Source: https://www.revisor.mn.gov/bills/text.php?number=SF3843&version=0&session=ls91&session_year=2020&session_number=0
Timestamp: 2020-07-09 12:28:37
Document Index: 782966900

Matched Legal Cases: ['art 8052', 'art 4', 'art 8052', 'art 5', 'art 8052', 'art 6']

SF 3843 as introduced - 91st Legislature (2019 - 2020)
as introduced - 91st Legislature (2019 - 2020) Posted on 04/30/2020 09:26am
1.26 1.27 1.28 1.29 1.30 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11
3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 4.1
4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29 5.30 5.31 5.32 5.33 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 6.9 6.10 6.11 6.12 6.13 6.14 6.15 6.16 6.17 6.18 6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26 6.27 6.28 6.29 6.30 6.31 6.32 6.33 6.34
7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 7.14 7.15 7.16 7.17 7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25 7.26 7.27 7.28 7.29 7.30 8.1 8.2 8.3
8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 8.19 8.20 8.21 8.22 8.23
8.28 8.29 8.30 8.31 9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17 9.18 9.19 9.20 9.21 9.22 9.23 9.24 9.25 9.26 9.27 9.28 9.29 9.30 9.31 9.32 9.33 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15 10.16 10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 10.28 10.29 10.30 10.31 10.32 11.1 11.2 11.3 11.4 11.5 11.6 11.7 11.8 11.9 11.10 11.11
11.12 11.13 11.14 11.15
11.16 11.17 11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 11.32 12.1 12.2 12.3 12.4 12.5 12.6 12.7 12.8 12.9 12.10
12.15 12.16 12.17 12.18 12.19 12.20 12.21 12.22 12.23 12.24 12.25 12.26 12.27 12.28 12.29 12.30 12.31 13.1 13.2
13.7 13.8 13.9 13.10 13.11 13.12 13.13 13.14 13.15 13.16 13.17 13.18 13.19 13.20 13.21 13.22 13.23 13.24 13.25 13.26 13.27 13.28 13.29 13.30 13.31
13.32 13.33 14.1 14.2
14.14 14.15 14.16 14.17 14.18 14.19 14.20 14.21 14.22 14.23 14.24 14.25 14.26 14.27 14.28 14.29 14.30 14.31 14.32 15.1 15.2
15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16
15.17 15.18 15.19 15.20
15.21 15.22 15.23 15.24 15.25 15.26 15.27 15.28 15.29 15.30 15.31 16.1 16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.13 16.14 16.15 16.16 16.17 16.18 16.19 16.20 16.21 16.22 16.23 16.24 16.25 16.26 16.27 16.28 16.29 16.30 16.31 16.32 16.33 17.1 17.2 17.3 17.4 17.5 17.6 17.7 17.8 17.9 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17 17.18 17.19 17.20 17.21 17.22 17.23 17.24 17.25 17.26 17.27 17.28
18.1 18.2 18.3 18.4 18.5 18.6 18.7 18.8 18.9 18.10 18.11 18.12 18.13 18.14 18.15 18.16 18.17 18.18 18.19 18.20 18.21 18.22 18.23 18.24 18.25 18.26 18.27 18.28 18.29 18.30 18.31 18.32 18.33 19.1 19.2 19.3 19.4 19.5 19.6 19.7 19.8 19.9 19.10 19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24 19.25 19.26 19.27 19.28 19.29 19.30 19.31 20.1 20.2 20.3 20.4 20.5 20.6 20.7 20.8 20.9 20.10 20.11 20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27 20.28 20.29 20.30 20.31 20.32 21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9
21.10 21.11 21.12 21.13
21.14 21.15 21.16 21.17 21.18 21.19 21.20 21.21 21.22 21.23 21.24 21.25 21.26 21.27 21.28 21.29 21.30 21.31 21.32 21.33 22.1 22.2
22.7 22.8 22.9 22.10 22.11 22.12
22.17 22.18 22.19 22.20 22.21 22.22
22.27 22.28 22.29 22.30 22.31 22.32
23.10 23.11 23.12 23.13
23.14 23.15 23.16 23.17 23.18 23.19 23.20 23.21 23.22 23.23 23.24 23.25 23.26 23.27 23.28 23.29 23.30 23.31 23.32 24.1 24.2 24.3 24.4 24.5 24.6 24.7 24.8 24.9 24.10 24.11 24.12 24.13 24.14 24.15 24.16 24.17 24.18 24.19 24.20 24.21 24.22 24.23 24.24 24.25 24.26 24.27 24.28 24.29 24.30 24.31
24.32 24.33 25.1 25.2
25.14 25.15 25.16 25.17 25.18 25.19 25.20 25.21 25.22 25.23 25.24 25.25 25.26 25.27 25.28 25.29 25.30 26.1 26.2 26.3 26.4 26.5 26.6 26.7 26.8 26.9 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17
26.19 26.20 26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29 26.30 26.31 26.32 27.1 27.2 27.3 27.4 27.5 27.6 27.7 27.8 27.9 27.10 27.11
27.13 27.14 27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22 27.23
27.25 27.26 27.27 27.28 27.29 27.30 27.31 28.1 28.2 28.3 28.4 28.5 28.6
28.8 28.9 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17 28.18 28.19 28.20 28.21 28.22 28.23 28.24 28.25 28.26 28.27 28.28 28.29 28.30 28.31 28.32 28.33 29.1 29.2 29.3 29.4
29.7 29.8 29.9 29.10 29.11 29.12 29.13 29.14 29.15 29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.30 29.31 30.1 30.2 30.3 30.4 30.5 30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20 30.21 30.22 30.23 30.24 30.25 30.26 30.27 30.28 30.29 30.30 30.31 30.32 30.33 31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9 31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24 31.25 31.26 31.27 31.28 31.29 31.30 31.31 31.32 32.1 32.2 32.3 32.4 32.5 32.6 32.7 32.8 32.9 32.10 32.11 32.12 32.13 32.14 32.15 32.16 32.17 32.18 32.19 32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29 32.30 32.31 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8 33.9 33.10 33.11 33.12 33.13 33.14 33.15 33.16 33.17 33.18 33.19 33.20 33.21 33.22 33.23 33.24 33.25 33.26 33.27 33.28 33.29 33.30 33.31 33.32 34.1 34.2 34.3 34.4 34.5 34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26
34.28 34.29 34.30 34.31 34.32 35.1 35.2 35.3 35.4 35.5 35.6 35.7 35.8 35.9 35.10
35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30 35.31 36.1
36.4 36.5 36.6 36.7 36.8 36.9 36.10 36.11
37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12
37.13 37.14
37.15 37.16 37.17 37.18 37.19 37.20
37.23 37.24 37.25 37.26 37.27 37.28 37.29 37.30
38.3 38.4 38.5 38.6 38.7 38.8
38.9 38.10
38.11 38.12 38.13 38.14
38.15 38.16
38.17 38.18 38.19 38.20 38.21 38.22 38.23 38.24 38.25 38.26
39.11 39.12
39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21
39.22 39.23
39.24 39.25 39.26 39.27 39.28 39.29 39.30 40.1 40.2 40.3 40.4 40.5 40.6 40.7 40.8 40.9 40.10 40.11
40.12 40.13
40.14 40.15 40.16 40.17
40.18 40.19
40.20 40.21 40.22 40.23 40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 41.1 41.2 41.3 41.4 41.5 41.6 41.7 41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22 41.23
41.26 41.27 41.28 41.29 41.30 41.31 41.32 42.1 42.2
42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18
42.21 42.22 42.23 42.24 42.25 42.26 42.27 42.28 42.29 42.30 42.31 42.32 42.33 43.1 43.2 43.3 43.4 43.5 43.6 43.7 43.8 43.9 43.10
43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20 43.21
43.22 43.23
43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18
44.21 44.22 44.23 44.24 44.25 44.26 44.27 44.28 44.29 44.30 44.31 44.32 44.33
45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12 45.13 45.14 45.15 45.16 45.17 45.18 45.19 45.20 45.21 45.22 45.23 45.24 45.25 45.26 45.27 45.28 45.29 45.30 45.31 45.32 45.33 46.1 46.2
46.5 46.6 46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15 46.16 46.17 46.18 46.19 46.20 46.21 46.22
46.25 46.26 46.27 46.28 46.29 46.30 46.31 46.32 47.1 47.2 47.3 47.4 47.5 47.6 47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15
47.18 47.19 47.20 47.21 47.22 47.23 47.24 47.25 47.26 47.27 47.28 47.29 47.30 47.31 47.32 48.1 48.2 48.3 48.4 48.5 48.6 48.7 48.8
48.9 48.10
48.22 48.23 48.24 48.25 48.26 48.27 48.28 48.29 48.30 48.31 48.32 49.1 49.2 49.3 49.4
49.5 49.6
49.7 49.8 49.9
49.12 49.13
49.14 49.15 49.16 49.17 49.18 49.19 49.20 49.21 49.22 49.23 49.24 49.25 49.26 49.27 49.28 49.29 49.30 49.31 49.32 50.1 50.2 50.3 50.4 50.5 50.6 50.7 50.8 50.9 50.10 50.11 50.12 50.13
50.14 50.15
50.16 50.17 50.18 50.19 50.20 50.21 50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 51.1 51.2 51.3 51.4 51.5 51.6 51.7 51.8 51.9 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51.21 51.22 51.23 51.24 51.25 51.26 51.27 51.28 51.29 51.30 51.31 52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8 52.9 52.10 52.11 52.12 52.13 52.14 52.15 52.16 52.17 52.18 52.19 52.20 52.21 52.22
52.24 52.25 52.26 52.27 52.28 52.29 52.30 52.31 53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15 53.16 53.17 53.18 53.19 53.20 53.21 53.22 53.23 53.24 53.25 53.26 53.27 53.28
54.1 54.2 54.3 54.4 54.5 54.6 54.7 54.8 54.9 54.10 54.11 54.12 54.13 54.14 54.15 54.16 54.17 54.18 54.19 54.20 54.21 54.22 54.23 54.24 54.25 54.26 54.27
54.30 54.31 54.32 54.33 55.1 55.2
55.4 55.5 55.6 55.7 55.8 55.9 55.10 55.11 55.12 55.13 55.14 55.15 55.16 55.17 55.18 55.19 55.20 55.21
56.4 56.5 56.6 56.7 56.8 56.9 56.10 56.11 56.12 56.13 56.14 56.15 56.16 56.17
56.19 56.20 56.21 56.22 56.23 56.24 56.25 56.26 56.27 56.28 56.29 56.30 56.31 57.1 57.2 57.3 57.4 57.5 57.6 57.7 57.8 57.9 57.10 57.11 57.12 57.13 57.14
57.15 57.16
57.17 57.18 57.19 57.20 57.21 57.22 57.23 57.24
57.25 57.26
57.27 57.28 57.29 57.30 57.31 58.1 58.2 58.3 58.4 58.5 58.6 58.7 58.8 58.9 58.10 58.11 58.12 58.13 58.14 58.15 58.16 58.17 58.18 58.19 58.20 58.21
58.24 58.25 58.26 58.27 58.28 58.29
relating to taxation; making various policy and technical changes to individual
income and corporate franchise taxes, partnership taxes, property taxes, fire and
police state aids, and other miscellaneous taxes and tax provisions; amending
Minnesota Statutes 2018, sections 270.41, subdivision 3a; 270C.445, subdivisions
3, 6; 272.029, subdivision 2; 272.0295, subdivisions 2, 5; 273.063; 287.04;
289A.31, subdivision 1; 289A.37, subdivision 2; 289A.38, subdivisions 8, 9, 10;
289A.42; 289A.60, subdivision 24; 290.31, subdivision 1; 295.75, subdivision 2;
297F.04, subdivision 2; 297F.17, subdivisions 1, 6; 297G.16, subdivision 7;
469.319, subdivision 4; 477A.10; 609B.153; Minnesota Statutes 2019 Supplement,
sections 6.495, subdivision 3; 270C.22, subdivision 1; 273.0755; 273.124,
subdivision 14; 273.18; 289A.08, subdivision 7; 289A.20, subdivision 4; 289A.38,
subdivision 7; 290.0121, subdivision 3; 290.0122, subdivision 8; 290.191,
subdivision 5; 290.92, subdivision 5; 290.993; 290A.19; 296A.06, subdivision 2;
297A.66, subdivision 3; 297F.09, subdivision 10; 297G.09, subdivision 9; 297I.26,
subdivision 2; 477B.01, subdivisions 5, 10, 11, by adding subdivisions; 477B.02,
subdivisions 2, 3, 5, 8, 9, 10, by adding a subdivision; 477B.03, subdivisions 3,
4, 7; 477B.04, subdivision 1, by adding a subdivision; 477C.02, subdivision 4;
477C.03, subdivisions 2, 5; 477C.04, by adding a subdivision; proposing coding
for new law in Minnesota Statutes, chapter 289A; repealing Minnesota Statutes
2018, section 270C.17, subdivision 2; Minnesota Statutes 2019 Supplement,
sections 477B.02, subdivision 4; 477B.03, subdivision 6.
Minnesota Statutes 2019 Supplement, section 289A.08, subdivision 7, is
290.0131, subdivisions 8 to 10 deleted text beginanddeleted text endnew text begin,new text end 16, new text beginand 17, new text endand the subtractions provided in: (1) section
290.0132, deleted text beginsubdivisiondeleted text endnew text begin subdivisionsnew text end 9, new text begin27, and 28, new text endto the extent the amount is assignable or
allocable to Minnesota under section 290.17; and (2) section 290.0132, subdivision 14. The
subtraction allowed under section 290.0132, subdivision 9, is only allowed on the composite
tax computation to the extent the electing partner would have been allowed the subtraction.
Minnesota Statutes 2019 Supplement, section 290.0121, subdivision 3, is amended
For taxable years beginning after December 31, 2019,
the commissioner must adjust for inflation the exemption amount in subdivision 1, paragraph
(a), clause (1), and the threshold amounts in subdivision 2, as provided in section 270C.22.
The statutory year is taxable year 2019. The amounts as adjusted must be rounded down to
the nearest $50 amount. deleted text beginIf the amount ends in $25, the amount is rounded down to the
nearest $50 amount.deleted text end The threshold amount for married individuals filing separate returns
must be one-half of the adjusted amount for married individuals filing joint returns.
Minnesota Statutes 2019 Supplement, section 290.0122, subdivision 8, is amended
A taxpayer is allowed a deduction for lossesdeleted text begin. The deduction equals the
amountdeleted text end allowed under deleted text beginsections 165(d) anddeleted text endnew text begin section 165(a) of the Internal Revenue Code,
including the limitation provided by section 67(b)(3) of the Internal Revenue Code, for the
new text begin (1) losses described in paragraph (2) or (3) of section 165(c) of the Internal Revenue
Code, including the provisions of sectionnew text end 165(h) of the Internal Revenue Code, new text beginbut
new text end disregarding deleted text beginthe limitation on personal casualty losses indeleted text end paragraph (h)(5)deleted text begin.deleted text endnew text begin; and
new text begin (2) losses described in section 165(d) of the Internal Revenue Code.
Minnesota Statutes 2019 Supplement, section 290.191, subdivision 5, is amended
For purposes of this section, the following rules
apply in determining the sales factor.
(a) The sales factor includes all sales, gross earnings, or receipts received in the ordinary
course of the business, except that the following types of income are not included in the
(4) sales of property used in the trade or business, except sales of leased property of a
type which is regularly sold as well as leased; deleted text beginand
Code or sales of stockdeleted text begin.deleted text endnew text begin; and
new text begin (6) receipts from trading options, futures contracts, forward contracts, foreign currency
transactions, and notional principal contracts such as currency and equity swaps.
received by a purchaser at a point within this state, regardless of the f.o.b. point, other
conditions of the sale, or the ultimate destination of the property.
(d) Notwithstanding paragraphs (b) and (c), when intoxicating liquor, wine, fermented
malt beverages, cigarettes, or tobacco products are sold to a purchaser who is licensed by
a state or political subdivision to resell this property only within the state of ultimate
destination, the sale is made in that state.
(e) Sales made by or through a corporation that is qualified as a domestic international
sales corporation under section 992 of the Internal Revenue Code are not considered to have
been made within this state.
(f) Sales, rents, royalties, and other income in connection with real property is attributed
to the state in which the property is located.
leases and true leases, must be attributed to this state if the property is located in this state
and to other states if the property is not located in this state. Receipts from the lease or rental
of moving property including, but not limited to, motor vehicles, rolling stock, aircraft,
vessels, or mobile equipment are included in the numerator of the receipts factor to the
extent that the property is used in this state. The extent of the use of moving property is
(2) The extent that rolling stock is used in this state is determined by multiplying the
receipts from the lease or rental of the rolling stock by a fraction, the numerator of which
is the miles traveled within this state by the leased or rented rolling stock and the denominator
of which is the total miles traveled by the leased or rented rolling stock.
receipts from the lease or rental of the aircraft by a fraction, the numerator of which is the
number of landings of the aircraft in this state and the denominator of which is the total
number of landings of the aircraft.
(4) The extent that a vessel, mobile equipment, or other mobile property is used in the
state is determined by multiplying the receipts from the lease or rental of the property by a
fraction, the numerator of which is the number of days during the taxable year the property
was in this state and the denominator of which is the total days in the taxable year.
(h) Royalties and other income received for the use of or for the privilege of using
intangible property, including patents, know-how, formulas, designs, processes, patterns,
copyrights, trade names, service names, franchises, licenses, contracts, customer lists, or
similar items, must be attributed to the state in which the property is used by the purchaser.
If the property is used in more than one state, the royalties or other income must be
apportioned to this state pro rata according to the portion of use in this state. If the portion
of use in this state cannot be determined, the royalties or other income must be excluded
from both the numerator and the denominator. Intangible property is used in this state if the
purchaser uses the intangible property or the rights therein in the regular course of its business
operations in this state, regardless of the location of the purchaser's customers.
(i) Sales of intangible property are made within the state in which the property is used
by the purchaser. If the property is used in more than one state, the sales must be apportioned
to this state pro rata according to the portion of use in this state. If the portion of use in this
state cannot be determined, the sale must be excluded from both the numerator and the
denominator of the sales factor. Intangible property is used in this state if the purchaser used
the intangible property in the regular course of its business operations in this state.
(j) Receipts from the performance of services must be attributed to the state where the
services are received. For the purposes of this section, receipts from the performance of
services provided to a corporation, partnership, or trust may only be attributed to a state
the service does not have a fixed place of doing business, the services shall be deemed to
be received at the location of the office of the customer from which the services were ordered
in the regular course of the customer's trade or business. If the ordering office cannot be
determined, the services shall be deemed to be received at the office of the customer to
which the services are billed.
(k) For the purposes of this subdivision and subdivision 6, paragraph (l), receipts from
management, distribution, or administrative services performed by a person or corporation
for a fund of a person or corporation regulated under United States Code, title 15, chapter
2D, subchapter I, must be attributed to the state where the shareholder of the fund resides.
Under this paragraph, receipts for services attributed to shareholders are determined on the
basis of the ratio of: (1) the average of the outstanding shares in the fund owned by
shareholders residing within Minnesota at the beginning and end of each year; and (2) the
average of the total number of outstanding shares in the fund at the beginning and end of
each year. Residence of the shareholder, in the case of an individual, is determined by the
mailing address furnished by the shareholder to the fund. Residence of the shareholder,
when the shares are held by an insurance company as a depositor for the insurance company
policyholders, is the mailing address of the policyholders. In the case of an insurance
company holding the shares as a depositor for the insurance company policyholders, if the
mailing address of the policyholders cannot be determined by the taxpayer, the receipts
must be excluded from both the numerator and denominator. Residence of other shareholders
is the mailing address of the shareholder.
Minnesota Statutes 2019 Supplement, section 290.92, subdivision 5, is amended
deleted text beginExemptionsdeleted text endnew text begin Allowancesnew text end.
deleted text begin(1) Entitlement.deleted text endnew text begin (a)new text end An employee receiving wages
shall on any day be entitled to claim withholding deleted text beginexemptionsdeleted text endnew text begin allowancesnew text end in a number not
to exceed the number of withholding deleted text beginexemptionsdeleted text endnew text begin allowancesnew text end that the employee claims and
that are allowable deleted text beginpursuant to section 3402(f)(1), (m), and (n) of the Internal Revenue Code
for federal withholding purposes, exceptdeleted text endnew text begin under paragraph (b), clause (1). Allowances must
be computed in the form and manner prescribed by the commissioner.
new text begin (b) Allowances allowed equalnew text end:
new text begin (1) the allowances allowed under section 3402(f)(1) of the Internal Revenue Code,
new text begin (i) withholding allowances under section 3402(f)(1)(C) and (D) of the Internal Revenue
Code are not allowed; and
new text begin (ii) the amount allowed for the standard deduction under section 3402(f)(1)(E) of the
Internal Revenue Code is the amount allowed under section 290.0123;
new text begin (2) the amount allowed under section 290.0121;
new text begin (3) estimated itemized deductions allowable under section 290.0122, but only if the
employee's spouse does not have in effect a withholding certificate electing this allowance;
new text begin (4) any additional allowances, at the discretion of the commissioner, that are in the best
interests of determining the proper amount to withhold for the payment of taxes under this
deleted text begin (i) the standard deduction amount for the purposes of section 3402(f)(1)(E) of the Internal
Revenue Code shall be the amount calculated under section 290.0123, subdivision 1; and
deleted text begin (ii) the exemption amount for the purposes of section 3402(f)(1)(A) of the Internal
Revenue Code shall be the amount calculated under section 290.0121, subdivision 1.
deleted text begin (2) Withholding exemption certificate.deleted text endnew text begin (c)new text end The provisions concerning exemption
certificates contained in section 3402(f)(2) and (3) of the Internal Revenue Code shall apply.
deleted text begin (3) Form of certificate.deleted text endnew text begin (d)new text end Withholding exemption certificates shall be in such form
and contain such information as the commissioner may by rule prescribe.
new text begin (e) An employer is not required to deduct and withhold tax under this chapter if an
employee certifies that the employee will incur no tax liability under section 3402(n) of the
Minnesota Statutes 2019 Supplement, section 290.993, is amended to read:
290.993 SPECIAL LIMITED ADJUSTMENT.
(a) For an individual deleted text beginincome taxpayer subject to tax under section 290.06, subdivision
2cdeleted text endnew text begin, estate, or trustnew text end, or a partnership that elects to file a composite return under section
289A.08, subdivision 7, for taxable years beginning after December 31, 2017, and before
January 1, 2019, the following special rules apply:
(1) an individual income taxpayer may: (i) take the standard deduction; or (ii) make an
election under section 63(e) of the Internal Revenue Code to itemize, for Minnesota individual
income tax purposes, regardless of the choice made on their federal return; and
(2) there is an adjustment to tax equal to the difference between the tax calculated under
this chapter using the Internal Revenue Code as amended through December 16, 2016, and
the tax calculated under this chapter using the Internal Revenue Code amended through
December 31, 2018, before the application of credits. The end result must be zero additional
tax due or refund.
(b) The adjustment in paragraph (a), clause (2), does not apply to any changes due to
sections 11012, 13101, 13201, 13202, 13203, 13204, 13205, 13207, 13301, 13302, 13303,
13313, 13502, 13503, 13801, 14101, 14102, 14211 through 14215, and 14501 of Public
Law 115-97; and section 40411 of Public Law 115-123.
after December 31, 2017, and before January 1, 2019.
period to assess tax on that return as provided by deleted text beginsectiondeleted text endnew text begin sectionsnew text end 289A.38new text begin and 289A.382new text end.
(c) The taxes imposed under sections 289A.35new text begin, paragraph (b); 289A.382, subdivision
3;new text end and 290.0922 on partnerships are the joint and several liability of the partnership and the
conducted under deleted text beginsectiondeleted text endnew text begin sectionsnew text end 289A.38new text begin and 289A.382new text end.
Minnesota Statutes 2019 Supplement, section 289A.38, subdivision 7, is amended
(a) If the amount of income, items of tax preference,
deductions, or credits for any year of a taxpayer, or the wages paid by a taxpayer for any
period, as reported to the Internal Revenue Service is changed or corrected by the
commissioner of Internal Revenue or other officer of the United States or other competent
authority, or where a renegotiation of a contract or subcontract with the United States results
in a change in income, items of tax preference, deductions, credits, or withholding tax, or,
in the case of estate tax, where there are adjustments to the taxable estate, the taxpayer shall
report the deleted text beginchange or correction or renegotiation resultsdeleted text endnew text begin federal adjustmentsnew text end in writing to the
commissioner. The new text beginfederal adjustment new text endreport must be submitted within 180 days after the
final determination new text begindate new text endand must be in the form of either an amended Minnesota estate,
withholding tax, corporate franchise tax, or income tax return conceding the accuracy of
the federal deleted text begindeterminationdeleted text endnew text begin adjustmentnew text end or a letter detailing how the federal deleted text begindeterminationdeleted text endnew text begin
adjustmentnew text end is incorrect or does not change the Minnesota tax. An amended Minnesota
income tax return must be accompanied by an amended property tax refund return, if
necessary. A taxpayer filing an amended federal tax return must also file a copy of the
amended return with the commissioner of revenue within 180 days after filing the amended
(b) deleted text beginFor the purposes of paragraph (a), a change or correction includes any case where a
taxpayer reaches a closing agreement or compromise with the Internal Revenue Service
under section 7121 or 7122 of the Internal Revenue Code.deleted text endnew text begin In the case of a final federal
adjustment arising from a partnership-level audit or an administrative adjustment request
filed by a partnership under section 6227 of the Internal Revenue Code, a taxpayer must
report adjustments as provided for under section 289A.382, and not this section.
Minnesota Statutes 2018, section 289A.38, subdivision 8, is amended to read:
If a taxpayer fails
to make anew text begin federal adjustmentsnew text end report as required by subdivision 7new text begin or section 289A.382new text end, the
commissioner may recompute the tax, including a refund, based on information available
to the commissioner. The tax may be recomputed within six years after thenew text begin federal
adjustmentsnew text end report should have been filed, notwithstanding any period of limitations to the
Minnesota Statutes 2018, section 289A.38, subdivision 9, is amended to read:
If a taxpayer is
required to make anew text begin federal adjustmentsnew text end report under subdivision 7new text begin or section 289A.382new text end, and
does report the change or files a copy of the amended return, the commissioner may
recompute and reassess the tax due, including a refund (1) within one year after thenew text begin federal
adjustmentsnew text end report or amended return is filed with the commissioner, notwithstanding any
period of limitations to the contrary, or (2) within any other applicable period stated in this
section, whichever period is longer. The period provided for the carryback of any amount
of loss or credit is also extended as provided in this subdivision, notwithstanding any law
to the contrary. If the commissioner has completed a field audit of the taxpayer, and, but
for this subdivision, the commissioner's time period to adjust the tax has expired, the
additional tax due or refund is limited to only those changes that are required to be made
to the return which relate to the changes made on the federal return. This subdivision does
not apply to sales and use tax.
For purposes of this subdivision and section 289A.42, subdivision 2, a "field audit" is
the physical presence of examiners in the taxpayer's or taxpayer's representative's office
conducting an examination of the taxpayer with the intention of issuing an assessment or
notice of change in tax or which results in the issuing of an assessment or notice of change
in tax. The examination may include inspecting a taxpayer's place of business, tangible
personal property, equipment, computer systems and facilities, pertinent books, records,
papers, vouchers, computer printouts, accounts, and documents.
under subdivisions 7 to 9new text begin and section 289A.382new text end regarding additional extensions apply.
the definitions in this section apply for the purposes of sections 289A.38, subdivisions 7 to
9; 289A.381; and 289A.382.
or the filing of an amended federal return, federal refund claim, or an administrative
under section 290.17, subdivision 4, the first day on which no federal adjustments arising
from that audit remain to be finally determined, as described in clause (1), for the entire
refund claim, or the filing by a partnership of an administrative adjustment request, the day
which the amended return, refund claim, or administrative adjustment request was filed; or
adjustment for which the final determination date for that federal adjustment has passed.
new text begin The term "partnership" has the meaning provided under section
7701(a)(2) of the Internal Revenue Code.
has the same meaning as defined in section 512 of the Internal Revenue Code.
new text begin [289A.382] REPORTING AND PAYMENT REQUIREMENTS.
adjustments required to be reported for federal purposes under section 6225(a)(2) of the
Internal Revenue Code, then, for all final federal adjustments the audited partnership must
comply with paragraph (b) and each direct partner of the audited partnership, other than a
tiered partner, must comply with paragraph (c).
adjustments report, including the residency information for all individual partners, both
direct and indirect, and information pertaining to all other partners as prescribed by the
made to an exempt partner that is not unrelated business taxable income;
made to a partner that has filed a federal adjustments report and paid the applicable tax, as
required under subdivision 2, for the distributive share of adjustments reported on a federal
return under section 6225(c) of the Internal Revenue Code;
new text begin (iii) allocate at the partner level using section 290.17, subdivision 1, all final federal
adjustments attributable to resident partners, both direct and indirect, for the reviewed year;
new text begin (iv) assign and apportion at the partnership level using sections 290.17 to 290.20 all
remaining final federal adjustments for the reviewed year;
new text begin (v) determine the total distributive share of the final federal adjustments allocated in
item (iii) and assigned and apportioned in item (iv) that are attributable to:
new text begin (A) resident individual partners;
new text begin (B) corporate partners and exempt partners; and
new text begin (C) the total distributive share amount assigned and apportioned to all other partners;
new text begin (vi) for the total distributive share of net final federal adjustments attributed to corporate
partners and exempt partners under item (v), subitem (B), multiply the total by the highest
tax rate in section 290.06, subdivision 1, for the reviewed year, and calculate interest and
penalties as applicable under this chapter;
new text begin (vii) for the total distributive share of net final federal adjustments attributable to resident
partners, and all other partners under item (v), subitems (A) and (C), multiply the total by
the highest tax rate in section 290.06, subdivision 2c, for the reviewed year, and calculate
interest and penalties as applicable under this chapter; and
new text begin (viii) add the amount determined in item (vi) to the amount determined in item (vii),
and pay all applicable taxes, penalties, and interest to the commissioner.
new text begin (a) Each tiered partner and each
indirect partner of an audited partnership that reported final federal adjustments pursuant
to subdivision 2, paragraph (b), clause (1), or this subdivision, must:
new text begin (1) within 90 days of the report comply with the filing, reporting, and payment
requirements of subdivision 2, paragraph (b); or
new text begin (2) make the election under subdivision 3 as though it were the audited partnership.
new text begin (b) Each direct partner in a partnership making a report under paragraph (a) must, within
180 days of the report, comply with the filing, reporting, and payment requirements of
new text begin (c) Notwithstanding the interim time requirements in this subdivision and subdivisions
2 and 3, all reports and payments required to be made by the tiered and indirect partners
under this section are required to be made within 90 days after the time for the filing and
furnishing of statements to tiered partners and their partners as established by the Internal
Revenue Service under section 6226 of the Internal Revenue Code.
new text begin (a) Unless the commissioner determines otherwise, the election under subdivision 3
determined in subdivision 3, the amount must be treated as paid in lieu of taxes owed by
the partnership's direct partners on the same final federal adjustments. The direct partners
and indirect partners of the partnership who are not resident partners may not take any
deduction or credit for this amount or claim a refund of the amount in this state.
new text begin (c) Nothing in this subdivision precludes resident partners from claiming a credit against
taxes paid under section 290.06, on any amounts paid by the audited partnership or tiered
partners on the resident partner's behalf to another state or local tax jurisdiction.
taxes they owe in the event that, for any reason, a partnership or tiered partner fails to timely
make any report or payment required by this section.
sections 289A.38new text begin to 289A.382new text end and 289A.40 for the assessment of tax or the filing of a claim
period for collection of the tax.
contrary, as follows:
(1) for the periods provided in deleted text beginsectiondeleted text endnew text begin sectionsnew text end 289A.38, subdivisions 8 and 9new text begin, and
289A.382, subdivisions 2 and 3new text end;
(2) for six months following the expiration of the extended federal period of limitations
subdivision, "field audit" has the meaning given deleted text beginitdeleted text end in section 289A.38, subdivision 9.
time prescribed in deleted text beginsectiondeleted text endnew text begin sectionsnew text end 289A.38, subdivision 7new text begin, and 289A.382new text end, there must be
added to the tax an amount equal to ten percent of the amount of any underpayment of
Minnesota tax attributable to the federal change.
deleted text begin sectiondeleted text endnew text begin sectionsnew text end 289A.35, paragraph (b),new text begin and 289A.382, subdivision 3,new text end a partnership as such
under this subdivision are subject to the notice requirements of deleted text beginsectiondeleted text endnew text begin sectionsnew text end 289A.38,
subdivision 7new text begin, and 289A.382new text end.
to the notice requirements of deleted text beginsection 289A.38, subdivision 7deleted text endnew text begin sections 289A.38 to 289A.382new text end.
within any period of limitations for the assessment of tax under deleted text beginsection 289A.38deleted text endnew text begin sections
289A.38 to 289A.382new text end, whichever period is later. The county auditor may send the statement
under paragraph (c) any time within three years after the business becomes subject to
Minnesota Statutes 2018, section 270.41, subdivision 3a, is amended to read:
Report on disciplinary actions.
deleted text beginEach odd-numbered year,deleted text endnew text begin When issuing the
report required under section 214.07,new text end the board must deleted text beginpublish a report detailingdeleted text endnew text begin includenew text end the
number and types of disciplinary actions recommended by the commissioner of revenue
under section 273.0645, subdivision 2, and the disposition of those recommendations by
the board. The report must be presented to the house of representatives and senate committees
with jurisdiction over property taxes deleted text beginby February 1 of each odd-numbered yeardeleted text endnew text begin in addition
to the recipients required under section 214.07new text end.
new text begin This section is effective for reports issued in 2020 and thereafter.
Minnesota Statutes 2018, section 272.029, subdivision 2, is amended to read:
(1) "wind energy conversion system" has the meaning given in section 216C.06,
subdivision 19, and also includes a substation that is used and owned by one or more wind
energy conversion facilities;
(2) "large scale wind energy conversion system" means a wind energy conversion system
of more than 12 megawatts, as measured by the nameplate capacity of the system or as
combined with other systems as provided in paragraph (b);
(3) "medium scale wind energy conversion system" means a wind energy conversion
system of over two and not more than 12 megawatts, as measured by the nameplate capacity
of the system or as combined with other systems as provided in paragraph (b); and
(4) "small scale wind energy conversion system" means a wind energy conversion system
of two megawatts and under, as measured by the nameplate capacity of the system or as
combined with other systems as provided in paragraph (b).
(b) For systems installed and contracted for after January 1, 2002, the total size of a
wind energy conversion system under this subdivision shall be determined according to this
paragraph. Unless the systems are interconnected with different distribution systems, the
nameplate capacity of one wind energy conversion system shall be combined with the
nameplate capacity of any other wind energy conversion system that is:
(2) constructed within the same 12-month period as the wind energy conversion system;
In the case of a dispute, the commissioner of commerce shall determine the total size of the
system, and shall draw all reasonable inferences in favor of combining the systems.
new text begin For the purposes of making a determination under this paragraph, the original construction
date of an existing wind energy conversion system is not changed if the system is replaced,
repaired, or otherwise maintained or altered.
(c) In making a determination under paragraph (b), the commissioner of commerce may
determine that two wind energy conversion systems are under common ownership when
the underlying ownership structure contains similar persons or entities, even if the ownership
shares differ between the two systems. Wind energy conversion systems are not under
common ownership solely because the same person or entity provided equity financing for
Minnesota Statutes 2018, section 272.0295, subdivision 2, is amended to read:
(a) For the purposes of this section, the term "solar energy
generating system" means a set of devices whose primary purpose is to produce electricity
by means of any combination of collecting, transferring, or converting solar generated
(b) The total size of a solar energy generating system under this subdivision shall be
determined according to this paragraph. Unless the systems are interconnected with different
distribution systems, the nameplate capacity of a solar energy generating system shall be
combined with the nameplate capacity of any other solar energy generating system that:
(1) is constructed within the same 12-month period as the solar energy generating system;
(2) exhibits characteristics of being a single development, including but not limited to
ownership structure, an umbrella sales arrangement, shared interconnection, revenue-sharing
arrangements, and common debt or equity financing.
system and shall draw all reasonable inferences in favor of combining the systems.
date of an existing solar energy conversion system is not changed if the system is replaced,
determine that two solar energy generating systems are under common ownership when the
underlying ownership structure contains similar persons or entities, even if the ownership
shares differ between the two systems. Solar energy generating systems are not under
Minnesota Statutes 2018, section 272.0295, subdivision 5, is amended to read:
Notification of tax.
(a) On or before February 28, the commissioner of revenue
shall notify the owner of each solar energy generating system of the tax due to each county
for the current year and shall certify to the county auditor of each county in which the system
is located the tax due from each owner for the current year.
(b) If the commissioner of revenue determines that the amount of production tax has
been erroneously calculated, the commissioner may correct the error. The commissioner
must notify the owner of the solar energy generating system of the correction and the amount
of tax due to each county and must certify the correction to the county auditor of each county
in which the system is located on or before April 1 of the current year.new text begin The commissioner
may correct errors that are clerical in nature until December 31.
Minnesota Statutes 2018, section 273.063, is amended to read:
The provisions of sections 272.161, 273.061, 273.062, 273.063, 273.072, 273.08, 273.10,
274.01, and 375.192 shall apply to all counties except Ramsey County. The following
limitations shall apply as to the extent of the county assessors jurisdiction:
In counties having a city of the first class, the powers and duties of the county assessor
within such city shall be performed by the duly appointed city assessor. In all other cities
having a population of 30,000 persons or more, according to the last preceding federal
census, except in counties having a county assessor on January 1, 1967, the powers and
duties of the county assessor within such cities shall be performed by the duly appointed
city assessor, provided that the county assessor shall retain the supervisory duties contained
in section 273.061, subdivision 8.new text begin For purposes of this section, "powers and duties" means
the powers and duties identified in section 273.061, subdivision 8, clauses (5) to (16).
Minnesota Statutes 2019 Supplement, section 273.0755, is amended to read:
(a) Beginning with the four-year period starting on July 1, deleted text begin2000deleted text endnew text begin 2020new text end, every person
licensed by the state Board of Assessors at the Accredited Minnesota Assessor level or
higher, shall successfully complete deleted text begina weeklong Minnesota laws coursedeleted text endnew text begin 30 hours of
educational coursework on Minnesota laws, assessment administration, and administrative
proceduresnew text end sponsored by the Department of Revenue deleted text beginat least oncedeleted text end in every four-year period.
deleted text begin An assessor need not attend the course if they successfully pass the test for the course.
the city assessor performs the duties of county assessor, have (1) a person on the assessor's
staff who is certified by the Department of Revenue in sales ratio calculations, (2) an officer
or employee who is certified by the Department of Revenue in tax calculations, and (3) an
officer or employee who is certified by the Department of Revenue in the proper preparation
of information reported to the commissioner under section 270C.85, subdivision 2, clause
(4). Certifications under this paragraph expire after four years.
new text begin This section is effective for the four-year licensing period starting
on July 1, 2020, and thereafter.
Minnesota Statutes 2019 Supplement, section 273.124, subdivision 14, is amended
acres that is the homestead of its owner must be classified as class 2a under section 273.13,
subdivision 23, paragraph (a), if:
Service, or (iii) land administered by the Department of Natural Resources on which in lieu
taxes are paid under sections 477A.11 to 477A.14new text begin or section 477A.17new text end;
(2) its owner also owns a noncontiguous parcel of agricultural land that is at least 20
(2) the owner, the owner's spouse, or a grandchild, child, sibling, or parent of the owner
or of the owner's spouse, is actively farming the agricultural property, either on the person's
own behalf as an individual or on behalf of a partnership operating a family farm, family
farm corporation, joint family farm venture, or limited liability company of which the person
is a partner, shareholder, or member;
(ii) Property containing the residence of an owner who owns qualified property under
(iii) As used in this paragraph, "agricultural property" means class 2a property and any
(c) Noncontiguous land shall be included as part of a homestead under section 273.13,
subdivision 23, paragraph (a), only if the homestead is classified as class 2a and the detached
land is located in the same township or city, or not farther than four townships or cities or
combination thereof from the homestead. Any taxpayer of these noncontiguous lands must
notify the county assessor that the noncontiguous land is part of the taxpayer's homestead,
and, if the homestead is located in another county, the taxpayer must also notify the assessor
of the other county.
holding a vested remainder interest in it must be classified as a homestead under section
273.13, subdivision 23, paragraph (a). If agricultural land is classified class 2a, any other
dwellings on the land used for purposes of a homestead by persons holding vested remainder
interests who are actively engaged in farming the property, and up to one acre of the land
surrounding each homestead and reasonably necessary for the use of the dwelling as a home,
must also be assessed class 2a.
assessment year as existed for the 1997 assessment year and continue to be used for
assessment year as existed for the 1998 assessment year;
(g) Agricultural property of a family farm corporation, joint family farm venture, family
farm limited liability company, or partnership operating a family farm as described under
subdivision 8 shall be classified homestead, to the same extent as other agricultural homestead
property, if all of the following criteria are met:
(i) the shareholder, member, or partner of that entity is actively farming the agricultural
property on the shareholder's, member's, or partner's own behalf; or
(ii) the family farm is operated by a family farm corporation, joint family farm venture,
partnership, or limited liability company other than the family farm corporation, joint family
farm venture, partnership, or limited liability company that owns the land, provided that:
(A) the shareholder, member, or partner of the family farm corporation, joint family
farm venture, partnership, or limited liability company that owns the land who is actively
farming the land is a shareholder, member, or partner of the family farm corporation, joint
family farm venture, partnership, or limited liability company that is operating the farm;
(B) more than half of the shareholders, members, or partners of each family farm
corporation, joint family farm venture, partnership, or limited liability company are persons
or spouses of persons who are a qualifying relative under section 273.124, subdivision 1,
paragraphs (c) and (d).
Homestead treatment applies under this paragraph for property leased to a family farm
farm if legal title to the property is in the name of an individual who is a member, shareholder,
or partner in the entity.
full application must be submitted to the county assessor where the property is located.
Owners and the persons who are actively farming the property shall be required to complete
only a one-page abbreviated version of the application in each subsequent year provided
that none of the following items have changed since the initial application:
assessment year as existed for the 2007 assessment year;
assessment year as existed for the 2008 assessment year and continue to be used for
Minnesota Statutes 2019 Supplement, section 273.18, is amended to read:
(b) The county auditor shall include in the exempt property information that the
commissioner may require under section 270C.85, subdivision 2, clause (4), the total number
of acres of all natural resources lands for which in lieu payments are made under sections
477A.11 to 477A.14new text begin and 477A.17new text end. The assessor shall estimate its market value, provided
that if the assessor is not able to estimate the market value of the land on a per parcel basis,
the assessor shall furnish the commissioner of revenue with an estimate of the average value
per acre of this land within the county.
Minnesota Statutes 2018, section 287.04, is amended to read:
deleted text begin (a)deleted text endnew text begin (1)new text end a decree of marriage dissolution or an instrument made pursuant to itdeleted text begin.deleted text endnew text begin;
deleted text begin (b)deleted text endnew text begin (2)new text end a mortgage given to correct a misdescription of the mortgaged propertydeleted text begin.deleted text endnew text begin;
deleted text begin (c)deleted text endnew text begin (3)new text end a mortgage or other instrument that adds additional security for the same debt
for which mortgage registry tax has been paiddeleted text begin.deleted text endnew text begin;
deleted text begin (d)deleted text endnew text begin (4)new text end a contract for the conveyance of any interest in real property, including a contract
for deeddeleted text begin.deleted text endnew text begin;
deleted text begin (e)deleted text endnew text begin (5)new text end a mortgage secured by real property subject to the minerals production tax of
sections 298.24 to 298.28deleted text begin.deleted text endnew text begin;
deleted text begin (f) The principal amount ofdeleted text endnew text begin (6)new text end a mortgage loan made under a low and moderate income
new text begin housing program, new text endor other affordable housing program, ifnew text begin: (i)new text end the mortgagee is a federal,
state, or local government agencydeleted text begin.deleted text endnew text begin; or (ii) the assignee is a federal, state, or local government
deleted text begin (g)deleted text endnew text begin (7)new text end mortgages granted by fraternal benefit societies subject to section 64B.24deleted text begin.deleted text endnew text begin;
deleted text begin (h)deleted text endnew text begin (8)new text end a mortgage amendment or extension, as defined in section 287.01deleted text begin.deleted text endnew text begin;
deleted text begin (i)deleted text endnew text begin (9)new text end an agricultural mortgage if the proceeds of the loan secured by the mortgage are
used to acquire or improve real property classified under section 273.13, subdivision 23,
paragraph (a) or (b)deleted text begin.deleted text endnew text begin; and
deleted text begin (j)deleted text endnew text begin (10)new text end a mortgage on an armory building as set forth in section 193.147.
new text begin This section is effective for mortgages recorded after July 31,
Minnesota Statutes 2018, section 477A.10, is amended to read:
The purposes of sections 477A.11 to 477A.14 new text beginand 477A.17 new text endare:
of land and the need to provide services for state land;
FIRE AND POLICE STATE AIDS
Minnesota Statutes 2019 Supplement, section 6.495, subdivision 3, is amended
Report to commissioner of revenue.
new text begin(a) On or before September 15, new text endthe state
auditor deleted text beginshalldeleted text endnew text begin mustnew text end file with the commissioner of revenue a financial compliance report
certifying for each relief association:
(1) the completion of the annual financial report required under section 424A.014 and
the auditing or certification of those financial reports under subdivision 1; and
(2) the receipt of any actuarial valuations required under section 424A.093 or Laws
2013, chapter 111, article 5, sections 31 to 42.
new text begin (b) The state auditor must file with the commissioner of revenue reports as described in
paragraph (a) on or before November 1, March 1, and June 1 certifying relief associations
that have satisfied the criteria of paragraph (a) since the previously filed financial compliance
new text begin This section is effective for aids payable in calendar year 2021
Minnesota Statutes 2019 Supplement, section 297I.26, subdivision 2, is amended
(a) A company that fails to file the report on or before the due date
in subdivision 1 is liable for a penalty equal to $25 for each seven days, or fraction thereof,
that the report is delinquent, but not to exceed $200.
deleted text begin (b) Any person whose duty it is to file the report and who fails or refuses to file within
30 days after the postmark of the notice in subdivision 1 must be fined an amount of no
deleted text begin (c) Anydeleted text endnew text begin (b) Anew text end company that knowingly makes and files an inaccurate or false report deleted text beginis
liable for a fine in an amount not less than $25 nor more than $1,000, as determined by the
commissionerdeleted text endnew text begin may be prosecuted under section 609.41new text end, and the commissioner of commerce
may revoke the company's certificate of authority.
new text begin This section is effective for reports required to be filed after
Minnesota Statutes 2019 Supplement, section 477B.01, is amended by adding a
new text begin Apportionment agreement. new text end
new text begin "Apportionment agreement" means an agreement
between two or more fire departments that provide contracted fire protection service to the
same municipality and establishes the percentage of the population and the percentage of
the estimated market value within the municipality serviced by each fire department.
Minnesota Statutes 2019 Supplement, section 477B.01, subdivision 5, is amended
new text begin(a) new text end"Fire department" deleted text beginincludesdeleted text endnew text begin means:
new text begin (1)new text end a municipal fire department deleted text beginanddeleted text endnew text begin;
new text begin (2)new text end an independent nonprofit firefighting corporationdeleted text begin.deleted text endnew text begin;
new text begin (3) a fire department established as or operated by a joint powers entity; or
new text begin (4) a fire protection special taxing district.
new text begin (b) This subdivision only applies to this chapter.
new text begin Fire protection special taxing district. new text end
new text begin "Fire protection special taxing district"
means a special taxing district authorized by law or statute that provides fire protection
services within the district and may exercise all the powers of the local governments that
relate to fire protection within the district.
new text begin Joint powers entity. new text end
new text begin "Joint powers entity" means a joint powers entity under
section 471.59.
Minnesota Statutes 2019 Supplement, section 477B.01, subdivision 10, is amended
(3) deleted text begina park district subject to chapter 398deleted text endnew text begin a joint powers entitynew text end;
(4) deleted text beginthe University of Minnesotadeleted text endnew text begin a fire protection special taxing districtnew text end; deleted text beginanddeleted text endnew text begin or
(5) an American Indian tribal government entity located within a federally recognized
(b) This subdivision only applies to new text beginthis new text endchapter deleted text begin477Bdeleted text end.
Minnesota Statutes 2019 Supplement, section 477B.01, subdivision 11, is amended
new text begin(a) new text end"Secretary" meansnew text begin:
new text begin (1)new text end the secretary of an independent nonprofit firefighting corporation that has a subsidiary
incorporated firefighters' relief association or whose firefighters participate in the voluntary
statewide volunteer firefighter retirement plandeleted text begin.deleted text endnew text begin; or
new text begin (2) the secretary of a joint powers entity or fire protection special taxing district or, if
there is no such person, the person primarily responsible for managing the finances of a
joint powers entity or fire protection special taxing district.
Minnesota Statutes 2019 Supplement, section 477B.02, subdivision 2, is amended
(a) An independent nonprofit firefighting
corporation must be created under the nonprofit corporation act of this state operating for
the exclusive purpose of firefighting, or the governing body of a municipality must officially
establish a fire department.
(b) The fire department must have provided firefighting services for at least one calendar
yearnew text begin, and must have a current fire department identification number issued by the state fire
marshalnew text end.
Minnesota Statutes 2019 Supplement, section 477B.02, subdivision 3, is amended
deleted text beginPersonnel anddeleted text end Benefits requirements.
deleted text begin (a) A fire department must have a
minimum of ten paid or volunteer firefighters, including a fire chief and assistant fire chief.
deleted text begin (b) The fire department must have regular scheduled meetings and frequent drills that
include instructions in firefighting tactics and in the use, care, and operation of all fire
deleted text begin (c)deleted text endnew text begin (a)new text end The fire department must have a separate subsidiary incorporated firefighters'
relief association that provides retirement benefits or must participate in the voluntary
statewide volunteer firefighter retirement plan; or if the municipality solely employs full-time
firefighters as defined in section 299N.03, subdivision 5, retirement coverage must be
provided by the public employees police and fire retirement plan.new text begin For purposes of retirement
benefits, a fire department may be associated with only one volunteer firefighters' relief
association or one account in the voluntary statewide volunteer firefighter retirement plan
deleted text begin (d)deleted text endnew text begin (b)new text end Notwithstanding paragraph deleted text begin(c)deleted text endnew text begin (a)new text end, a municipality without a relief association as
described under section 424A.08, paragraph (a), may still qualify to receive fire state aid if
all other requirements of this section are met.
Minnesota Statutes 2019 Supplement, section 477B.02, is amended by adding a
new text begin Public safety answering point requirement. new text end
new text begin The fire department must be
dispatched by a public safety answering point as defined in section 403.02, subdivision 19.
Minnesota Statutes 2019 Supplement, section 477B.02, subdivision 5, is amended
Fire service contract or agreement; apportionment agreement filing
(a) Every municipality or independent nonprofit firefighting corporation must
file a copy of any duly executed and valid fire service contract deleted text beginor agreementdeleted text end with the
commissioner.new text begin A written notification of contract termination must be filed with the
commissioner when a fire service contract is terminated.
(b) If more than one fire department provides service to a municipality, the fire
departments furnishing service must deleted text beginenter into an agreement apportioning among themselves
the percentage of the population and the percentage of the estimated market value of each
shared service fire department service area. The agreement must be in writing and must be
fileddeleted text endnew text begin file an apportionment agreementnew text end with the commissioner.
new text begin (c) When a municipality is a joint powers entity, it must file its joint powers agreement
with the commissioner. If the joint powers agreement does not include sufficient information
defining the fire department service area of the joint powers entity for the purposes of
calculating fire state aid, the secretary must file a written statement with the commissioner
defining the fire department service area.
new text begin (d) When a municipality is a fire protection special taxing district, it must file its
resolution establishing the fire protection special taxing district, and any agreements required
for the establishment of the fire protection special taxing district, with the commissioner.
If the resolution or agreement does not include sufficient information defining the fire
department service area of the fire protection special taxing district, the secretary must file
a written statement with the commissioner defining the fire department service area.
new text begin (e) The commissioner shall prescribe the format, manner, and time of filing of a written
notification of contract termination, an apportionment agreement, a joint powers agreement,
a resolution, or a written statement under paragraphs (a) to (d).
new text begin (f) A document filed with the commissioner under this subdivision must be refiled any
time it is updated. An apportionment agreement must be refiled only when a change in the
averaged sum of the percentage of population and percentage of estimated market value
serviced by a fire department subject to the apportionment agreement is at least one percent.
The percentage amount must be rounded to the nearest whole percentage.
new text begin (g) Upon the request of the commissioner, the county auditor must provide information
that the commissioner requires to accurately apportion the estimated market value of a fire
department service area for a fire department providing service to an unorganized territory
Minnesota Statutes 2019 Supplement, section 477B.02, subdivision 8, is amended
PERA certification to commissioner.
On or before February 1 each year, deleted text beginif
retirement coverage for a fire department is provided by the voluntary statewide volunteer
firefighter retirement plan,deleted text end the executive director of the Public Employees Retirement
Association must certify deleted text beginthe existence of retirement coveragedeleted text endnew text begin to the commissioner the fire
departments that transferred retirement coverage to, or terminated participation in, the
voluntary statewide volunteer firefighter retirement plan since the previous certification
under this paragraphnew text end.
Minnesota Statutes 2019 Supplement, section 477B.02, subdivision 9, is amended
Fire department certification to commissioner.
On or before March 15 of
each year, the municipal clerk or the secretarydeleted text begin, and the fire chief,deleted text end must deleted text beginjointlydeleted text end certify to the
commissioner deleted text beginthat the fire department exists and meets the qualification requirements of
this sectiondeleted text endnew text begin the fire department service area as of December 31 of the previous year, and
that the fire department meets the qualification requirements of this sectionnew text end. new text beginThe fire
department must provide the commissioner with documentation that the commissioner
deems necessary for determining eligibility for fire state aid or for calculating and
apportioning fire state aid under section 477B.03. new text endThe certification must be on a form
prescribed by the commissioner and must include all other information that the commissioner
requires.new text begin The municipal clerk or the secretary must send a copy of the certification filed
under this subdivision to the fire chief within five business days of the date the certification
was filed with the commissioner.
Minnesota Statutes 2019 Supplement, section 477B.02, subdivision 10, is amended
Penalty for failure to filenew text begin or correctnew text end certification.
(a) If the certification
under subdivision 9 is not filed with the commissioner on or before March deleted text begin15deleted text endnew text begin 1new text end, the
commissioner must notify the municipal clerk or the secretary that a penalty deleted text beginequal to a
portion or all of the current year aid will apply if the certification is not received within ten
days of the postmark date of the notificationdeleted text endnew text begin will be deducted from fire state aid certified
for the current year if the certification is not filed on or before March 15new text end.
new text begin (b) If the commissioner rejects the certification by the municipal clerk or secretary under
subdivision 9 for inaccurate or incomplete information, the municipal clerk or the secretary
must file a corrective certification after taking corrective action as identified by the
commissioner in the notice of rejection. The corrective certification must be filed within
30 days of the date on the notice of rejection.
deleted text begin (b)deleted text endnew text begin (c) A penalty applies to (1) a certification under subdivision 9 filed after March 15
and (2) a corrective certification under paragraph (b) filed after March 15 that is also filed
more than 30 days after the date on the notice of rejection.new text end The penalty deleted text beginfor failure to file
the certification under subdivision 9deleted text end is equal to the amount of fire state aid determined for
the municipality or the independent nonprofit firefighting corporation for the current year,
multiplied by deleted text beginfivedeleted text endnew text begin tennew text end percent for each week or fraction of a week that the certificationnew text begin or
corrective certificationnew text end is deleted text beginlatedeleted text endnew text begin filed after March 15new text end. deleted text beginThe penalty must be computed beginning
ten days after the postmark date of the commissioner's notification.deleted text end Aid amounts forfeited
as a result of the penalty revert to the state general fund. Failure to receive the certification
form is not a defense for a failure to file.
Minnesota Statutes 2019 Supplement, section 477B.03, subdivision 3, is amended
Population and estimated market value.
(a) deleted text beginOfficial statewide federal census
figuresdeleted text endnew text begin Population estimates made by the state demographer pursuant to section 4A.02,
paragraph (d),new text end must be used in calculations requiring the use of population figures under
this chapter. deleted text beginIncreases or decreases in population disclosed by reason of any special census
must not be taken into consideration.
(b) The latest available estimated market value property figures must be used in
calculations requiring the use of estimated market value property figures under this chapter.
Minnesota Statutes 2019 Supplement, section 477B.03, subdivision 4, is amended
Initial fire state aid allocation amount.
(a) The initial fire state aid allocation
amount is the amount available for apportionment as fire state aid under subdivision 2,
without the inclusion of any additional funding amount to support a minimum fire state aid
amount under section 423A.02, subdivision 3. The initial fire state aid allocation amount
is allocated one-half in proportion to the population for each fire department service area
and one-half in proportion to the estimated market value of each fire department service
area, including (1) the estimated market value of tax-exempt property, and (2) the estimated
to 477A.14 and 477A.17. The estimated market value of minerals is excluded.
(b) In the case of a municipality or independent nonprofit firefighting corporation
furnishing fire protection to other municipalities as evidenced by valid fire service contractsnew text begin,
joint powers agreements, resolutions, and other supporting documentsnew text end filed with the
commissioner under section 477B.02, subdivision 5, the distribution must be adjusted
proportionately to take into consideration the crossover fire protection service. Necessary
adjustments must be made to subsequent apportionments.
(c) In the case of municipalities or independent nonprofit firefighting corporations
qualifying for aid, the commissioner must calculate the state aid for the municipality or
independent nonprofit firefighting corporation on the basis of the population and the estimated
market value of the area furnished fire protection service by the fire department as evidenced
by new text beginvalid new text endfire service deleted text beginagreementsdeleted text endnew text begin contracts, joint powers agreements, resolutions, and other
supporting documentsnew text end filed with the commissioner under section 477B.02, subdivision 5.
(d) In the case of more than one fire department furnishing contracted fire service to a
municipality, the population and estimated market value in the apportionment agreement
filed with the commissioner under section 477B.02, subdivision 5, must be used in calculating
the state aid.
Minnesota Statutes 2019 Supplement, section 477B.03, subdivision 7, is amended
A municipality, an independent nonprofit firefighting corporation, a
fire relief association, or the voluntary statewide volunteer firefighter retirement plan may
object to the amount of fire state aid apportioned to it by filing a written request with the
commissioner to review and adjust the apportionment of funds within the state. new text beginThe objection
of a municipality, an independent nonprofit firefighting corporation, a fire relief association,
or the voluntary statewide volunteer firefighter retirement plan must be filed with the
commissioner within 60 days of the date the amount of apportioned fire state aid is paid.
new text end The decision of the commissioner is subject to appeal, review, and adjustment by the district
court in the county in which the applicable municipality or independent nonprofit firefighting
corporation is located or by the Ramsey County District Court with respect to the voluntary
statewide volunteer firefighter retirement plan.
Minnesota Statutes 2019 Supplement, section 477B.04, subdivision 1, is amended
(a) The commissioner must make payments to the Public
Employees Retirement Association for deposit in the voluntary statewide volunteer firefighter
retirement fund on behalf of a municipality or independent nonprofit firefighting corporation
that is a member of the voluntary statewide volunteer firefighter retirement plan under
chapter 353Gdeleted text begin, or directly to a municipality or county designated by an independent nonprofit
firefighting corporationdeleted text end.new text begin The commissioner must directly pay all other municipalities
qualifying for fire state aid, except as provided in paragraph (d).new text end The payment is equal to
the amount of fire state aid apportioned to the applicable fire state aid recipient under section
477B.03.
(b) Fire state aid is payable on October 1 annually. The amount of state aid due and not
paid by October 1 accrues interest payable to the recipient at the rate of one percent for each
month or part of a month that the amount remains unpaid after October 1.
(c) new text beginIn the event of noncompliance with sections 424A.014 and 477B.02, subdivision 7,
the amount of fire state aid apportioned to a municipality or independent nonprofit firefighting
corporation under section 477B.03 must be withheld from payment to the Public Employees
Retirement Association or the municipality. The commissioner of revenue must issue a
withheld payment within ten business days of receipt of a financial compliance report under
section 6.495, subdivision 3, certifying that the municipality or independent nonprofit
firefighting corporation has fulfilled the requirements of sections 424A.014 and 477B.02,
subdivision 7. new text endThe interest under paragraph (b) does not apply deleted text beginwhendeleted text endnew text begin to anew text end payment deleted text beginhas not
been made by October 1 due to noncompliance with sections 424A.014 and 477B.02,
subdivision 7deleted text endnew text begin withheld under this paragraphnew text end.
new text begin (d) A joint powers entity must designate the city or town to be paid fire state aid on its
behalf in the first year the joint powers entity qualifies for fire state aid. An independent
nonprofit firefighting corporation must designate the city or town within its fire department
service area to be paid fire state aid on its behalf in the first year the independent nonprofit
firefighting corporation qualifies for fire state aid. If there is no city or town within the fire
department service area of an independent nonprofit firefighting corporation, fire state aid
must be paid to the county where the independent nonprofit firefighting corporation is
located. A local government payment designation under this paragraph must be in writing
in the form and manner and at the time prescribed by the commissioner.
Minnesota Statutes 2019 Supplement, section 477B.04, is amended by adding a
new text begin Aid amount corrections. new text end
new text begin (a) An adjustment needed to correct a fire state aid
overpayment or underpayment due to a clerical error must be made to subsequent fire state
aid payments as provided in paragraphs (b) and (c). The authority to correct an aid payment
under this subdivision is limited to three years after the payment was issued.
new text begin (b) If the adjustment equals more than ten percent of the most recently paid aid amount,
the commissioner must reduce the aid a municipality or independent nonprofit firefighting
corporation is to receive by the amount overpaid over a period of no more than three years.
If the adjustment equals or is less than ten percent of the most recently paid aid amount, the
commissioner must reduce the next aid payment occurring in 30 days or more by the amount
new text begin (c) In the event of an underpayment, the commissioner must distribute the amount of
underpaid funds to the municipality or independent nonprofit firefighting corporation over
a period of no more than three years. An additional distribution to a municipality or
independent nonprofit firefighting corporation must be paid from the general fund and must
not diminish the payments made to other municipalities or independent nonprofit firefighting
corporations under this chapter.
Minnesota Statutes 2019 Supplement, section 477C.02, subdivision 4, is amended
Penalty for failure to file new text beginor correct new text endcertification.
(a) If a certification under
subdivision 1 or 2 is not filed with the commissioner on or before March deleted text begin15deleted text endnew text begin 1new text end, the
commissioner must notify the municipal clerk, municipal clerk-treasurer, or county auditor
that a penalty deleted text beginequal to a portion or all of its current year aid will apply if the certification
is not received within ten daysdeleted text endnew text begin will be deducted from police state aid certified for the current
year if the certification is not filed on or before March 15new text end.
new text begin (b) If the commissioner rejects the certification under subdivision 1 or 2 for inaccurate
or incomplete information, the municipal clerk, municipal clerk-treasurer, or county auditor
deleted text begin (b)deleted text endnew text begin (c) A penalty applies to (1) a certification under subdivisions 1 and 2 filed after
March 15 and (2) a corrective certification under paragraph (b) filed after March 15 that is
also filed more than 30 days after the date on the notice of rejection.new text end The penalty deleted text beginfor failure
to file the certification under subdivision 1 or 2deleted text end is equal to the amount of police state aid
determined for the municipality for the current year, multiplied by deleted text beginfivedeleted text endnew text begin tennew text end percent for each
week or fraction of a week that the certification new text beginor corrective certification new text endis deleted text beginlatedeleted text endnew text begin filed after
March 15new text end. deleted text beginThe penalty must be computed beginning ten days after the postmark date of the
commissioner's notification as required under this subdivision.deleted text end All aid amounts forfeited
form may not be used as a defense for a failure to file.
Minnesota Statutes 2019 Supplement, section 477C.03, subdivision 2, is amended
Apportionment of police state aid.
(a) The total amount available for
apportionment as police state aid is equal to 104 percent of the amount of premium taxes
paid to the state on the premiums reported to the commissioner by companies or insurance
companies on the Minnesota Aid to Police Premium Report. The total amount for
apportionment for the police state aid program must not be less than two percent of the
amount of premiums reported to the commissioner by companies or insurance companies
on the Minnesota Aid to Police Premium Report.
(b) The commissioner must calculate the percentage of increase or decrease reflected in
the apportionment over or under the previous year's available state aid using the same
premiums as a basis for comparison.
(c) In addition to the amount for apportionment of police state aid under paragraph (a),
each year $100,000 must be apportioned for police state aid. An amount sufficient to pay
this increase is annually appropriated from the general fund.
(d) The commissioner must apportion police state aid to all municipalities in proportion
to the relationship that the total number of peace officers employed by that municipality for
the prior calendar year and the proportional or fractional number who were employed less
than a calendar year as credited under section 477C.02, subdivision 1, paragraph (c), bears
to the total number of peace officers employed by all municipalities subject to any reduction
deleted text begin (e) Any necessary additional adjustments must be made to subsequent police state aid
Minnesota Statutes 2019 Supplement, section 477C.03, subdivision 5, is amended
A municipality may object to the amount of police state aid apportioned
to it by filing a written request with the commissioner to review and adjust the apportionment
of funds to the municipality.new text begin The objection of a municipality must be filed with the
commissioner within 60 days of the date the amount of apportioned police state aid is paid.new text end
The decision of the commissioner is subject to appeal, review, and adjustment by the district
court in the county in which the applicable municipality is located or by the Ramsey County
District Court with respect to the Departments of Natural Resources or Public Safety.
Minnesota Statutes 2019 Supplement, section 477C.04, is amended by adding a
new text begin (a) An adjustment needed to correct a police state
aid overpayment or underpayment due to a clerical error must be made to subsequent police
state aid payments as provided in paragraphs (b) and (c). The authority to correct an aid
payment under this subdivision is limited to three years after the payment was issued.
the commissioner must reduce the aid a municipality is to receive by the amount overpaid
over a period of no more than three years. If the adjustment equals or is less than ten percent
of the most recently paid aid amount, the commissioner must reduce the next aid payment
occurring in 30 days or more by the amount overpaid.
underpaid funds to the municipality over a period of no more than three years. An additional
distribution to a municipality must be paid from the general fund and must not diminish the
payments made to other municipalities under this chapter.
new text begin Minnesota Statutes 2019 Supplement, sections 477B.02, subdivision 4; and 477B.03,
Minnesota Statutes 2019 Supplement, section 270C.22, subdivision 1, is amended
Adjustment; definition; period; rounding.
annually make a cost of living adjustment to the dollar amounts noted in sections that
reference this section. The commissioner shall adjust the amounts based on the index as
provided in this section. For purposes of this section, "index" means the Chained Consumer
Price Index for All Urban Consumers published by the Bureau of Labor Statistics. The
values of the index used to determine the adjustments under this section are the latest
published values when the Bureau of Labor Statistics publishes the initial value of the index
for August of the year preceding the year to which the adjustment applies.
(b) For the purposes of this section, "statutory year" means the year preceding the first
year for which dollar amounts are to be adjusted for inflation under sections that reference
this section. For adjustments under chapter 290A, the statutory year refers to the year in
which a taxpayer's household income used to calculate refunds under chapter 290A was
earned and not the year in which refunds are payable. For all other adjustments, the statutory
year refers to the taxable year unless otherwise specified.
(c) To determine the dollar amounts for taxable year 2020, the commissioner shall
determine the percentage change in the index for the 12-month period ending on August
31, 2019, and increase each of the unrounded dollar amounts in the sections referencing
this section by that percentage change. For each subsequent taxable year, the commissioner
shall increase the dollar amounts by the percentage change in the index from August 31 of
the year preceding the statutory year to August 31 of the year preceding the taxable year.
(d) To determine the dollar amounts for refunds payable in 2020 under chapter 290A,
the commissioner shall determine the percentage change in the index for the 12-month
period ending on August 31, 2019, and increase each of the unrounded dollar amounts in
the sections referencing this section by that percentage change. For each subsequent year,
the commissioner shall increase the dollar amounts by the percentage change in the index
from August 31 of the deleted text beginyear preceding thedeleted text end statutory year to August 31 of the year preceding
the year in which refunds are payable.
(e) Unless otherwise provided, the commissioner shall round the amounts as adjusted
to the nearest $10 amount. If an amount ends in $5, the amount is rounded up to the nearest
$10 amount.
new text begin This section is effective for property tax refunds based on property
taxes payable in 2020, and rent paid in 2019.
Minnesota Statutes 2018, section 270C.445, subdivision 3, is amended to read:
(1) without good cause fail to promptly, diligently, and without unreasonable delay
complete a client's return;
(2) obtain the signature of a client to a return or authorizing document that contains
blank spaces to be filled in after it has been signed;
(4) fail to provide on a client's return the preparer tax identification number when required
under section 6109(a)(4) of the Internal Revenue Code or section 289A.60, subdivision 28;
(5) fail or refuse to give a client a copy of any document requiring the client's signature
within a reasonable time after the client signs the document;
(8) fail to take commercially reasonable measures to safeguard a client's nonpublic
(9) make, authorize, publish, disseminate, circulate, or cause to make, either directly or
indirectly, any false, deceptive, or misleading statement or representation relating to or in
connection with the offering or provision of tax preparation services;
(11) claim credits or deductions on a client's return for which the tax preparer knows or
reasonably should know the client does not qualify;
(12) report a household income on a client's claim filed under chapter 290A that the tax
preparer knows or reasonably should know is not accurate;
(13) engage in any conduct that is subject to a penalty under section 289A.60, subdivision
13, 20, 20a, 26, or 28;
(14) whether or not acting as a taxpayer representative, fail to conform to the standards
of conduct required by Minnesota Rules, part 8052.0300, subpart 4;
(15) whether or not acting as a taxpayer representative, engage in any conduct that is
incompetent conduct under Minnesota Rules, part 8052.0300, subpart 5;
(16) whether or not acting as a taxpayer representative, engage in any conduct that is
disreputable conduct under Minnesota Rules, part 8052.0300, subpart 6;
(17) charge, offer to accept, or accept a fee based upon a percentage of an anticipated
refund for tax preparation services;
(18) under any circumstances, withhold or fail to return to a client a document provided
by the client for use in preparing the client's return;
(19) deleted text beginestablishdeleted text endnew text begin take control or ownership of a client's refund by any means, including:
new text begin (i) directly or indirectly endorsing or otherwise negotiating a check or other refund
instrument, including an electronic version of a check;
new text begin (ii) directing an electronic or direct deposit of the refund into an account unless the
client's name is on the account; and
new text begin (iii) establishing or usingnew text end an account in the preparer's name to receive a client's refund
through a direct deposit or any other instrument unless the client's name is also on the
account, except that a taxpayer may assign the portion of a refund representing the Minnesota
education credit available under section 290.0674 to a bank account without the client's
name, as provided under section 290.0679;
(22) fail to disclose all material facts of which the preparer has knowledge which might
reasonably affect the client's rights and interests;
(24) include any of the following in any document provided or signed in connection
with the provision of tax preparation services:
(ii) a confession of judgment or a power of attorney to confess judgment against the
client or appear as the client in any judicial proceeding;
(iii) a waiver of the right to a jury trial, if applicable, in any action brought by or against
(iv) an assignment of or an order for payment of wages or other compensation for
(v) a provision in which the client agrees not to assert any claim or defense otherwise
(vi) a waiver of any provision of this section or a release of any obligation required to
be performed on the part of the tax preparer; or
(vii) a waiver of the right to injunctive, declaratory, or other equitable relief or relief on
a class basis; or
(25) if making, providing, or facilitating a refund anticipation loan, fail to provide all
disclosures required by the federal Truth in Lending Act, United States Code, title 15, in a
form that may be retained by the client.
Minnesota Statutes 2019 Supplement, section 289A.20, subdivision 4, is amended
(a) The taxes imposed by chapter 297A are due and payable
to the commissioner monthly on or before the 20th day of the month following the month
in which the taxable event occurred, or following another reporting period as the
commissioner prescribes or as allowed under section 289A.18, subdivision 4, paragraph (f)
or (g), except that use taxes due on an annual use tax return as provided under section
289A.11, subdivision 1, are payable by April 15 following the close of the calendar year.
(b) A vendor having a liability of $250,000 or more during a fiscal year ending June 30
must remit the June liability for the next year in the following manner:
(1) Two business days before June 30 of calendar year 2020 and 2021, the vendor must
remit 87.5 percent of the estimated June liability to the commissioner. Two business days
before June 30 of calendar year 2022 and thereafter, the vendor must remit 84.5 percent of
the estimated June liability to the commissioner.
(2) On or before August 20 of the year, the vendor must pay any additional amount of
tax not remitted in June.
(1) $10,000 or more, but less than $250,000 during a fiscal year ending June 30, 2013,
and fiscal years thereafter, must remit by electronic means all liabilities on returns due for
periods beginning in all subsequent calendar years on or before the 20th day of the month
following the month in which the taxable event occurred, or on or before the 20th day of
the month following the month in which the sale is reported under section 289A.18,
subdivision 4; or
(2) $250,000 or more, during a fiscal year ending June 30, 2013, and fiscal years
thereafter, must remit by electronic means all liabilities in the manner provided in paragraph
(a) on returns due for periods beginning in the subsequent calendar year, except for deleted text begin90
percentdeleted text endnew text begin the percentagenew text end of the estimated June liability, new text beginas provided in paragraph (b), clause
(1), new text endwhich is due two business days before June 30. The remaining amount of the June
liability is due on August 20.
(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's religious
beliefs from paying electronically shall be allowed to remit the payment by mail. The filer
must notify the commissioner of revenue of the intent to pay by mail before doing so on a
form prescribed by the commissioner. No extra fee may be charged to a person making
payment by mail under this paragraph. The payment must be postmarked at least two business
days before the due date for making the payment in order to be considered paid on a timely
Minnesota Statutes 2019 Supplement, section 290A.19, is amended to read:
(a) The owner or managing agent of any property for which rent is paid for occupancy
as a homestead must furnish a certificate of rent paid to a person who is a renter on December
31, in the form prescribed by the commissioner. If the renter moves before December 31,
the owner or managing agent may give the certificate to the renter at the time of moving,
or mail the certificate to the forwarding address if an address has been provided by the
renter. The certificate must be made available to the renter before February 1 of the year
following the year in which the rent was paid. The owner or managing agent must retain a
duplicate of each certificate or an equivalent record showing the same information for a
period of three years. The duplicate or other record must be made available to the
commissioner upon request.
(b) The commissioner may require the owner or managing agent, through a simple
process, to furnish to the commissioner on or before March 1 a copy of each certificate of
rent paid furnished to a renter for rent paid in the prior year. The commissioner shall prescribe
the content, format, and manner of the form pursuant to section 270C.30. new text beginThe commissioner
may require the Social Security number, individual taxpayer identification number, federal
employer identification number, or Minnesota taxpayer identification number of the owner
or managing agent who is required to furnish a certificate of rent paid under this paragraph.
new text end Prior to implementation, the commissioner, after consulting with representatives of owners
or managing agents, shall develop an implementation and administration plan for the
requirements of this paragraph that attempts to minimize financial burdens, administration
and compliance costs, and takes into consideration existing systems of owners and managing
(c) For the purposes of this section, "owner" includes a park owner as defined under
section 327C.01, subdivision 6, and "property" includes a lot as defined under section
327C.01, subdivision 3.
new text begin This section is effective for certificates of rent paid furnished to
a renter for rent paid after December 31, 2019.
Minnesota Statutes 2018, section 295.75, subdivision 2, is amended to read:
A tax is imposed on each liquor retailer equal to
2.5 percent of gross receipts from retail sales in Minnesota of liquor.new text begin The liquor retailer
may, but is not required to, collect the tax from the purchaser. If separately stated on the
invoice, bill of sale, or similar document given to the purchaser, the tax is excluded from
the sales price for purposes of the tax imposed under Minnesota Statutes, chapter 297A.
Minnesota Statutes 2019 Supplement, section 296A.06, subdivision 2, is amended
(a) Notwithstanding subdivision 1, the license of a
distributor, new text beginspecial new text endfuel dealer, or bulk purchaser that has not filed a tax return or report or
paid a delinquent tax or fee within five days after notice and demand by the commissioner
is suspended. The suspension remains in effect until the demanded tax return or report has
been filed and the tax and fees shown on that return or report have been paid. If the
commissioner determines that the failure to file or failure to pay is due to reasonable cause,
then a license must not be suspended, or if suspended, must be reinstated.
(b) A licensee whose license is suspended under this subdivision may request a contested
case hearing under chapter 14. Any such hearing must be held within 20 days of the issuance
of the notice and demand issued under paragraph (a), unless the parties agree to a later
hearing date. The administrative law judge's report must be issued within 20 days after the
close of the hearing record, unless the parties agree to a later report issuance date. The
commissioner must issue a final decision within 30 days after receipt of the report of the
administrative law judge and subsequent exceptions and argument under section 14.61. The
suspension imposed under paragraph (a) remains in effect during any contested case hearing
process requested pursuant to this paragraph.
Minnesota Statutes 2019 Supplement, section 297A.66, subdivision 3, is amended
Marketplace provider liability.
(a) A marketplace provider new text beginis deemed the
retailer or seller for all retail sales it facilitates, and new text endis subject to audit on the retail sales it
facilitates if it is required to collect sales and use taxes and remit them to the commissioner
under subdivision 2, paragraphs (b) and (c).
(b) A marketplace provider is not liable for failing to file, collect, and remit sales and
use taxes to the commissioner if the marketplace provider demonstrates that the error was
due to incorrect or insufficient information given to the marketplace provider by the retailer.
This paragraph does not apply if the marketplace provider and the marketplace retailer are
related as defined in subdivision 4, paragraph (b).
Minnesota Statutes 2018, section 297F.04, subdivision 2, is amended to read:
Refusal to issue or renew; revocation.
The commissioner must not issue or
renew a license under this chapter, and may revoke a license under this chapter, if the
(1) owes $500 or more in delinquent taxes as defined in section 270C.72, subdivision
(3) had a cigarette or tobacco license revoked by the commissioner within the past two
(4) had a sales and use tax permit revoked by the commissioner within the past two
(5) has been convicted of a crime involving cigarettesnew text begin or tobacco productsnew text end, including
but not limited to: selling stolen cigarettes or tobacco products, receiving stolen cigarettes
or tobacco products, or involvement in the smuggling of cigarettes or tobacco products.
Minnesota Statutes 2019 Supplement, section 297F.09, subdivision 10, is amended
Accelerated tax payment; cigarette or tobacco products distributor.
cigarette or tobacco products distributor having a liability of $250,000 or more during a
fiscal year ending June 30, shall remit the June liability for the next year in the following
(a) Two business days before June 30 of calendar years 2020 and 2021, the distributor
shall remit the actual May liability and 87.5 percent of the estimated June liability to the
commissioner and file the return in the form and manner prescribed by the commissioner.new text begin
Two business days before June 30 of calendar year 2022 and each calendar year thereafter,
the distributor must remit the actual May liability and 84.5 percent of the estimated June
liability to the commissioner and file the return in the form and manner prescribed by the
(b) On or before August 18 of the year, the distributor shall submit a return showing the
actual June liability and pay any additional amount of tax not remitted in June. A penalty
is imposed equal to ten percent of the amount of June liability required to be paid in June,
less the amount remitted in June. However, the penalty is not imposed if the amount remitted
in June equals deleted text beginthe lesser ofdeleted text end:
(1)new text begin for calendar year 2020, the lesser ofnew text end 87.5 percent of the actual June liability deleted text beginfor the
calendar year 2020 and 2021 June liabilities and 84.5 of the actual June liability for June
2022 and thereafterdeleted text endnew text begin or 87.5 percent of the preceding May liabilitynew text end; or
(2)new text begin for calendar year 2021, the lesser ofnew text end 87.5 percent of thenew text begin actual June liability or 87.5
percent of thenew text end preceding May liability deleted text beginfor the calendar year 2020 and 2021 June liabilities
and 84.5 percent of the preceding May liability for June 2022 and thereafter.deleted text endnew text begin; or
deleted text begin (c)deleted text endnew text begin (3)new text end for calendar year 2022 and thereafter, the deleted text beginpercent of the estimateddeleted text endnew text begin lesser of 84.5
percent of the actualnew text end June liability deleted text beginthe vendor must remit by two business days before June
30 isdeleted text endnew text begin for that year ornew text end 84.5 percentnew text begin of the preceding May liabilitynew text end.
new text begin This section is effective for estimated payments required to be
made after the date of final enactment.
Minnesota Statutes 2018, section 297F.17, subdivision 1, is amended to read:
Except as otherwise provided in this chapter, the amount
of any tax due must be assessed within 3-1/2 years after a return is filed. deleted text beginThe taxes are
considered assessed within the meaning of this section when the commissioner has prepared
a notice of tax assessment and mailed it to the person required to file a return to the post
office address given in the return. The notice of tax assessment must be sent by mail to the
post office address given in the return and the record of the mailing is presumptive evidence
of the giving of such notice, and such records must be preserved by the commissioner.
new text begin This section is effective for notices of tax assessment issued after
the date of final enactment.
Minnesota Statutes 2019 Supplement, section 297G.09, subdivision 9, is amended
Accelerated tax payment; penalty.
A person liable for tax under this chapter
having a liability of $250,000 or more during a fiscal year ending June 30, shall remit the
June liability for the next year in the following manner:
(a) Two business days before June 30 of calendar years 2020 and 2021, the taxpayer
(b) On or before August 18 of the year, the taxpayer shall submit a return showing the
is imposed equal to ten percent of the amount of June liability required to be paid in June
calendar year 2020 and 2021 June liabilities and 84.5 percent of the actual June liability for
June 2022 and thereafterdeleted text endnew text begin or 87.5 percent of the preceding May liabilitynew text end; or
and 84.5 percent of the preceding May liability for June 2022 and thereafter.
Minnesota Statutes 2018, section 609B.153, is amended to read:
609B.153 CIGARETTE AND TOBACCO DISTRIBUTOR OR SUBJOBBER
LICENSE; SUSPENSION OR REVOCATION.
Under section 297F.04, the commissioner of revenue must not issue or renew a license
issued under chapter 297F, and may revoke a license issued under chapter 297F, if the
applicant has been convicted of a crime involving cigarettesnew text begin or tobacco productsnew text end.
new text begin Minnesota Statutes 2018, section 270C.17, subdivision 2, new text end new text begin is repealed.
Repealed Minnesota Statutes: 20-5507
270C.17 COMMISSIONER TO COLLECT CERTAIN LOCAL TAXES.
If the commissioner determines that a new computer system will be required to collect the local taxes, the costs of development of the system will be charged to the first local units of government to be included in the system. Any additional local units of government that by agreement are added to the system will be charged for a share of the development costs. The charge will be determined by the commissioner who shall then refund to the original local units of government their portion of the development costs recovered from the additional users.
477B.02 QUALIFYING FOR FIRE STATE AID.
The fire department must have all of the following equipment, or the equivalent as determined by the state fire marshal, by December 31 of the year preceding the certification required in subdivision 8:
(1) a motorized fire truck equipped with:
(i) a motorized pump;
(ii) a 250-gallon or larger water tank;
(iii) 300 feet of one inch or larger fire hose in two lines with combination spray and straight stream nozzles;
(iv) five-gallon hand pumps - tank extinguisher or equivalent;
(v) a dry chemical extinguisher or equivalent;
(vi) ladders;
(vii) extension ladders;
(viii) pike poles;
(ix) crowbars;
(x) axes;
(xi) lanterns; and
(xii) fire coats, helmets, and boots;
(2) the items in clause (1) suitably housed in a building of good construction with facilities for care of hoses and equipment;
(3) a reliable and adequate method of receiving fire alarms by telephone or with electric siren and suitable means of sounding an alarm; and
(4) if response is to be provided outside the corporate limits of the municipality where the fire department is located, another piece of motorized apparatus to make the response.
Corrective aid adjustments.