Bill Text: MN SF190 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Political contribution refund repeal
Sponsorship: Partisan Bill (Republican 2)
Status: (Introduced - Dead) 2011-02-02 - Referred to Taxes [SF190 Detail]
Download: Minnesota-2011-SF190-Introduced.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.322, subdivision 4; 13.4967, subdivision 2; 290.06,
1.6subdivision 23.
1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.8 Section 1. Minnesota Statutes 2010, section 270A.03, subdivision 7, is amended to
1.9read:
1.10 Subd. 7. Refund. "Refund" means an individual income tax refundor political
1.11contribution refund, pursuant to chapter 290, or a property tax credit or refund, pursuant to
1.12chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
1.13For purposes of this chapter, lottery prizes, as set forth in section349A.08,
1.14subdivision 8 , and amounts granted to persons by the legislature on the recommendation
1.15of the joint senate-house of representatives Subcommittee on Claims shall be treated
1.16as refunds.
1.17In the case of a joint property tax refund payable to spouses under chapter 290A,
1.18the refund shall be considered as belonging to each spouse in the proportion of the total
1.19refund that equals each spouse's proportion of the total income determined under section
1.20290A.03, subdivision 3
. In the case of a joint income tax refund under chapter 289A, the
1.21refund shall be considered as belonging to each spouse in the proportion of the total
1.22refund that equals each spouse's proportion of the total taxable income determined under
1.23section290.01, subdivision 29 . The commissioner shall remit the entire refund to the
1.24claimant agency, which shall, upon the request of the spouse who does not owe the debt,
1.25determine the amount of the refund belonging to that spouse and refund the amount to
2.1that spouse. For court fines, fees, and surcharges and court-ordered restitution under
2.2section611A.04, subdivision 2 , the notice provided by the commissioner of revenue under
2.3section270A.07, subdivision 2 , paragraph (b), serves as the appropriate legal notice
2.4to the spouse who does not owe the debt.
2.5EFFECTIVE DATE.This section is effective for political contribution refund
2.6claims based on contributions made on or after July 1, 2011.
2.7 Sec. 2. Minnesota Statutes 2010, section 289A.50, subdivision 1, is amended to read:
2.8 Subdivision 1. General right to refund. (a) Subject to the requirements of this
2.9section and section289A.40 , a taxpayer who has paid a tax in excess of the taxes lawfully
2.10due and who files a written claim for refund will be refunded or credited the overpayment
2.11of the tax determined by the commissioner to be erroneously paid.
2.12(b) The claim must specify the name of the taxpayer, the date when and the period
2.13for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
2.14claims was erroneously paid, the grounds on which a refund is claimed, and other
2.15information relative to the payment and in the form required by the commissioner. An
2.16income tax, estate tax, or corporate franchise tax return, or amended return claiming an
2.17overpayment constitutes a claim for refund.
2.18(c) When, in the course of an examination, and within the time for requesting a
2.19refund, the commissioner determines that there has been an overpayment of tax, the
2.20commissioner shall refund or credit the overpayment to the taxpayer and no demand
2.21is necessary. If the overpayment exceeds $1, the amount of the overpayment must
2.22be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
2.23commissioner is not required to refund. In these situations, the commissioner does not
2.24have to make written findings or serve notice by mail to the taxpayer.
2.25(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
2.26care exceeds the tax against which the credit is allowable, the amount of the excess is
2.27considered an overpayment.The refund allowed by section
290.06, subdivision 23, is also
2.28considered an overpayment. The requirements of section
270C.33 do not apply to the
2.29refunding of such an overpayment shown on the original return filed by a taxpayer.
2.30(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
2.31penalties, and interest reported in the return of the entertainment entity or imposed by
2.32section290.9201 , the excess must be refunded to the entertainment entity. If the excess is
2.33less than $1, the commissioner need not refund that amount.
2.34(f) If the surety deposit required for a construction contract exceeds the liability of
2.35the out-of-state contractor, the commissioner shall refund the difference to the contractor.
3.1(g) An action of the commissioner in refunding the amount of the overpayment does
3.2not constitute a determination of the correctness of the return of the taxpayer.
3.3(h) There is appropriated from the general fund to the commissioner of revenue the
3.4amount necessary to pay refunds allowed under this section.
3.5EFFECTIVE DATE.This section is effective for political contribution refund
3.6claims based on contributions made on or after July 1, 2011.
3.7 Sec. 3. Minnesota Statutes 2010, section 290.01, subdivision 6, is amended to read:
3.8 Subd. 6. Taxpayer. The term "taxpayer" means any person or corporation subject to
3.9a tax imposed by this chapter.For purposes of section
290.06, subdivision 23, the term
3.10"taxpayer" means an individual eligible to vote in Minnesota under section
201.014.
3.11EFFECTIVE DATE.This section is effective for political contribution refund
3.12claims based on contributions made on or after July 1, 2011.
3.13 Sec. 4. REPEALER.
3.14Minnesota Statutes 2010, sections 10A.322, subdivision 4; 13.4967, subdivision
3.152; and 290.06, subdivision 23, are repealed effective for contributions made after June
3.1630, 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.322, subdivision 4; 13.4967, subdivision 2; 290.06,
1.6subdivision 23.
1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.8 Section 1. Minnesota Statutes 2010, section 270A.03, subdivision 7, is amended to
1.9read:
1.10 Subd. 7. Refund. "Refund" means an individual income tax refund
1.11
1.12chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
1.13For purposes of this chapter, lottery prizes, as set forth in section
1.14subdivision 8
1.15of the joint senate-house of representatives Subcommittee on Claims shall be treated
1.16as refunds.
1.17In the case of a joint property tax refund payable to spouses under chapter 290A,
1.18the refund shall be considered as belonging to each spouse in the proportion of the total
1.19refund that equals each spouse's proportion of the total income determined under section
1.21refund shall be considered as belonging to each spouse in the proportion of the total
1.22refund that equals each spouse's proportion of the total taxable income determined under
1.23section
1.24claimant agency, which shall, upon the request of the spouse who does not owe the debt,
1.25determine the amount of the refund belonging to that spouse and refund the amount to
2.1that spouse. For court fines, fees, and surcharges and court-ordered restitution under
2.2section
2.3section
2.4to the spouse who does not owe the debt.
2.5EFFECTIVE DATE.This section is effective for political contribution refund
2.6claims based on contributions made on or after July 1, 2011.
2.7 Sec. 2. Minnesota Statutes 2010, section 289A.50, subdivision 1, is amended to read:
2.8 Subdivision 1. General right to refund. (a) Subject to the requirements of this
2.9section and section
2.10due and who files a written claim for refund will be refunded or credited the overpayment
2.11of the tax determined by the commissioner to be erroneously paid.
2.12(b) The claim must specify the name of the taxpayer, the date when and the period
2.13for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
2.14claims was erroneously paid, the grounds on which a refund is claimed, and other
2.15information relative to the payment and in the form required by the commissioner. An
2.16income tax, estate tax, or corporate franchise tax return, or amended return claiming an
2.17overpayment constitutes a claim for refund.
2.18(c) When, in the course of an examination, and within the time for requesting a
2.19refund, the commissioner determines that there has been an overpayment of tax, the
2.20commissioner shall refund or credit the overpayment to the taxpayer and no demand
2.21is necessary. If the overpayment exceeds $1, the amount of the overpayment must
2.22be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
2.23commissioner is not required to refund. In these situations, the commissioner does not
2.24have to make written findings or serve notice by mail to the taxpayer.
2.25(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
2.26care exceeds the tax against which the credit is allowable, the amount of the excess is
2.27considered an overpayment.
2.28
2.29refunding of such an overpayment shown on the original return filed by a taxpayer.
2.30(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
2.31penalties, and interest reported in the return of the entertainment entity or imposed by
2.32section
2.33less than $1, the commissioner need not refund that amount.
2.34(f) If the surety deposit required for a construction contract exceeds the liability of
2.35the out-of-state contractor, the commissioner shall refund the difference to the contractor.
3.1(g) An action of the commissioner in refunding the amount of the overpayment does
3.2not constitute a determination of the correctness of the return of the taxpayer.
3.3(h) There is appropriated from the general fund to the commissioner of revenue the
3.4amount necessary to pay refunds allowed under this section.
3.5EFFECTIVE DATE.This section is effective for political contribution refund
3.6claims based on contributions made on or after July 1, 2011.
3.7 Sec. 3. Minnesota Statutes 2010, section 290.01, subdivision 6, is amended to read:
3.8 Subd. 6. Taxpayer. The term "taxpayer" means any person or corporation subject to
3.9a tax imposed by this chapter.
3.10
3.11EFFECTIVE DATE.This section is effective for political contribution refund
3.12claims based on contributions made on or after July 1, 2011.
3.13 Sec. 4. REPEALER.
3.14Minnesota Statutes 2010, sections 10A.322, subdivision 4; 13.4967, subdivision
3.152; and 290.06, subdivision 23, are repealed effective for contributions made after June
3.1630, 2011.
