Bill Text: MN HF66 | 2011-2012 | 87th Legislature | Engrossed
Bill Title: Political contribution refund repealed.
Sponsorship: Partisan Bill (Republican 10)
Status: (Engrossed - Dead) 2012-04-26 - Second reading [HF66 Detail]
Download: Minnesota-2011-HF66-Engrossed.html
1.2relating to the state budget; budget priorities; repealing the political contribution
1.3refund;amending Minnesota Statutes 2010, sections 270A.03, subdivision 7;
1.4289A.50, subdivision 1; 290.01, subdivision 6; repealing Minnesota Statutes
1.52010, sections 10A.30; 10A.31, subdivisions 1, 3, 3a, 4, 5, 5a, 6, 6a, 7, 7a, 10,
1.610a, 10b, 11; 10A.315; 10A.321; 10A.322, subdivision 4; 13.4967, subdivision
1.72; 290.06, subdivision 23.
1.8BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.9 Section 1. Minnesota Statutes 2010, section 270A.03, subdivision 7, is amended to
1.10read:
1.11 Subd. 7. Refund. "Refund" means an individual income tax refundor political
1.12contribution refund, pursuant to chapter 290, or a property tax credit or refund, pursuant to
1.13chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
1.14For purposes of this chapter, lottery prizes, as set forth in section349A.08,
1.15subdivision 8 , and amounts granted to persons by the legislature on the recommendation
1.16of the joint senate-house of representatives Subcommittee on Claims shall be treated
1.17as refunds.
1.18In the case of a joint property tax refund payable to spouses under chapter 290A,
1.19the refund shall be considered as belonging to each spouse in the proportion of the total
1.20refund that equals each spouse's proportion of the total income determined under section
1.21290A.03, subdivision 3
. In the case of a joint income tax refund under chapter 289A, the
1.22refund shall be considered as belonging to each spouse in the proportion of the total
1.23refund that equals each spouse's proportion of the total taxable income determined under
1.24section290.01, subdivision 29 . The commissioner shall remit the entire refund to the
1.25claimant agency, which shall, upon the request of the spouse who does not owe the debt,
2.1determine the amount of the refund belonging to that spouse and refund the amount to
2.2that spouse. For court fines, fees, and surcharges and court-ordered restitution under
2.3section611A.04, subdivision 2 , the notice provided by the commissioner of revenue under
2.4section270A.07, subdivision 2 , paragraph (b), serves as the appropriate legal notice
2.5to the spouse who does not owe the debt.
2.6EFFECTIVE DATE.This section is effective for political contribution refund
2.7claims based on contributions made on or after July 1, 2011.
2.8 Sec. 2. Minnesota Statutes 2010, section 289A.50, subdivision 1, is amended to read:
2.9 Subdivision 1. General right to refund. (a) Subject to the requirements of this
2.10section and section289A.40 , a taxpayer who has paid a tax in excess of the taxes lawfully
2.11due and who files a written claim for refund will be refunded or credited the overpayment
2.12of the tax determined by the commissioner to be erroneously paid.
2.13(b) The claim must specify the name of the taxpayer, the date when and the period
2.14for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
2.15claims was erroneously paid, the grounds on which a refund is claimed, and other
2.16information relative to the payment and in the form required by the commissioner. An
2.17income tax, estate tax, or corporate franchise tax return, or amended return claiming an
2.18overpayment constitutes a claim for refund.
2.19(c) When, in the course of an examination, and within the time for requesting a
2.20refund, the commissioner determines that there has been an overpayment of tax, the
2.21commissioner shall refund or credit the overpayment to the taxpayer and no demand
2.22is necessary. If the overpayment exceeds $1, the amount of the overpayment must
2.23be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
2.24commissioner is not required to refund. In these situations, the commissioner does not
2.25have to make written findings or serve notice by mail to the taxpayer.
2.26(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
2.27care exceeds the tax against which the credit is allowable, the amount of the excess is
2.28considered an overpayment.The refund allowed by section
290.06, subdivision 23, is also
2.29considered an overpayment. The requirements of section
270C.33 do not apply to the
2.30refunding of such an overpayment shown on the original return filed by a taxpayer.
2.31(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
2.32penalties, and interest reported in the return of the entertainment entity or imposed by
2.33section290.9201 , the excess must be refunded to the entertainment entity. If the excess is
2.34less than $1, the commissioner need not refund that amount.
3.1(f) If the surety deposit required for a construction contract exceeds the liability of
3.2the out-of-state contractor, the commissioner shall refund the difference to the contractor.
3.3(g) An action of the commissioner in refunding the amount of the overpayment does
3.4not constitute a determination of the correctness of the return of the taxpayer.
3.5(h) There is appropriated from the general fund to the commissioner of revenue the
3.6amount necessary to pay refunds allowed under this section.
3.7EFFECTIVE DATE.This section is effective for political contribution refund
3.8claims based on contributions made on or after July 1, 2011.
3.9 Sec. 3. Minnesota Statutes 2010, section 290.01, subdivision 6, is amended to read:
3.10 Subd. 6. Taxpayer. The term "taxpayer" means any person or corporation subject to
3.11a tax imposed by this chapter.For purposes of section
290.06, subdivision 23, the term
3.12"taxpayer" means an individual eligible to vote in Minnesota under section
201.014.
3.13EFFECTIVE DATE.This section is effective for political contribution refund
3.14claims based on contributions made on or after July 1, 2011.
3.15 Sec. 4. REPEALER.
3.16Minnesota Statutes 2010, sections 10A.30; 10A.31, subdivisions 1, 3, 3a, 4, 5, 5a,
3.176, 6a, 7, 7a, 10, 10a, 10b, and 11; 10A.315; 10A.321; 10A.322, subdivision 4; 13.4967,
3.18subdivision 2; and 290.06, subdivision 23, are repealed effective for contributions made
3.19after June 30, 2011.
1.3refund;amending Minnesota Statutes 2010, sections 270A.03, subdivision 7;
1.4289A.50, subdivision 1; 290.01, subdivision 6; repealing Minnesota Statutes
1.52010, sections 10A.30; 10A.31, subdivisions 1, 3, 3a, 4, 5, 5a, 6, 6a, 7, 7a, 10,
1.610a, 10b, 11; 10A.315; 10A.321; 10A.322, subdivision 4; 13.4967, subdivision
1.72; 290.06, subdivision 23.
1.8BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.9 Section 1. Minnesota Statutes 2010, section 270A.03, subdivision 7, is amended to
1.10read:
1.11 Subd. 7. Refund. "Refund" means an individual income tax refund
1.12
1.13chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
1.14For purposes of this chapter, lottery prizes, as set forth in section
1.15subdivision 8
1.16of the joint senate-house of representatives Subcommittee on Claims shall be treated
1.17as refunds.
1.18In the case of a joint property tax refund payable to spouses under chapter 290A,
1.19the refund shall be considered as belonging to each spouse in the proportion of the total
1.20refund that equals each spouse's proportion of the total income determined under section
1.22refund shall be considered as belonging to each spouse in the proportion of the total
1.23refund that equals each spouse's proportion of the total taxable income determined under
1.24section
1.25claimant agency, which shall, upon the request of the spouse who does not owe the debt,
2.1determine the amount of the refund belonging to that spouse and refund the amount to
2.2that spouse. For court fines, fees, and surcharges and court-ordered restitution under
2.3section
2.4section
2.5to the spouse who does not owe the debt.
2.6EFFECTIVE DATE.This section is effective for political contribution refund
2.7claims based on contributions made on or after July 1, 2011.
2.8 Sec. 2. Minnesota Statutes 2010, section 289A.50, subdivision 1, is amended to read:
2.9 Subdivision 1. General right to refund. (a) Subject to the requirements of this
2.10section and section
2.11due and who files a written claim for refund will be refunded or credited the overpayment
2.12of the tax determined by the commissioner to be erroneously paid.
2.13(b) The claim must specify the name of the taxpayer, the date when and the period
2.14for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
2.15claims was erroneously paid, the grounds on which a refund is claimed, and other
2.16information relative to the payment and in the form required by the commissioner. An
2.17income tax, estate tax, or corporate franchise tax return, or amended return claiming an
2.18overpayment constitutes a claim for refund.
2.19(c) When, in the course of an examination, and within the time for requesting a
2.20refund, the commissioner determines that there has been an overpayment of tax, the
2.21commissioner shall refund or credit the overpayment to the taxpayer and no demand
2.22is necessary. If the overpayment exceeds $1, the amount of the overpayment must
2.23be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
2.24commissioner is not required to refund. In these situations, the commissioner does not
2.25have to make written findings or serve notice by mail to the taxpayer.
2.26(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
2.27care exceeds the tax against which the credit is allowable, the amount of the excess is
2.28considered an overpayment.
2.29
2.30refunding of such an overpayment shown on the original return filed by a taxpayer.
2.31(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
2.32penalties, and interest reported in the return of the entertainment entity or imposed by
2.33section
2.34less than $1, the commissioner need not refund that amount.
3.1(f) If the surety deposit required for a construction contract exceeds the liability of
3.2the out-of-state contractor, the commissioner shall refund the difference to the contractor.
3.3(g) An action of the commissioner in refunding the amount of the overpayment does
3.4not constitute a determination of the correctness of the return of the taxpayer.
3.5(h) There is appropriated from the general fund to the commissioner of revenue the
3.6amount necessary to pay refunds allowed under this section.
3.7EFFECTIVE DATE.This section is effective for political contribution refund
3.8claims based on contributions made on or after July 1, 2011.
3.9 Sec. 3. Minnesota Statutes 2010, section 290.01, subdivision 6, is amended to read:
3.10 Subd. 6. Taxpayer. The term "taxpayer" means any person or corporation subject to
3.11a tax imposed by this chapter.
3.12
3.13EFFECTIVE DATE.This section is effective for political contribution refund
3.14claims based on contributions made on or after July 1, 2011.
3.15 Sec. 4. REPEALER.
3.16Minnesota Statutes 2010, sections 10A.30; 10A.31, subdivisions 1, 3, 3a, 4, 5, 5a,
3.176, 6a, 7, 7a, 10, 10a, 10b, and 11; 10A.315; 10A.321; 10A.322, subdivision 4; 13.4967,
3.18subdivision 2; and 290.06, subdivision 23, are repealed effective for contributions made
3.19after June 30, 2011.
