE DATE. This section is effective for orders and notices dated after 
38.22 	September 30, 2015.

38.23 	Sec. 27. [293.15] FORMS.
38.24 	The commissioner shall prescribe the content, format, and manner of all forms and 
38.25 	other documents required to be filed under this chapter pursuant to section 270C.30.

38.26 	EFFECTIVE DATE. This section is effective the day following final enactment.

38.27 	Sec. 28. Minnesota Statutes 2014, section 295.55, subdivision 6, is amended to read:
38.28 		Subd. 6.Form of returns. The estimated payments and annual return must contain 
38.29 	the information and be in the form prescribed by the commissioner. The commissioner 
39.1 	shall prescribe the content, format, and manner of the estimated payment forms and annual 
39.2 	return pursuant to section 270C.30.

39.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

39.4 	Sec. 29. Minnesota Statutes 2014, section 296A.02, is amended by adding a 
39.5 	subdivision to read:
39.6 		Subd. 5.Forms.  The commissioner shall prescribe the content, format, and manner 
39.7 	of all forms and other documents required to be filed under this chapter pursuant to section 
39.8 	270C.30.

39.9 	EFFECTIVE DATE. This section is effective the day following final enactment.

39.10 	Sec. 30. Minnesota Statutes 2014, section 296A.22, subdivision 9, is amended to read:
39.11 		Subd. 9.Abatement of penalty. (a) The commissioner may by written order 
39.12 	abate any penalty imposed under this section, if in the commissioner's opinion there is 
39.13 	reasonable cause to do so.
39.14 	(b) A request for abatement of penalty must be filed with the commissioner within 
39.15 	60 days of the notice date of the notice stating that a penalty has been imposed was mailed 
39.16 	to the taxpayer's last known address. For purposes of this section, the term "notice date" 
39.17 	means the notice date designated by the commissioner on the order or other notice that a 
39.18 	penalty has been imposed.
39.19 	(c) If the commissioner issues an order denying a request for abatement of penalty, 
39.20 	the taxpayer may file an administrative appeal as provided in section 270C.35 or appeal to 
39.21 	Tax Court as provided in section 271.06. If the commissioner does not issue an order on 
39.22 	the abatement request within 60 days from the date the request is received, the taxpayer 
39.23 	may appeal to Tax Court as provided in section 271.06.

39.24 	EFFECTIVE DATE. This section is effective for orders and notices dated after 
39.25 	September 30, 2015.

39.26 	Sec. 31. Minnesota Statutes 2014, section 296A.26, is amended to read:
39.27 	296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT.
39.28 	In lieu of an administrative appeal under section 270C.35, any person aggrieved by 
39.29 	an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 
39.30 	60 days from the notice date of the notice of the order, appeal to the Tax Court in the manner 
40.1 	provided under section 271.06. For purposes of this section, the term "notice date" means 
40.2 	the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.

40.3 	EFFECTIVE DATE. This section is effective for orders dated after September 
40.4 	30, 2015.

40.5 	Sec. 32. Minnesota Statutes 2014, section 297D.02, is amended to read:
40.6 	297D.02 ADMINISTRATION.
40.7 	The commissioner of revenue shall administer this chapter. The commissioner shall 
40.8 	prescribe the content, format, and manner of all forms and other documents required to be 
40.9 	filed under this chapter pursuant to section 270C.30. Payments required by this chapter 
40.10 	must be made to the commissioner on the form provided by the commissioner. Tax obligors 
40.11 	are not required to give their name, address, Social Security number, or other identifying 
40.12 	information on the form. The commissioner shall collect all taxes under this chapter.

40.13 	EFFECTIVE DATE. This section is effective the day following final enactment.

40.14 	Sec. 33. Minnesota Statutes 2014, section 297E.02, subdivision 3, is amended to read:
40.15 		Subd. 3.Collection; disposition. (a) Taxes imposed by this section are due 
40.16 	and payable to the commissioner when the gambling tax return is required to be filed. 
40.17 	Distributors must file their monthly sales figures with the commissioner on a form 
40.18 	prescribed by the commissioner. Returns covering the taxes imposed under this section 
40.19 	must be filed with the commissioner on or before the 20th day of the month following the 
40.20 	close of the previous calendar month. The commissioner may require that the returns be 
40.21 	filed via magnetic media or electronic data transfer. The commissioner shall prescribe the 
40.22 	content, format, and manner of returns or other documents pursuant to section 270C.30.
40.23 	The proceeds, along with the revenue received from all license fees and other fees under 
40.24 	sections 349.11 to 349.191, 349.211, and 349.213, must be paid to the commissioner of 
40.25 	management and budget for deposit in the general fund.
40.26 	(b) The sales tax imposed by chapter 297A on the sale of pull-tabs and tipboards by 
40.27 	the distributor is imposed on the retail sales price. The retail sale of pull-tabs or tipboards 
40.28 	by the organization is exempt from taxes imposed by chapter 297A and is exempt from all 
40.29 	local taxes and license fees except a fee authorized under section 349.16, subdivision 8.
40.30 	(c) One-half of one percent of the revenue deposited in the general fund under 
40.31 	paragraph (a), is appropriated to the commissioner of human services for the compulsive 
40.32 	gambling treatment program established under section 245.98. One-half of one percent 
40.33 	of the revenue deposited in the general fund under paragraph (a), is appropriated to 
41.1 	the commissioner of human services for a grant to the state affiliate recognized by 
41.2 	the National Council on Problem Gambling to increase public awareness of problem 
41.3 	gambling, education and training for individuals and organizations providing effective 
41.4 	treatment services to problem gamblers and their families, and research relating to 
41.5 	problem gambling. Money appropriated by this paragraph must supplement and must not 
41.6 	replace existing state funding for these programs.

41.7 	EFFECTIVE DATE. This section is effective the day following final enactment.

41.8 	Sec. 34. Minnesota Statutes 2014, section 297E.04, subdivision 1, is amended to read:
41.9 		Subdivision 1.Reports of sales. A manufacturer who sells gambling product for 
41.10 	use or resale in this state, or for receipt by a person or entity in this state, shall file with the 
41.11 	commissioner, on a form prescribed by the commissioner, a report of gambling product 
41.12 	sold to any person in the state, including the established governing body of an Indian tribe 
41.13 	recognized by the United States Department of the Interior. The report must be filed 
41.14 	monthly on or before the 20th day of the month succeeding the month in which the sale 
41.15 	was made. The commissioner may require that the report be submitted via magnetic 
41.16 	media or electronic data transfer. The commissioner shall prescribe the content, format, 
41.17 	and manner of returns or other documents pursuant to section 270C.30. The commissioner 
41.18 	may inspect the premises, books, records, and inventory of a manufacturer without notice 
41.19 	during the normal business hours of the manufacturer. A person violating this section is 
41.20 	guilty of a misdemeanor.

41.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

41.22 	Sec. 35. Minnesota Statutes 2014, section 297E.05, subdivision 4, is amended to read:
41.23 		Subd. 4.Reports. A distributor shall report monthly to the commissioner, on a form 
41.24 	the commissioner prescribes, its sales of each type of gambling product. This report must 
41.25 	be filed monthly on or before the 20th day of the month succeeding the month in which 
41.26 	the sale was made. The commissioner may require that a distributor submit the monthly 
41.27 	report and invoices required in this subdivision via magnetic media or electronic data 
41.28 	transfer. The commissioner shall prescribe the content, format, and manner of returns or 
41.29 	other documents pursuant to section 270C.30.

41.30 	EFFECTIVE DATE. This section is effective the day following final enactment.

41.31 	Sec. 36. Minnesota Statutes 2014, section 297E.06, subdivision 1, is amended to read:
42.1 		Subdivision 1.Reports. An organization must file with the commissioner, on a form 
42.2 	prescribed by the commissioner, a report showing all gambling activity conducted by that 
42.3 	organization for each month. Gambling activity includes all gross receipts, prizes, all 
42.4 	gambling taxes owed or paid to the commissioner, all gambling expenses, and all lawful 
42.5 	purpose and board-approved expenditures. The report must be filed with the commissioner 
42.6 	on or before the 20th day of the month following the month in which the gambling activity 
42.7 	takes place. The commissioner may require that the reports be filed via magnetic media or 
42.8 	electronic data transfer. The commissioner shall prescribe the content, format, and manner 
42.9 	of returns or other documents pursuant to section 270C.30.

42.10 	EFFECTIVE DATE. This section is effective the day following final enactment.

42.11 	Sec. 37. Minnesota Statutes 2014, section 297F.09, subdivision 1, is amended to read:
42.12 		Subdivision 1.Monthly return; cigarette distributor. On or before the 18th day 
42.13 	of each calendar month, a distributor with a place of business in this state shall file a 
42.14 	return with the commissioner showing the quantity of cigarettes manufactured or brought 
42.15 	in from outside the state or purchased during the preceding calendar month and the 
42.16 	quantity of cigarettes sold or otherwise disposed of in this state and outside this state 
42.17 	during that month. A licensed distributor outside this state shall in like manner file a 
42.18 	return showing the quantity of cigarettes shipped or transported into this state during the 
42.19 	preceding calendar month. Returns must be made in the form and manner prescribed by
42.20 	The commissioner  shall prescribe the content, format, and manner of returns pursuant to 
42.21 	section 270C.30, and the returns must contain any other information required by the 
42.22 	commissioner. The return must be accompanied by a remittance for the full unpaid tax 
42.23 	liability shown by it. For distributors subject to the accelerated tax payment requirements 
42.24 	in subdivision 10, the return for the May liability is due two business days before June 30th 
42.25 	of the year and the return for the June liability is due on or before August 18th of the year.

42.26 	EFFECTIVE DATE. This section is effective the day following final enactment.

42.27 	Sec. 38. Minnesota Statutes 2014, section 297F.23, is amended to read:
42.28 	297F.23 JUDICIAL REVIEW.
42.29 	In lieu of an administrative appeal under section 270C.35, a person aggrieved by an 
42.30 	order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 
42.31 	days from the notice date of the notice of the order, appeal to the Tax Court in the manner 
42.32 	provided under section 271.06. For purposes of this section, the term "notice date" means 
42.33 	the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.

43.1 	EFFECTIVE DATE. This section is effective for orders dated after September 
43.2 	30, 2015.

43.3 	Sec. 39. Minnesota Statutes 2014, section 297G.09, subdivision 1, is amended to read:
43.4 		Subdivision 1.Monthly returns; manufacturers, wholesalers, brewers, or 
43.5 	importers. On or before the 18th day of each calendar month following the month in 
43.6 	which a licensed manufacturer or wholesaler first sells wine and distilled spirits within 
43.7 	the state, or a brewer or importer first sells or imports fermented malt beverages, or a 
43.8 	wholesaler knowingly acquires title to or possession of untaxed fermented malt beverages, 
43.9 	the licensed manufacturer, wholesaler, brewer, or importer liable for the excise tax must 
43.10 	file a return with the commissioner, and in addition must keep records and render reports 
43.11 	as required by the commissioner. Returns must be made in a form and manner prescribed 
43.12 	by the commissioner, and  The commissioner shall prescribe the content, format, and 
43.13 	manner of returns pursuant to section 270C.30. The returns must contain any other 
43.14 	information required by the commissioner. Returns must be accompanied by a remittance 
43.15 	for the full unpaid tax liability. Returns must be filed regardless of whether a tax is due.

43.16 	EFFECTIVE DATE. This section is effective the day following final enactment.

43.17 	Sec. 40. Minnesota Statutes 2014, section 297G.22, is amended to read:
43.18 	297G.22 JUDICIAL REVIEW.
43.19 	In lieu of an administrative appeal under this chapter, a person aggrieved by an order 
43.20 	of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days 
43.21 	from the date of the notice date of the order, appeal to the Tax Court in the manner provided 
43.22 	under section 271.06. For purposes of this section, the term "notice date" means the notice 
43.23 	date designated by the commissioner on the order fixing a tax, penalty, or interest.

43.24 	EFFECTIVE DATE. This section is effective for orders dated after September 
43.25 	30, 2015.

43.26 	Sec. 41. Minnesota Statutes 2014, section 297I.30, is amended by adding a subdivision 
43.27 	to read:
43.28 		Subd. 11.Format.  The commissioner shall prescribe the content, format, and 
43.29 	manner of returns or other documents pursuant to section 270C.30.

43.30 	EFFECTIVE DATE. This section is effective the day following final enactment.

44.1 	Sec. 42. Minnesota Statutes 2014, section 297I.60, subdivision 2, is amended to read:
44.2 		Subd. 2.Remedies. (a) If the taxpayer is notified that the refund claim is denied in 
44.3 	whole or in part, the taxpayer may contest the denial by:
44.4 	(1) filing an administrative appeal with the commissioner under section 270C.35;
44.5 	(2) filing an appeal in Tax Court within 60 days of the notice date of the notice of
44.6 	denial; or
44.7 	(3) filing an action in the district court to recover the refund.
44.8 	(b) An action in the district court must be brought within 18 months following of the 
44.9 	notice date of the notice of denial. For purposes of this section, "notice date" is defined in 
44.10 	section 270C.35, subdivision 3. An action for refund of tax or surcharge must be brought 
44.11 	in the district court of the district in which lies the taxpayer's principal place of business or 
44.12 	in the District Court for Ramsey County. If a taxpayer files a claim for refund and the 
44.13 	commissioner has not issued a denial of the claim, the taxpayer may bring an action in 
44.14 	the district court or the Tax Court at any time after the expiration of six months from the 
44.15 	time the claim was filed.

44.16 	EFFECTIVE DATE. This section is effective for claims for refund denied after 
44.17 	September 30, 2015.

44.18 	Sec. 43. Minnesota Statutes 2014, section 469.319, subdivision 5, is amended to read:
44.19 		Subd. 5.Waiver authority. (a) The commissioner may waive all or part of a 
44.20 	repayment required under subdivision 1, if the commissioner, in consultation with 
44.21 	the commissioner of employment and economic development and appropriate officials 
44.22 	from the local government units in which the qualified business is located, determines 
44.23 	that requiring repayment of the tax is not in the best interest of the state or the local 
44.24 	government units and the business ceased operating as a result of circumstances beyond 
44.25 	its control including, but not limited to:
44.26 	(1) a natural disaster;
44.27 	(2) unforeseen industry trends; or
44.28 	(3) loss of a major supplier or customer.
44.29 	(b)(1) The commissioner shall waive repayment required under subdivision 1a if 
44.30 	the commissioner has waived repayment by the operating business under subdivision 1, 
44.31 	unless the person that received benefits without having to operate a business in the zone 
44.32 	was a contributing factor in the qualified business becoming subject to repayment under 
44.33 	subdivision 1;
44.34 	(2) the commissioner shall waive the repayment required under subdivision 1a, even 
44.35 	if the repayment has not been waived for the operating business if:
45.1 	(i) the person that received benefits without having to operate a business in the zone 
45.2 	and the business that operated in the zone are not related parties as defined in section 
45.3 	267(b) of the Internal Revenue Code of 1986, as amended through December 31, 2007; and
45.4 	(ii) actions of the person were not a contributing factor in the qualified business 
45.5 	becoming subject to repayment under subdivision 1.
45.6 	(c) Requests for waiver must be made no later than 60 days after the earlier of the 
45.7 	notice date of an order issued under subdivision 4, paragraph (d), or the date of a tax 
45.8 	statement issued under subdivision 4, paragraph (c). For purposes of this section, the term 
45.9 	"notice date" means the notice date designated by the commissioner on the order.

45.10 	EFFECTIVE DATE. This section is effective for orders of the commissioner of 
45.11 	revenue dated after September 30, 2015.