Munger was excused.

Leighton was excused until 4:05 p.m.

The Chief Clerk proceeded to read the Journal of the preceding day. Otremba moved that further reading of the Journal be suspended and that the Journal be approved as corrected by the Chief Clerk. The motion prevailed.

The following communications were received:

March 1, 1995

The Honorable Irv Anderson

Speaker of the House of Representatives

The State of Minnesota

Dear Speaker Anderson:

It is my honor to inform you that I have received, approved, signed and deposited in the Office of the Secretary of State the following House File:

H. F. No. 137, relating to utilities; abolishing sunset provision related to competitive rates for electric utilities; making technical changes.

Warmest regards,

Arne H. Carlson

Governor

The Honorable Irv Anderson

Speaker of the House of Representatives

The Honorable Allan H. Spear

President of the Senate

I have the honor to inform you that the following enrolled Acts of the 1995 Session of the State Legislature have been received from the Office of the Governor and are deposited in the Office of the Secretary of State for preservation, pursuant to the State Constitution, Article IV, Section 23:

                                    Time and          

S.F.         H.F.   Session Laws    Date ApprovedDate Filed

No.           No.    Chapter No.             1995      1995

137 6 9:52 a.m. March 1 March 1

33 7 9:53 a.m. March 1 March 1

Sincerely,

Joan Anderson Growe

Secretary of State

The Honorable Irv Anderson

Speaker of the House of Representatives

The Honorable Allan H. Spear

President of the Senate

I have the honor to inform you that the following enrolled Act of the 1995 Session of the State Legislature has been received from the Office of the Governor and is deposited in the Office of the Secretary of State for preservation, pursuant to the State Constitution, Article IV, Section 23:

                                  Time and            

S.F.         H.F.   Session Laws  Date Approved  Date Filed

No.           No.    Chapter No.           1995        1995

141 8 11:04 a.m. March 2 March 2

Sincerely,

Joan Anderson Growe

Secretary of State

Carlson from the Committee on Education to which was referred:

H. F. No. 63, A bill for an act relating to education; maximum effort school loan program; approving a capital loan for independent school district No. 727, Big Lake; appropriating money; authorizing the sale of bonds.

Reported the same back with the following amendments:

Delete everything after the enacting clause and insert:

"Section 1. [APPROPRIATION.]

$23,670,000 is appropriated from the maximum effort school loan fund to the commissioner of education to make capital loans to school districts as provided in Minnesota Statutes, sections 124.36 to 124.46.

Sec. 2. [CAPITAL LOAN APPROVAL.]

Subdivision 1. [BIG LAKE.] A capital loan of $9,770,000 is approved for independent school district No. 727, Big Lake.

Subd. 2. [LITTLEFORK-BIG FALLS.] A capital loan of $7,000,000 is approved for independent school district No. 362, Littlefork-Big Falls.

Subd. 3. [KELLIHER.] A capital loan of $6,900,000 is approved for independent school district No. 36, Kelliher.

Sec. 3. [COMMISSIONER REVIEW.]

The commissioner of education shall review the proposed plan and budget of the projects and may reduce the amount of a loan to ensure that a project will be economical. The commissioner may recover the cost incurred by the commissioner for any professional services associated with the final review by reducing the proceeds of the loan paid to a district.

Sec. 4. [BONDS SALE.]

To provide the money appropriated by section 1 from the maximum effort school loan fund, the commissioner of finance, on request of the governor, shall sell and issue bonds of the state in an amount up to $23,670,000 in the manner, on the terms, and with the effect prescribed by Minnesota Statutes, sections 16A.641 to 16A.675, and by the Minnesota Constitution, article XI, sections 4 to 7. The proceeds of the bonds, except accrued interest and any premium received on the sale of the bonds, must be credited to a bond proceeds account in the maximum effort school loan fund."

Delete the title and insert:

"A bill for an act relating to education; approving maximum effort capital loans to independent school district Nos. 727, Big Lake, 362, Littlefork-Big Falls, and 36, Kelliher; appropriating money; authorizing the sale of bonds."

With the recommendation that when so amended the bill pass and be re-referred to the Committee on Capital Investment.

The report was adopted.

Rest from the Committee on Taxes to which was referred:

H. F. No. 153, A bill for an act relating to motor vehicles; providing time limit for refunding motor vehicle registration tax overpayment; amending Minnesota Statutes 1994, section 168.16.

Reported the same back with the recommendation that the bill pass.

The report was adopted.

Anderson, R., from the Committee on Health and Human Services to which was referred:

H. F. No. 346, A bill for an act relating to health; defining first responder; amending Minnesota Statutes 1994, section 144.801, by adding a subdivision.

Reported the same back with the recommendation that the bill pass and be placed on the Consent Calendar.

The report was adopted.

Wenzel from the Committee on Agriculture to which was referred:

H. F. No. 410, A bill for an act relating to agriculture; providing for crop insurance; appropriating money.

Reported the same back with the recommendation that the bill pass and be re-referred to the Committee on Financial Institutions and Insurance.

The report was adopted.

Wenzel from the Committee on Agriculture to which was referred:

H. F. No. 440, A bill for an act relating to taxation; providing a sales tax exemption for sales of certain nonprocessed feed and bedding for horses; amending Minnesota Statutes 1994, section 297A.25, by adding a subdivision.

Reported the same back with the recommendation that the bill pass and be re-referred to the Committee on Taxes.

The report was adopted.

Tunheim from the Committee on Transportation and Transit to which was referred:

H. F. No. 482, A bill for an act relating to motor vehicles; allowing option to register recreational trailers for three years; amending Minnesota Statutes 1994, section 168.013, subdivision 1g.

Reported the same back with the recommendation that the bill pass and be placed on the Consent Calendar.

The report was adopted.

Long from the Committee on Local Government and Metropolitan Affairs to which was referred:

H. F. No. 597, A bill for an act relating to metropolitan government; providing for coordination and consolidation of public safety radio communications systems; providing governance and finance of the state and regional elements of a regionwide public safety radio communication system; extending the public safety channel moratorium; authorizing the use of 911 emergency telephone service fees for costs of the regionwide public safety radio communication system; authorizing the issuance of bonds by the metropolitan council; proposing coding for new law in Minnesota Statutes, chapter 473.

Reported the same back with the following amendments:

Page 1, after line 13, insert:

Section 1. [174.70] [PUBLIC SAFETY RADIO COMMUNICATIONS.]

The commissioner of transportation may exercise the powers granted in this chapter and in sections 473.891 to 473.905, to plan and implement the communications system as provided in sections 473.891 to 473.905."

Pages 2 and 3, delete section 2

Page 3, line 8, delete "13" and insert "18"

Page 3, line 9, delete "Eleven" and insert "Sixteen" and delete "elected"

Page 3, line 14, delete "and" and insert a comma and after "St. Paul" insert ", Bloomington, and Eden Prairie"

Page 3, line 16, delete everything after "(3)" and insert "two elected officials from other metropolitan cities"

Page 3, line 19, delete "this appointment; and" and insert "these appointments;"

Page 3, lines 20 and 21, delete "an area in Minnesota outside of" and insert "a county or a city within a county in Minnesota that is contiguous to"

Page 3, line 23, before the period, insert ";

(5) a sheriff appointed by the governor, who shall consider recommendations made by the metropolitan sheriffs association when making this appointment; and

(6) a police chief appointed by the governor, who shall consider recommendations made by the Minnesota police chiefs association when making this appointment"

Page 3, line 24, delete "12th" and insert "17th"

Page 3, line 25, delete "13th" and insert "18th"

Page 4, line 14, delete "officers" and insert "chair and vice-chair"

Page 4, line 16, after the period, insert "The secretary and treasurer need not be members of the board."

Page 4, line 30, delete "and"

Page 4, line 31, delete "duties" and delete "powers and"

Page 8, delete lines 13 to 18

Page 22, after line 12, insert:

"Sec. 17. [APPROPRIATION; BOND AUTHORIZATION.]

(a) $15,000,000 is appropriated from the bond proceeds fund to the commissioner of transportation for the purposes of implementing the first phase of the public safety radio communications system as provided in Minnesota Statutes, sections 174.70 and 473.894.

(b) To provide the money appropriated by this section from the bond proceeds fund, and to pay bond sale expenses, the commissioner of finance, on request of the governor, shall sell and issue bonds of the state in an amount up to $15,000,000 in the manner, on the terms, and with the effect prescribed by Minnesota Statutes, sections 16A.631 to 16A.675, and by the Minnesota Constitution, article XI, sections 4 to 7."

Page 22, line 17, delete "17" and insert "18"

Renumber the sections in article 1 in sequence

Page 22, after line 18, insert:

Section 1. Minnesota Statutes 1994, section 352.01, subdivision 2a, is amended to read:

Subd. 2a. [INCLUDED EMPLOYEES.] (a) "State employee" includes:

(1) employees of the Minnesota historical society;

(2) employees of the state horticultural society;

(3) employees of the Disabled American Veterans, Department of Minnesota, Veterans of Foreign Wars, Department of Minnesota, if employed before July 1, 1963;

(4) employees of the Minnesota crop improvement association;

(5) employees of the adjutant general who are paid from federal funds and who are not covered by any federal civilian employees retirement system;

(6) employees of the state universities employed under the university activities program;

(7) currently contributing employees covered by the system who are temporarily employed by the legislature during a legislative session or any currently contributing employee employed for any special service as defined in clause (8) of subdivision 2b;

(8) employees of the armory building commission;

(9) permanent employees of the legislature and persons employed or designated by the legislature or by a legislative committee or commission or other competent authority to conduct a special inquiry, investigation, examination, or installation;

(10) trainees who are employed on a full-time established training program performing the duties of the classified position for which they will be eligible to receive immediate appointment at the completion of the training period;

(11) employees of the Minnesota safety council;

(12) any employees on authorized leave of absence from the transit operating division of the former metropolitan transit commission who are employed by the labor organization which is the exclusive bargaining agent representing employees of the transit operating division;

(13) employees of the metropolitan council, metropolitan parks and open space commission, metropolitan sports facilities commission, or the metropolitan mosquito control commission, or metropolitan radio board unless excluded or covered by another public pension fund or plan under section 473.141, subdivision 12, or 473.415, subdivision 3;

(14) judges of the tax court; and

(15) personnel employed on June 30, 1992, by the University of Minnesota in the management, operation, or maintenance of its heating plant facilities, whose employment transfers to an employer assuming operation of the heating plant facilities, so long as the person is employed at the University of Minnesota heating plant by that employer or by its successor organization.

(b) Employees specified in paragraph (a), clause (15), are included employees under paragraph (a) providing that employer and employee contributions are made in a timely manner in the amounts required by section 352.04. Employee contributions must be deducted from salary. Employer contributions are the sole obligation of the employer assuming operation of the University of Minnesota heating plant facilities or any successor organizations to that employer."

Amend the title as follows:

Page 1, line 11, after the semicolon, insert "appropriating money and authorizing the issuance of state bonds; amending Minnesota Statutes 1994, section 352.01, subdivision 2a;"

Page 1, line 12, delete "chapter" and insert "chapters 174; and"

With the recommendation that when so amended the bill pass and be re-referred to the Committee on Governmental Operations.

The report was adopted.

Rest from the Committee on Taxes to which was referred:

H. F. No. 602, A bill for an act relating to taxation; making tax policy, collection, and administrative changes; imposing penalties; amending Minnesota Statutes 1994, sections 60A.15, subdivision 12; 60A.199, subdivisions 8 and 10; 116.07, subdivision 10; 168.012, subdivision 9; 270.06; 270.72, subdivisions 1, 2, and 3; 270B.02, subdivision 3; 270B.14, subdivision 1; 273.121; 273.124, subdivisions 3, 6, and 13; 274.14; 279.03, subdivision 1a; 289A.18, subdivision 2; 289A.20, subdivision 2; 289A.25, by adding a subdivision; 289A.26, subdivision 2a; 289A.38, subdivision 7; 289A.40, subdivision 1; 289A.43; 289A.55, subdivision 7; 289A.60, subdivisions 2, 12, and by adding a subdivision; 290.01, subdivision 7b; 290.015, subdivision 1; 290.191, subdivisions 1, 5, and 6; 290.92, subdivisions 1, 23, and by adding a subdivision; 290.9201, subdivision 3; 290A.03, subdivisions 6 and 13; 290A.04, subdivision 3; 290A.07, subdivision 2a; 294.09, subdivisions 1 and 4; 296.12, subdivisions 3, 4, and 11; 296.141, subdivisions 1, 2, and 6; 296.17, subdivisions 1, 3, 5, and 11; 296.18, subdivisions 1, 2, and 5; 297.08, subdivisions 1 and 3; 297.35, subdivision 1; 297.43, subdivision 2; 297A.25, subdivision 11; 297C.02, subdivision 2; 297C.07; 297C.09; 297C.13, subdivision 1; 297C.14, subdivision 2; 297E.11, subdivision 4; 297E.12, subdivision 2; 299F.26, subdivisions 1 and 4; and 477A.015; proposing coding for new law in Minnesota Statutes, chapters 270; 270B; 296; and 340A; repealing Minnesota Statutes 1994, sections 270.70, subdivisions 8, 9, and 10; 297A.212; and 297A.38; Laws 1994, chapter 510, article 6, section 1.

Reported the same back with the following amendments:

Delete everything after the enacting clause and insert:

Section 1. Minnesota Statutes 1994, section 289A.18, subdivision 2, is amended to read:

Subd. 2. [WITHHOLDING RETURNS, ENTERTAINER WITHHOLDING RETURNS, RETURNS FOR WITHHOLDING FROM PAYMENTS TO OUT-OF-STATE CONTRACTORS, AND WITHHOLDING RETURNS FROM PARTNERSHIPS AND S CORPORATIONS.] Withholding returns are due on or before the last day of the month following the close of the quarterly period. However, if the return shows timely deposits in full payment of the taxes due for that period, the return returns for the first, second, and third quarters may be filed on or before the tenth day of the second calendar month following the period and the return for the fourth quarter may be filed on or before the 28th day of the second calendar month following the period. An employer, in preparing a quarterly return, may take credit for monthly deposits previously made for that quarter. Entertainer withholding tax returns are due within 30 days after each performance. Returns for withholding from payments to out-of-state contractors are due within 30 days after the payment to the contractor. Returns for withholding by partnerships are due on or before the due date specified for filing partnership returns. Returns for withholding by S corporations are due on or before the due date specified for filing corporate franchise tax returns.

Sec. 2. Minnesota Statutes 1994, section 289A.20, subdivision 2, is amended to read:

Subd. 2. [WITHHOLDING FROM WAGES, ENTERTAINER WITHHOLDING, WITHHOLDING FROM PAYMENTS TO OUT-OF-STATE CONTRACTORS, AND WITHHOLDING BY PARTNERSHIPS AND SMALL BUSINESS CORPORATIONS.] (a) A tax required to be deducted and withheld during the quarterly period must be paid on or before the last day of the month following the close of the quarterly period, unless an earlier time for payment is provided. A tax required to be deducted and withheld from compensation of an entertainer and from a payment to an out-of-state contractor must be paid on or before the date the return for such tax must be filed under section 289A.18, subdivision 2. Taxes required to be deducted and withheld by partnerships and S corporations must be paid on or before the date the return must be filed under section 289A.18, subdivision 2.

(b) An employer who, during the previous quarter, withheld more than $500 $1,500 of tax under section 290.92, subdivision 2a or 3, or 290.923, subdivision 2, must deposit tax withheld under those sections with the commissioner within the time allowed to deposit the employer's federal withheld employment taxes under Treasury Regulation, section 31.6302-1, without regard to the safe harbor or de minimus rules in subparagraph (f) or the one-day rule in subsection (c), clause (3). Taxpayers must submit a copy of their federal notice of deposit status to the commissioner upon request by the commissioner.

(c) The commissioner may prescribe by rule other return periods or deposit requirements. In prescribing the reporting period, the commissioner may classify payors according to the amount of their tax liability and may adopt an appropriate reporting period for the class that the commissioner judges to be consistent with efficient tax collection. In no event will the duration of the reporting period be more than one year.

(d) If less than the correct amount of tax is paid to the commissioner, proper adjustments with respect to both the tax and the amount to be deducted must be made, without interest, in the manner and at the times the commissioner prescribes. If the underpayment cannot be adjusted, the amount of the underpayment will be assessed and collected in the manner and at the times the commissioner prescribes.

(e) If the aggregate amount of the tax withheld during a fiscal year ending June 30 under section 290.92, subdivision 2a or 3, is equal to or exceeds $120,000 $50,000, the employer must remit each required deposit in the subsequent calendar year by means of a funds transfer as defined in section 336.4A-104, paragraph (a). The funds transfer payment date, as defined in section 336.4A-401, must be on or before the date the deposit is due. If the date the deposit is due is not a funds transfer business day, as defined in section 336.4A-105, paragraph (a), clause (4), the payment date must be on or before the funds transfer business day next following the date the deposit is due.

(f) Providers of payroll services who remit withholding deposits on behalf of 50 or more employers, or on behalf of any employer with aggregate amounts over the threshold in paragraph (e), must remit all deposits by means of a funds transfer as provided in paragraph (e), regardless of the aggregate amount of tax withheld during a fiscal year for all of the employers.

Sec. 3. Minnesota Statutes 1994, section 289A.38, subdivision 7, is amended to read:

Subd. 7. [FEDERAL TAX CHANGES.] If the amount of income, items of tax preference, deductions, or credits for any year of a taxpayer 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, or credits, or, in the case of estate tax, where there are adjustments to the taxable estate resulting in a change to the credit for state death taxes, the taxpayer shall report the change or correction or renegotiation results in writing to the commissioner, in the form required by the commissioner. The report must be submitted within 90 180 days after the final determination and must concede the accuracy of the determination or state how it is wrong be in the form of either an amended Minnesota return conceding the accuracy of the federal determination or a letter detailing how the federal determination is incorrect or does not change the Minnesota tax. A taxpayer filing an amended federal tax return must also file a copy of the amended return with the commissioner of revenue within 90 180 days after filing the amended return.

Sec. 4. Minnesota Statutes 1994, section 289A.55, subdivision 7, is amended to read:

Subd. 7. [INSTALLMENT PAYMENTS; ESTATE TAX.] Interest must be paid on unpaid installment payments of the tax authorized under section 289A.30, subdivision 2, beginning on the date the tax was due without regard to extensions allowed or extensions elected, at the rate of interest in effect under given in section 270.75, nine months following the date of death.

Sec. 5. Minnesota Statutes 1994, section 289A.60, is amended by adding a subdivision to read:

Subd. 24. [PENALTY FOR FAILURE TO NOTIFY OF FEDERAL CHANGE.] If a person fails to report to the commissioner a change or correction of the person's federal return in the manner and time prescribed in section 289A.38, subdivision 7, 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.

Sec. 6. Minnesota Statutes 1994, section 290.01, subdivision 7b, is amended to read:

Subd. 7b. [RESIDENT TRUST.] Resident trust means a trust, except a grantor type trust, which is administered in this state either (1) was created by a will of a decedent who at his or her death was domiciled in this state or (2) is an irrevocable trust, the grantor of which was domiciled in this state at the time the trust became irrevocable. For the purpose of this subdivision, a trust is considered irrevocable to the extent the grantor is not treated as the owner thereof under sections 671 to 678 of the Internal Revenue Code. The term "grantor type trust" means a trust where the income or gains of the trust are taxable to the grantor or others treated as substantial owners under sections 671 to 678 of the Internal Revenue Code.

Sec. 7. Minnesota Statutes 1994, section 290.015, subdivision 1, is amended to read:

Subdivision 1. [GENERAL RULE.] (a) Except as provided in subdivision 3, a person that conducts a trade or business that has a place of business in this state, regularly has employees or independent contractors conducting business activities on its behalf in this state, or owns or leases real property located in this state or tangible personal property located in this state as defined in section 290.191, subdivision 6, paragraph (e), is subject to the taxes imposed by this chapter.

(b) Except as provided in subdivision 3, a person that conducts a trade or business not described in paragraph (a) is subject to the taxes imposed by this chapter if the trade or business obtains or regularly solicits business from within this state, without regard to physical presence in this state.

(c) For purposes of paragraph (b), business from within this state includes, but is not limited to:

(1) sales of products or services of any kind or nature to customers in this state who receive the product or service in this state;

(2) sales of services which are performed from outside this state but the benefits of which services are consumed received in this state;

(3) transactions with customers in this state that involve intangible property and result in income flowing to the person from within this state as provided in section 290.191;

(4) leases of tangible personal property that is located in this state as defined in section 290.191, subdivision 6, paragraph (e);

(5) sales and leases of real property located in this state; and

(6) if a financial institution, deposits received from customers in this state.

(d) For purposes of paragraph (b), solicitation includes, but is not limited to:

(1) the distribution, by mail or otherwise, without regard to the state from which such distribution originated or in which the materials were prepared, of catalogs, periodicals, advertising flyers, or other written solicitations of business to customers in this state;

(2) display of advertisements on billboards or other outdoor advertising in this state;

(3) advertisements in newspapers published in this state;

(4) advertisements in trade journals or other periodicals, the circulation of which is primarily within this state;

(5) advertisements in a Minnesota edition of a national or regional publication or a limited regional edition of which this state is included of a broader regional or national publication which are not placed in other geographically defined editions of the same issue of the same publication;

(6) advertisements in regional or national publications in an edition which is not by its contents geographically targeted to Minnesota, but which is sold over the counter in Minnesota or by subscription to Minnesota residents;

(7) advertisements broadcast on a radio or television station located in Minnesota; or

(8) any other solicitation by telegraph, telephone, computer database, cable, optic, microwave, or other communication system.

Sec. 8. Minnesota Statutes 1994, section 290.191, subdivision 1, is amended to read:

Subdivision 1. [GENERAL RULE.] (a) Except as otherwise provided in section 290.17, subdivision 5, the net income from a trade or business carried on partly within and partly without this state must be apportioned to this state as provided in this section.

(b) For purposes of this section, "state" means a state of the United States, the District of Columbia, the commonwealth of Puerto Rico, or any territory or possession of the United States or any foreign country.

Sec. 9. Minnesota Statutes 1994, section 290.191, subdivision 5, is amended to read:

Subd. 5. [DETERMINATION OF SALES FACTOR.] 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 sales factor:

(1) interest;

(2) dividends;

(3) sales of capital assets as defined in section 1221 of the Internal Revenue Code;

(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;

(5) sales of debt instruments as defined in section 1275(a)(1) of the Internal Revenue Code or sales of stock; and

(6) royalties, fees, or other like income of a type which qualify for a subtraction from federal taxable income under section 290.01, subdivision 19(d)(11).

(b) Sales of tangible personal property are made within this state if the property is received by a purchaser at a point within this state, and the taxpayer is taxable in this state, regardless of the f.o.b. point, other conditions of the sale, or the ultimate destination of the property.

(c) Tangible personal property delivered to a common or contract carrier or foreign vessel for delivery to a purchaser in another state or nation is a sale in that state or nation, regardless of f.o.b. point or other conditions of the sale.

(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.

(g) Receipts from the lease or rental of tangible personal property, including finance 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. Moving property including, but not limited to, motor vehicles, rolling stock, aircraft, vessels, or mobile equipment is located in this state if:

(1) the operation of the property is entirely within this state; or

(2) the operation of the property is in two or more states and the principal base of operations from which the property is sent out is in this state.

(h) Royalties and other income not described in paragraph (a), clause (6), 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 in which the benefits of where the services are consumed received. If the benefits are consumed in more than one state, the receipts from those benefits must be apportioned to this state pro rata according to the portion of the benefits consumed in this state. If the extent to which the benefits of services are consumed in this state is not readily determinable, the benefits of the 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 where it has a fixed place of doing business. If the state where the services are received is not readily determinable or is a state where the corporation, partnership, or trust receiving the service does not have a fixed place of doing business, the services shall be deemed to be consumed 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 benefits of the services shall be deemed to be consumed received at the office of the customer to which the services are billed.

Sec. 10. Minnesota Statutes 1994, section 290.191, subdivision 6, is amended to read:

Subd. 6. [DETERMINATION OF RECEIPTS FACTOR FOR FINANCIAL INSTITUTIONS.] (a) For purposes of this section, the rules in this subdivision and subdivisions 7 and subdivision 8 apply in determining the receipts factor for financial institutions.

(b) "Receipts" for this purpose means gross income, including net taxable gain on disposition of assets, including securities and money market instruments, when derived from transactions and activities in the regular course of the taxpayer's trade or business.

(c) "Money market instruments" means federal funds sold and securities purchased under agreements to resell, commercial paper, banker's acceptances, and purchased certificates of deposit and similar instruments to the extent that the instruments are reflected as assets under generally accepted accounting principles.

(d) "Securities" means United States Treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock, bonds, and other securities, participations in securities backed by mortgages held by United States or state government agencies, loan-backed securities and similar investments to the extent the investments are reflected as assets under generally accepted accounting principles.

(e) Receipts from the lease or rental of real or tangible personal property, including both finance leases and true leases, must be attributed to this state if the property is located in this state. Tangible personal property that is characteristically moving property, such as motor vehicles, rolling stock, aircraft, vessels, mobile equipment, and the like, is considered to be located in a state if:

(1) the operation of the property is entirely within the state; or

(2) the operation of the property is in two or more states, but the principal base of operations from which the property is sent out is in the state.

(f) Interest income and other receipts from assets in the nature of loans that are secured primarily by real estate or tangible personal property must be attributed to this state if the security property is located in this state under the principles stated in paragraph (e).

(g) Interest income and other receipts from consumer loans not secured by real or tangible personal property that are made to residents of this state, whether at a place of business, by traveling loan officer, by mail, by telephone or other electronic means, must be attributed to this state.

(h) Interest income and other receipts from commercial loans and installment obligations that are unsecured by real or tangible personal property or secured by intangible property must be attributed to this state if the proceeds of the loan are to be applied in this state. If it cannot be determined where the funds are to be applied, the income and receipts are attributed to the state in which the office of the borrower from which the application would be made in the regular course of business is located. If this cannot be determined, the transaction is disregarded in the apportionment formula.

(i) Interest income and other receipts from a participating financial institution's portion of participation and syndication loans must be attributed under paragraphs (e) to (h). A participation loan is an arrangement in which a lender makes a loan to a borrower and then sells, assigns, or otherwise transfers all or a part of the loan to a purchasing financial institution. A syndication loan is a loan transaction involving multiple financial institutions in which all the lenders are named as parties to the loan documentation, are known to the borrower, and have privity of contract with the borrower.

(j) Interest income and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees must be attributed to the state to which the card charges and fees are regularly billed.

(k) Merchant discount income derived from financial institution credit card holder transactions with a merchant must be attributed to the state in which the merchant is located. In the case of merchants located within and outside the state, only receipts from merchant discounts attributable to sales made from locations within the state are attributed to this state. It is presumed, subject to rebuttal, that the location of a merchant is the address shown on the invoice submitted by the merchant to the taxpayer.

(l) Receipts from the performance of fiduciary and other services must be attributed to the state in which the benefits of the services are consumed received. If the benefits are consumed in more than one state, the receipts from those benefits must be apportioned to this state pro rata according to the portion of the benefits consumed in this state. For the purposes of this section, services provided to a corporation, partnership, or trust must be attributed to

a state where it has a fixed place of doing business. If the extent to which the benefits of state where the services are consumed in this state received is not readily determinable or is a state where the corporation, partnership, or trust does not have a fixed place of doing business, the benefits of the services shall be deemed to be consumed 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 benefits of the services shall be deemed to be consumed received at the office of the customer to which the services are billed.

(m) Receipts from the issuance of travelers checks and money orders must be attributed to the state in which the checks and money orders are purchased.

(n) Receipts from investments of a financial institution in securities and from money market instruments must be apportioned to this state based on the ratio that total deposits from this state, its residents, including any business with an office or other place of business in this state, its political subdivisions, agencies, and instrumentalities bear to the total deposits from all states, their residents, their political subdivisions, agencies, and instrumentalities. In the case of an unregulated financial institution subject to this section, these receipts are apportioned to this state based on the ratio that its gross business income, excluding such receipts, earned from sources within this state bears to gross business income, excluding such receipts, earned from sources within all states. For purposes of this subdivision, deposits made by this state, its residents, its political subdivisions, agencies, and instrumentalities must be attributed to this state, whether or not the deposits are accepted or maintained by the taxpayer at locations within this state.

(o) A financial institution's interest in property described in section 290.015, subdivision 3, paragraph (b), is included in the receipts factor in the same manner as assets in the nature of securities or money market instruments are included in paragraph (n).

Sec. 11. Minnesota Statutes 1994, section 290.92, subdivision 1, is amended to read:

Subdivision 1. [DEFINITIONS.] (1) [WAGES.] For purposes of this section, the term "wages" means the same as that term is defined in section 3401(a) and (f) of the Internal Revenue Code, except wages shall not include agricultural labor as defined in section 3121(g) of the Internal Revenue Code.

(2) [PAYROLL PERIOD.] For purposes of this section the term "payroll period" means a period for which a payment of wages is ordinarily made to the employee by the employee's employer, and the term "miscellaneous payroll period" means a payroll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period.

(3) [EMPLOYEE.] For purposes of this section the term "employee" means any resident individual performing services for an employer, either within or without, or both within and without the state of Minnesota, and every nonresident individual performing services within the state of Minnesota, the performance of which services constitute, establish, and determine the relationship between the parties as that of employer and employee. As used in the preceding sentence, the term "employee" includes an officer of a corporation, and an officer, employee, or elected official of the United States, a state, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing.

(4) [EMPLOYER.] For purposes of this section the term "employer" means any person, including individuals, fiduciaries, estates, trusts, partnerships, limited liability companies, and corporations transacting business in or deriving any income from sources within the state of Minnesota for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that if the person for whom the individual performs or performed the services does not have legal control of the payment of the wages for such services, the term "employer," except for purposes of paragraph (1), means the person having legal control of the payment of such wages. As used in the preceding sentence, the term "employer" includes any corporation, individual, estate, trust, or organization which is exempt from taxation under section 290.05 and further includes, but is not limited to, officers of corporations who have legal control, either individually or jointly with another or others, of the payment of the wages.

(5) [NUMBER OF WITHHOLDING EXEMPTIONS CLAIMED.] For purposes of this section, the term "number of withholding exemptions claimed" means the number of withholding exemptions claimed in a withholding exemption certificate in effect under subdivision 5, except that if no such certificate is in effect, the number of withholding exemptions claimed shall be considered to be zero.

Sec. 12. Minnesota Statutes 1994, section 290.9201, subdivision 3, is amended to read:

Subd. 3. [CREDIT AGAINST TAX.] Each calendar year an entertainment entity may take a nonrefundable credit of $100 $120 against the tax imposed by this section.

Sec. 13. [OMISSIONS FROM INHERITANCE OR ESTATE TAX RETURN.]

Effective for decedents dying before August 1, 1990, the provisions of Minnesota Statutes, section 289A.38, subdivision 6, apply to assets omitted from an inheritance tax return or estate tax return rather than the provisions of Minnesota Statutes 1988, section 291.11, subdivision 1, clause (2)(c).

Sec. 14. [EFFECTIVE DATE.]

Section 1 is effective for returns due after December 31, 1995. Section 2 as it relates to quarterly withholding deposits is effective for withholding done after December 31, 1995, and the remainder of section 2 is effective for payments due after December 31, 1995. Sections 3 and 5 are effective for federal determinations after December 31, 1995. Section 4 is effective for estates of decedents dying after the date of final enactment. Section 6 is effective for deaths after December 31, 1995, and trusts that become irrevocable after December 31, 1995. Sections 7 to 10 are effective for tax years beginning after December 31, 1995. Section 11 is effective for wages paid after December 31, 1995. Section 12 is effective for tax years beginning after December 31, 1994.

Section 1. Minnesota Statutes 1994, section 168.012, subdivision 9, is amended to read:

Subd. 9. [MANUFACTURED HOMES.] Manufactured homes and park trailers shall not be taxed as motor vehicles using the public streets and highways and shall be exempt from the motor vehicle tax provisions of this chapter. Except as provided in section 273.125, manufactured homes and park trailers shall be taxed as personal property. The provisions of Minnesota Statutes 1957, section 272.02 or any other act providing for tax exemption shall be inapplicable to manufactured homes and park trailers, except such manufactured homes as are held by a licensed dealer and exempted as inventory. Travel trailers not conspicuously displaying current registration plates on the property tax assessment date shall be taxed as manufactured homes if occupied as human dwelling places. Park trailers not used on the highway during any calendar year must be taxed as manufactured homes if occupied as human dwelling places.park trailers used on the highway during any calendar year must be taxed under section 168.013, subdivision 1j.

Sec. 2. Minnesota Statutes 1994, section 273.124, subdivision 3, is amended to read:

Subd. 3. [COOPERATIVES AND CHARITABLE CORPORATIONS.] When one or more dwellings, or one or more buildings which each contain several dwelling units, are owned by a corporation or association organized under chapter 308A, and each person who owns a share or shares in the corporation or association is entitled to occupy a dwelling, or dwelling unit in the building, the corporation or association may claim homestead treatment for each dwelling, or for each unit in case of a building containing several dwelling units, for the dwelling or for the part of the value of the building occupied by a shareholder. Each dwelling or unit must be designated by legal description or number, and the net tax capacity of each dwelling that qualifies for assessment under this subdivision must include not more than one-half acre of land, if platted, nor more than 80 acres if unplatted. The net tax capacity of the building or buildings containing several dwelling units is the sum of the net tax capacities of each of the respective units comprising the building. To qualify for the treatment provided by this subdivision, the corporation or association must be wholly owned by persons having a right to occupy a dwelling or dwelling unit owned by the corporation or association. A charitable corporation organized under the laws of Minnesota and not otherwise exempt thereunder with no outstanding stock qualifies for homestead treatment with respect to member residents of the dwelling units who have purchased and hold residential participation warrants entitling them to occupy the units.

When dwelling units no longer qualify under this subdivision, the current owner must notify the assessor within 60 days. Failure to notify the assessor within 60 days shall result in the loss of benefits under this subdivision for taxes payable in the year that the failure is discovered. For these purposes, "benefits under this subdivision" means the difference in the net tax capacity of the units which no longer qualify as computed under this subdivision and as computed under the otherwise applicable law, times the local tax rate applicable to the building for that taxes payable year. Upon discovery of a failure to notify, the assessor shall inform the auditor of the difference in net tax

capacity for the building or buildings in which units no longer qualify, and the auditor shall calculate the benefits under this subdivision. Such amount, plus a penalty equal to 100 percent of that amount, shall then be demanded of the building's owner. The property owner may appeal the county's determination by filing a notice of appeal with the Minnesota tax court within 60 days of the date of the notice from the county. Unless inconsistent with the provisions of this subdivision, and except for the provisions of section 278.03 requiring partial payments, the tax court shall treat the appeal as a chapter 278 property tax appeal. If the amount of the benefits under this subdivision and penalty are not paid within 60 days, and if no appeal has been filed, the county auditor shall certify the amount of the benefit and penalty to the succeeding year's tax list to be collected as part of the property taxes on the affected buildings.

Sec. 3. Minnesota Statutes 1994, section 273.124, subdivision 6, is amended to read:

Subd. 6. [LEASEHOLD COOPERATIVES.] When one or more dwellings or one or more buildings which each contain several dwelling units is owned by a nonprofit corporation subject to the provisions of chapter 317A and qualifying under section 501(c)(3) or 501(c)(4) of the Internal Revenue Code of 1986, as amended through December 31, 1990, or a limited partnership which corporation or partnership operates the property in conjunction with a cooperative association, and has received public financing, homestead treatment may be claimed by the cooperative association on behalf of the members of the cooperative for each dwelling unit occupied by a member of the cooperative. The cooperative association must provide the assessor with the social security numbers of those members. To qualify for the treatment provided by this subdivision, the following conditions must be met:

(a) the cooperative association must be organized under chapter 308A and all voting members of the board of directors must be resident tenants of the cooperative and must be elected by the resident tenants of the cooperative;

(b) the cooperative association must have a lease for occupancy of the property for a term of at least 20 years, which permits the cooperative association, while not in default on the lease, to participate materially in the management of the property, including material participation in establishing budgets, setting rent levels, and hiring and supervising a management agent;

(c) to the extent permitted under state or federal law, the cooperative association must have a right under a written agreement with the owner to purchase the property if the owner proposes to sell it; if the cooperative association does not purchase the property it is offered for sale, the owner may not subsequently sell the property to another purchaser at a price lower than the price at which it was offered for sale to the cooperative association unless the cooperative association approves the sale;

(d) a minimum of 40 percent of the cooperative association's members must have incomes at or less than 60 percent of area median gross income as determined by the United States Secretary of Housing and Urban Development under section 142(d)(2)(B) of the Internal Revenue Code of 1986, as amended through December 31, 1991. For purposes of this clause, "member income" means the income of a member existing at the time the member acquires cooperative membership;

(e) if a limited partnership owns the property, it must include as the managing general partner a nonprofit organization operating under the provisions of chapter 317A and qualifying under section 501(c)(3) or 501(c)(4) of the Internal Revenue Code of 1986, as amended through December 31, 1990, and the limited partnership agreement must provide that the managing general partner have sufficient powers so that it materially participates in the management and control of the limited partnership;

(f) prior to becoming a member of a leasehold cooperative described in this subdivision, a person must have received notice that (1) describes leasehold cooperative property in plain language, including but not limited to the effects of classification under this subdivision on rents, property taxes and tax credits or refunds, and operating expenses, and (2) states that copies of the articles of incorporation and bylaws of the cooperative association, the lease between the owner and the cooperative association, a sample sublease between the cooperative association and a tenant, and, if the owner is a partnership, a copy of the limited partnership agreement, can be obtained upon written request at no charge from the owner, and the owner must send or deliver the materials within seven days after receiving any request;

(g) if a dwelling unit of a building was occupied on the 60th day prior to the date on which the unit became leasehold cooperative property described in this subdivision, the notice described in paragraph (f) must have been sent by first class mail to the occupant of the unit at least 60 days prior to the date on which the unit became leasehold cooperative property. For purposes of the notice under this paragraph, the copies of the documents referred

to in paragraph (f) may be in proposed version, provided that any subsequent material alteration of those documents made after the occupant has requested a copy shall be disclosed to any occupant who has requested a copy of the document. Copies of the articles of incorporation and certificate of limited partnership shall be filed with the secretary of state after the expiration of the 60-day period unless the change to leasehold cooperative status does not proceed;

(h) the county attorney of the county in which the property is located must certify to the assessor that the property meets the requirements of this subdivision;

(i) the public financing received must be from at least one of the following sources:

(1) tax increment financing proceeds used for the acquisition or rehabilitation of the building or interest rate write-downs relating to the acquisition of the building;

(2) government issued bonds exempt from taxes under section 103 of the Internal Revenue Code of 1986, as amended through December 31, 1991, the proceeds of which are used for the acquisition or rehabilitation of the building;

(3) programs under section 221(d)(3), 202, or 236, of Title II of the National Housing Act;

(4) rental housing program funds under Section 8 of the United States Housing Act of 1937 or the market rate family graduated payment mortgage program funds administered by the Minnesota housing finance agency that are used for the acquisition or rehabilitation of the building;

(5) low-income housing credit under section 42 of the Internal Revenue Code of 1986, as amended through December 31, 1991;

(6) public financing provided by a local government used for the acquisition or rehabilitation of the building, including grants or loans from (i) federal community development block grants; (ii) HOME block grants; or (iii) residential rental bonds issued under chapter 474A; or

(7) other rental housing program funds provided by the Minnesota housing finance agency for the acquisition or rehabilitation of the building;

(j) at the time of the initial request for homestead classification or of any transfer of ownership of the property, the governing body of the municipality in which the property is located must hold a public hearing and make the following findings:

(1) that the granting of the homestead treatment of the apartment's units will facilitate safe, clean, affordable housing for the cooperative members that would otherwise not be available absent the homestead designation;

(2) that the owner has presented information satisfactory to the governing body showing that the savings garnered from the homestead designation of the units will be used to reduce tenant's rents or provide a level of furnishing or maintenance not possible absent the designation; and

(3) that the requirements of paragraphs (b), (d), and (i) have been met.

Homestead treatment must be afforded to units occupied by members of the cooperative association and the units must be assessed as provided in subdivision 3, provided that any unit not so occupied shall be classified and assessed pursuant to the appropriate class. No more than three acres of land may, for assessment purposes, be included with each dwelling unit that qualifies for homestead treatment under this subdivision.

When dwelling units no longer qualify under this subdivision, the current owner must notify the assessor within 60 days. Failure to notify the assessor within 60 days shall result in the loss of benefits under this subdivision for taxes payable in the year that the failure is discovered. For these purposes, "benefits under this subdivision" means the difference in the net tax capacity of the units which no longer qualify as computed under this subdivision and as computed under the otherwise applicable law, times the local tax rate applicable to the building for that taxes payable year. Upon discovery of a failure to notify, the assessor shall inform the auditor of the difference in net tax capacity for the building or buildings in which units no longer qualify, and the auditor shall calculate the benefits under this subdivision. Such amount, plus a penalty equal to 100 percent of that amount, shall then be demanded of the building's owner. The property owner may appeal the county's determination by filing a notice of appeal with the

Minnesota tax court within 60 days of the date of the notice from the county. Unless inconsistent with the provisions of this subdivision, and except for the provisions of section 278.03 requiring partial payments, the tax court shall treat the appeal as a chapter 278 property tax appeal. If the amount of the benefits under this subdivision and penalty are not paid within 60 days, and if no appeal has been filed, the county auditor shall certify the amount of the benefit and penalty to the succeeding year's tax list to be collected as part of the property taxes on the affected buildings.

Sec. 4. Minnesota Statutes 1994, section 274.14, is amended to read:

274.14 [LENGTH OF SESSION; RECORD.]

The county board of equalization or the special board of equalization appointed by it shall meet during the last two weeks in June that contain ten meeting days, in June. For this purpose, "meeting days" are defined as any day of the week excluding Saturday and Sunday. No action taken by the county board of review after June 30 is valid, except for corrections permitted in sections 273.01 and 274.01. The county auditor shall keep an accurate record of the proceedings and orders of the board. The record must be published like other proceedings of county commissioners. A copy of the published record must be sent to the commissioner of revenue, with the abstract of assessment required by section 274.16.

Sec. 5. Minnesota Statutes 1994, section 289A.60, subdivision 12, is amended to read:

Subd. 12. [PENALTIES RELATING TO PROPERTY TAX REFUNDS.] (a) If the commissioner determines that a property tax refund claim is or was excessive and was filed with fraudulent intent, the claim must be disallowed in full. If the claim has been paid, the amount disallowed may be recovered by assessment and collection.

(b) If it is determined that a property tax refund claim is excessive and was negligently prepared, ten percent of the corrected claim must be disallowed. If the claim has been paid, the amount disallowed must be recovered by assessment and collection.

(c) An owner or managing agent who knowingly without reasonable cause fails to give a certificate of rent constituting property tax to a renter, as required by section 290A.19, paragraph (a), is liable to the commissioner for a penalty of $100 for each failure.

(d) If the owner or managing agent knowingly gives rent certificates that report total rent constituting property taxes in excess of the amount of actual rent constituting property taxes paid on the rented part of a property, the owner or managing agent is liable for a penalty equal to the greater of (1) $100 or (2) 50 percent of the excess that is reported. An overstatement of rent constituting property taxes is presumed to be knowingly made if it exceeds by ten percent or more the actual rent constituting property taxes.

(e) No claim is allowed if the initial claim is filed more than one year after the original due date for filing the claim.

Sec. 6. Minnesota Statutes 1994, section 290A.03, subdivision 6, is amended to read:

Subd. 6. [HOMESTEAD.] "Homestead" means the dwelling occupied as the claimant's principal residence and so much of the land surrounding it, not exceeding ten acres, as is reasonably necessary for use of the dwelling as a home and any other property used for purposes of a homestead as defined in section 273.13, subdivision 22, except for agricultural land assessed as part of a homestead pursuant to section 273.13, subdivision 23, "homestead" is limited to 320 acres or, where the farm homestead is rented, one acre. The homestead may be owned or rented and may be a part of a multidwelling or multipurpose building and the land on which it is built. A manufactured home, as defined in section 273.125, subdivision 8, or a park trailer taxed as a manufactured home under section 168.012, subdivision 9, assessed as personal property may be a dwelling for purposes of this subdivision.

Sec. 7. Minnesota Statutes 1994, section 290A.03, subdivision 13, is amended to read:

Subd. 13. [PROPERTY TAXES PAYABLE.] "Property taxes payable" means the property tax exclusive of special assessments, penalties, and interest payable on a claimant's homestead before reductions made under section 273.13 but after deductions made under sections 273.135, 273.1391, 273.42, subdivision 2, and any other state paid property tax credits in any calendar year. In the case of a claimant who makes ground lease payments, "property taxes payable" includes the amount of the payments directly attributable to the property taxes assessed against the parcel on which the house is located. No apportionment or reduction of the "property taxes payable" shall be required for the use of a portion of the claimant's homestead for a business purpose if the claimant does not deduct any business

depreciation expenses for the use of a portion of the homestead in the determination of federal adjusted gross income. For homesteads which are manufactured homes as defined in section 274.19, subdivision 8, and for homesteads which are park trailers taxed as manufactured homes under section 168.012, subdivision 9, "property taxes payable" shall also include the amount of the gross rent paid in the preceding year for the site on which the homestead is located, which is attributable to the net tax paid on the site. The amount attributable to property taxes shall be determined by multiplying the net tax on the parcel by a fraction, the numerator of which is the gross rent paid for the calendar year for the site and the denominator of which is the gross rent paid for the calendar year for the parcel. When a homestead is owned by two or more persons as joint tenants or tenants in common, such tenants shall determine between them which tenant may claim the property taxes payable on the homestead. If they are unable to agree, the matter shall be referred to the commissioner of revenue whose decision shall be final. Property taxes are considered payable in the year prescribed by law for payment of the taxes.

In the case of a claim relating to "property taxes payable," the claimant must have owned and occupied the homestead on January 2 of the year in which the tax is payable and (i) the property must have been classified as homestead property pursuant to section 273.13, subdivision 22 or 23, on or before December 15 of the assessment year to which the "property taxes payable" relate; or (ii) the claimant must provide documentation from the local assessor that application for homestead classification has been made on or before December 15 of the year in which the "property taxes payable" were payable and that the assessor has approved the application.

Sec. 8. Minnesota Statutes 1994, section 290A.04, subdivision 3, is amended to read:

Subd. 3. The commissioner of revenue shall construct and make available to taxpayers a comprehensive table showing the property taxes to be paid and refund allowed at various levels of income and assessment. The table shall follow the schedule of income percentages, maximums and other provisions specified in subdivision 2, except that the commissioner may graduate the transition between income brackets. All refunds shall be computed in accordance with tables prepared and issued by the commissioner of revenue.

The commissioner shall include on the form an appropriate space or method for the claimant to identify if the property taxes paid are for a manufactured home, as defined in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured home under section 168.012, subdivision 9.

Sec. 9. Minnesota Statutes 1994, section 290A.07, subdivision 2a, is amended to read:

Subd. 2a. A claimant who is a renter or a homeowner who occupies a manufactured home, as defined in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured home under section 168.012, subdivision 9, shall receive full payment after August 1 and before August 15 or 60 days after receipt of the application, whichever is later.

Sec. 10. [REPEALER.]

Minnesota Statutes 1994, section 168.013, subdivision 1j, is repealed.

Sec. 11. [EFFECTIVE DATE.]

Sections 1 and 4 are effective for taxes payable in 1997 and thereafter. Sections 2 and 3 are effective January 1, 1996, and thereafter. Section 5 is effective for certificates of rent paid required after the date of final enactment. Sections 6 to 9 are effective for refunds based on property taxes paid in 1997 and thereafter, and for rent paid in 1996 and thereafter. Section 10 is effective January 1, 1997.

Section 1. Minnesota Statutes 1994, section 297.08, subdivision 1, is amended to read:

Subdivision 1. [CONTRABAND DEFINED.] The following are declared to be contraband:

(1) All packages which do not have stamps affixed to them as provided in sections 297.01 to 297.13, including but not limited to (i) packages with illegible stamps and packages with stamps that are not complete or whole even if the stamps are legible, and (ii) all devices for the vending of cigarettes in which such unstamped packages as defined in item (i) are found, including all contents contained within the devices.

(2) Any device for the vending of cigarettes and all packages of cigarettes contained therein, where the device does not afford at least partial visibility of contents. Where any package exposed to view does not carry the stamp required by sections 297.01 to 297.13, it shall be presumed that all packages contained in the device are unstamped and contraband.

(3) Any device for the vending of cigarettes to which the commissioner or authorized agents have been denied access for the inspection of contents. In lieu of seizure, the commissioner or an agent may seal the device to prevent its use until inspection of contents is permitted.

(4) Any device for the vending of cigarettes which does not carry the name and address of the owner, plainly marked and visible from the front of the machine.

(5) Any device including, but not limited to, motor vehicles, trailers, snowmobiles, airplanes, and boats used with the knowledge of the owner or of a person operating with the consent of the owner for the storage or transportation of more than 5,000 cigarettes which are contraband under this subdivision. When cigarettes are being transported in the course of interstate commerce, or are in movement from either a public warehouse to a distributor upon orders from a manufacturer or distributor, or from one distributor to another, the cigarettes are not contraband, notwithstanding the provisions of clause (1).

(6) All packages obtained in violation of section 297.11, subdivision 6.

(7) All packages offered for sale or held as inventory in violation of section 297.11, subdivision 7.

Sec. 2. Minnesota Statutes 1994, section 297.08, subdivision 3, is amended to read:

Subd. 3. [INVENTORY; JUDICIAL DETERMINATION; APPEAL; DISPOSITION OF SEIZED PROPERTY.] Within two days after the seizure of any alleged contraband, the person making the seizure shall deliver an inventory of the property seized to the person from whom the seizure was made, if known, and file a copy with the commissioner. Within ten days after the date of service of the inventory, the person from whom the property was seized or any person claiming an ownership or security interest in the property may file with the commissioner a demand for a judicial determination of the question as to whether the property was lawfully subject to seizure and forfeiture. The commissioner, within 30 days, shall institute an action in the district court of the county where the seizure was made to determine the issue of forfeiture. The only issue to be decided by the court is whether the alleged contraband is contraband, as defined in subdivision 1. The action shall be brought in the name of the state and shall be prosecuted by the county attorney or by the attorney general. The court shall hear the action without a jury and shall try and determine the issues of fact and law involved. Whenever a judgment of forfeiture is entered, the commissioner may, unless the judgment is stayed pending an appeal, either (1) deliver the forfeited property to the commissioner of human services for use by patients in state institutions; (2) cause it to be destroyed; or (3) cause it to be sold at public auction as provided by law. If a demand for judicial determination is made and no action is commenced as provided in this subdivision, the property shall be released by the commissioner and redelivered to the person entitled to it. If no demand is made, the property seized shall be deemed forfeited to the state by operation of law and may be disposed of by the commissioner as provided where there has been a judgment of forfeiture. Whenever the commissioner is satisfied that any person from whom property is seized under sections 297.01 to 297.13 was acting in good faith and without intent to evade the tax imposed by sections 297.01 to 297.13, the commissioner shall release the property seized, without further legal proceedings.

Sec. 3. Minnesota Statutes 1994, section 297A.02, subdivision 4, is amended to read:

Subd. 4. [MANUFACTURED HOUSING AND PARK TRAILERS.] Notwithstanding the provisions of subdivision 1, for sales at retail of manufactured homes used for residential purposes and new and used park trailers as defined in section 168.011, subdivision 8, paragraph (b), the excise tax is imposed upon 65 percent of the sales price of the manufactured home and the new and used park trailer.

Sec. 4. Minnesota Statutes 1994, section 297C.02, subdivision 2, is amended to read:

Subd. 2. [FERMENTED MALT BEVERAGES.] There is imposed on the direct or indirect sale of fermented malt beverages all fermented malt beverages that are imported, directly or indirectly sold, or possessed in this state the following excise tax:

(1) on fermented malt beverages containing not more than 3.2 percent alcohol by weight, $2.40 per barrel of 31 gallons;

(2) on fermented malt beverages containing more than 3.2 percent alcohol by weight, $4.60 per barrel of 31 gallons.

The tax is at a proportional rate for fractions of a barrel of 31 gallons.

Sec. 5. Minnesota Statutes 1994, section 297C.07, is amended to read:

297C.07 [EXCEPTIONS.]

The following are not subject to the excise tax:

(1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state in interstate commerce.

(2) Sales of wine for sacramental purposes under section 340A.316.

(3) Fruit juices naturally fermented or beer naturally brewed in the home for family use.

(4) Malt beverages served by a brewery for on-premise consumption at no charge, or distributed to brewery employees for on-premise consumption under a labor contract.

(5) Alcoholic beverages sold to authorized manufacturers of food products or pharmaceutical firms. The alcoholic beverage must be used exclusively in the manufacture of food products or medicines. For purposes of this part, "manufacturer" means a manufacturer of food products intended for sale to wholesalers or retailers for ultimate sale to the consumer.

(6) Sales to common carriers engaged in interstate transportation of passengers and qualified approved military clubs, except as provided in section 297C.17.

(7) Alcoholic beverages sold or transferred between Minnesota wholesalers.

(8) Sales to a federal agency, that the state of Minnesota is prohibited from taxing under the constitution or laws of the United States or under the constitution of Minnesota.

(9) Shipments of wine to Minnesota residents under section 340A.417.

(10) One liter of intoxicating liquor or 288 ounces of malt liquor per calendar month imported or possessed by a person entering Minnesota from another state, provided the alcoholic beverages accompany the person into this state and will not be offered for sale or used for any commercial purpose.

(11) Four liters of intoxicating liquor or ten quarts (320 ounces) of malt liquor per calendar month imported or possessed by a person entering Minnesota from a foreign country, provided the alcoholic beverages accompany the person into this state and will not be offered for sale or used for any commercial purpose.

(12) The alcoholic beverage contained in 12 or fewer commemorative bottles per calendar month imported into this state, provided the bottles accompany a collector of commemorative bottles into this state.

Sec. 6. [REPEALER.]

(a) Minnesota Statutes 1994, section 297A.212, is repealed.

(b) Minnesota Statutes 1994, section 297B.032, is repealed.

Sec. 7. [EFFECTIVE DATE.]

Sections 1, 2, 4, 5, and 6, paragraph (a), are effective the day following final enactment.

Sections 3 and 6, paragraph (b), are effective for sales of new and used park trailers made after January 1, 1997.

Section 1. Minnesota Statutes 1994, section 60A.15, subdivision 12, is amended to read:

Subd. 12. [OVERPAYMENTS, CLAIMS FOR REFUND.] (1) [PROCEDURE, TIME LIMIT, APPROPRIATION.] A company who has paid, voluntarily or otherwise, or from whom there has been collected an amount of tax for any year in excess of the amount legally due for that year, may file with the commissioner of revenue a claim for a refund

of the excess. Except as provided in subdivision 11, no claim or refund shall be allowed or made after 3-1/2 years from the date prescribed for filing the return (plus any extension of time granted for filing the return but only if filed within the extended time) or after two years from the date of overpayment, whichever period is longer, unless before the expiration of the period a claim is filed by the company the period prescribed in section 289A.40, subdivision 1. For this purpose, a return or amended return claiming an overpayment constitutes a claim for refund.

Upon the filing of a claim, the commissioner shall examine it, shall make and file written findings denying or allowing the claim in whole or in part, and shall mail a notice thereof to the company at the address stated upon the return. If the claim is allowed in whole or in part, the commissioner shall issue a certificate for the refundment of the excess paid by the company, with interest at the rate specified in section 270.76 computed from the date of the payment of the tax until the date the refund is paid or the credit is made to the company. The commissioner of finance shall pay the refund out of the proceeds of the taxes imposed by this section, as other state moneys are expended. As much of the proceeds of the taxes as necessary are appropriated for that purpose.

(2) [DENIAL OF CLAIM, COURT PROCEEDINGS.] If the claim is denied in whole or in part, the commissioner shall mail an order of denial to the company in the manner prescribed in subdivision 8. An appeal from this order may be taken to the Minnesota tax court in the manner prescribed in section 271.06, or the company may commence an action against the commissioner to recover the denied overpayment. The action may be brought in the district court of the district in the county of its principal place of business, or in the district court for Ramsey county. The action in the district court must be commenced within 18 months following the mailing of the order of denial to the company. If a claim for refund is filed by a company and no order of denial is issued within six months of the filing, the company may commence an action in the district court as in the case of a denial, but the action must be commenced within two years of the date that the claim for refund was filed.

(3) [CONSENT TO EXTEND TIME.] If the commissioner and the company have, within the periods prescribed in clause (1), consented in writing to any extension of time for the assessment of the tax, the period within which a claim for refund may be filed, or a refund may be made or allowed, if no claim is filed, shall be the period within which the commissioner and the company have consented to an extension for the assessment of the tax and six months thereafter. The period within which a claim for refund may be filed shall not expire prior to two years after the tax was paid.

(4) [OVERPAYMENTS; REFUNDS.] If the amount determined to be an overpayment exceeds the taxes imposed by this section, the amount of excess shall be considered an overpayment. An amount paid as tax constitutes an overpayment even if in fact there was no tax liability with respect to which the amount was paid.

Notwithstanding any other provision of law to the contrary, in the case of any overpayment, the commissioner, within the applicable period of limitations, shall refund any balance of more than one dollar to the company if the company requests the refund.

Sec. 2. Minnesota Statutes 1994, section 60A.199, subdivision 8, is amended to read:

Subd. 8. [REFUND PROCEDURE; TIME LIMIT; APPROPRIATION.] A licensee which has paid, voluntarily or otherwise, or from which there was collected an amount of tax for any year in excess of the amount legally due for that year, may file with the commissioner of revenue a claim for a refund of the excess. Except as provided in subdivision 3, no claim or refund shall be allowed or made after 3-1/2 years from the date prescribed for filing the return (plus any extension of time granted for filing the return but only if filed within the extended time) or after two years from the date of overpayment, whichever period is longer, unless before the expiration of the period a claim is filed by the licensee the period prescribed in section 289A.40, subdivision 1. For this purpose, a return or amended return claiming an overpayment constitutes a claim for refund.

Upon the filing of a claim the commissioner shall examine it, shall make written findings thereon denying or allowing the claim in whole or in part, and shall mail a notice thereof to the licensee at the address stated upon the return. If the claim is allowed in whole or in part, the commissioner shall issue a certificate for a refund of the excess paid by the licensee, with interest at the rate specified in section 270.76 computed from the date of the payment of the tax until the date the refund is paid or credit is made to the licensee. The commissioner of finance shall cause the refund to be paid as other state moneys are expended. So much of the proceeds of the taxes as is necessary are appropriated for that purpose.

Sec. 3. Minnesota Statutes 1994, section 60A.199, subdivision 10, is amended to read:

Subd. 10. [CONSENT TO EXTEND TIME.] If the commissioner and the licensee have, within the periods prescribed by this section, consented in writing to any extension of time for the assessment of the tax, the period

within which a claim for refund may be filed, or a refund may be made or allowed, if no claim is filed, is the period within which the commissioner and the licensee have consented to an extension for the assessment of the tax and six months thereafter, the period within which a claim for refund may be filed shall not expire prior to two years after the tax was paid.

Sec. 4. [270.7002] [PERSONAL LIABILITY FOR FAILURE TO HONOR A LEVY.]

Subdivision 1. [SURRENDER OF PROPERTY SUBJECT TO LEVY.] A person who fails or refuses to surrender property or rights to property subject to a levy served on the person under section 270.70, 270.7001, or 290.92, subdivision 23, is liable in an amount equal to the value of the property or rights not surrendered, or the amount of taxes, penalties, and interest for the collection of which the levy was made, whichever is less. A financial institution need not surrender funds on deposit until ten days after service of the levy.

Subd. 2. [PENALTY.] In addition to the personal liability imposed by subdivision 1, if a person required to surrender property or rights to property fails to do so without reasonable cause, the person is liable for a penalty equal to 25 percent of the amount under subdivision 1.

Subd. 3. [PERSON DEFINED.] The term "person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to surrender the property or rights to property or to respond to the levy.

Subd. 4. [ORDER ASSESSING LIABILITY.] The liability imposed by this section may, after demand to honor a levy has been made, be assessed by the commissioner within 60 days after service of the demand. The assessment may be based on information available to the commissioner. The assessment is presumed to be valid, and the burden is on the person assessed to show it is incorrect or invalid. An order assessing liability for failure to honor a levy is reviewable administratively under section 289A.65, and is appealable to tax court under chapter 271. The amount assessed, plus interest at the rate specified in section 270.75, may be collected by any remedy available to the commissioner for the collection of taxes. The proceeds collected are applied first to the liability of the original taxpayer to the extent of the liability under subdivision 1 plus interest, and then to the penalty under subdivision 2.

Sec. 5. Minnesota Statutes 1994, section 270.72, subdivision 1, is amended to read:

Subdivision 1. [TAX CLEARANCE REQUIRED.] The state or a political subdivision of the state may not issue, transfer, or renew, and must revoke, a license for the conduct of a profession, occupation, trade, or business, if the commissioner notifies the licensing authority that the applicant owes the state delinquent taxes, penalties, or interest. The commissioner may not notify the licensing authority unless the applicant taxpayer owes $500 or more in delinquent taxes or has not filed returns. If the applicant taxpayer does not owe delinquent taxes but has not filed returns, the commissioner may not notify the licensing authority unless the taxpayer has been given 90 days' written notice to file the returns or show that the returns are not required to be filed. A licensing authority that has received a notice from the commissioner may issue, transfer, or renew, or not revoke the applicant's license only if (a) the commissioner issues a tax clearance certificate and (b) the commissioner or the applicant forwards a copy of the clearance to the authority. The commissioner may issue a clearance certificate only if the applicant does not owe the state any uncontested delinquent taxes, penalties, or interest and has filed all required returns.

Sec. 6. Minnesota Statutes 1994, section 270.72, subdivision 2, is amended to read:

Subd. 2. [DEFINITIONS.] For purposes of this section, the following terms have the meanings given.

(a) "Taxes" are all taxes payable to the commissioner including penalties and interest due on the taxes.

(b) "Delinquent taxes" do not include a tax liability if (i) an administrative or court action which contests the amount or validity of the liability has been filed or served, (ii) the appeal period to contest the tax liability has not expired, or (iii) the applicant has entered into a payment agreement and is current with the payments.

(c) "Applicant" means an individual if the license is issued to or in the name of an individual or the corporation or partnership if the license is issued to or in the name of a corporation or partnership. "Applicant" also means an officer of a corporation, a member of a partnership, or an individual who is liable for delinquent taxes, either for the entity for which the license is at issue or for another entity for which the liability was incurred, or personally as a licensee. In the case of a license transfer, "applicant" also means both the transferor and the transferee of the license. "Applicant" also means any holder of a license.

(d) "License" includes a contract for space rental at the Minnesota state fair.

(e) "Licensing authority" includes the Minnesota state fair board.

Sec. 7. Minnesota Statutes 1994, section 270.72, subdivision 3, is amended to read:

Subd. 3. [NOTICE AND HEARING.] (a) The commissioner, on notifying a licensing authority pursuant to subdivision 1 not to issue, transfer, or renew a license, must send a copy of the notice to the applicant. If the applicant requests, in writing, within 30 days of the date of the notice a hearing, a contested case hearing must be held. The hearing must be held within 45 days of the date the commissioner refers the case to the office of administrative hearings. Notwithstanding any law to the contrary, the applicant must be served with 20 days' notice in writing specifying the time and place of the hearing and the allegations against the applicant. The notice may be served personally or by mail.

(b) Prior to notifying a licensing authority pursuant to subdivision 1 to revoke a license, the commissioner must send a notice to the applicant of the commissioner's intent to require revocation of the license and of the applicant's right to a hearing under paragraph (a). A license is subject to revocation when 30 days have passed following the date of the notice in this paragraph without the applicant requesting a hearing, or, if a hearing is timely requested, upon final determination of the hearing under section 14.62, subdivision 1. A license shall be revoked by the licensing authority within 30 days after receiving notice from the commissioner to revoke.

(c) A hearing under this subdivision is in lieu of any other hearing or proceeding provided by law arising from any action taken under subdivision 1.

Sec. 8. [270.721] [REVOCATION OF CORPORATE CERTIFICATES OF AUTHORITY TO DO BUSINESS IN THIS STATE.]

When a foreign corporation authorized to do business in this state under chapter 303 fails to comply with any tax laws administered by the commissioner of revenue, the commissioner may serve the secretary of state with a certified copy of an order finding such failure to comply. The secretary of state, upon receipt of the order, shall revoke the certificate of authority of the corporation to do business in this state, and shall reinstate the certificate under section 303.19 only when the corporation has obtained from the commissioner an order finding that the corporation is in compliance with state tax law. An order requiring revocation of a certificate shall not be issued unless the commissioner gives the corporation 30 days' written notice of the proposed order, specifying the violations of state tax law, and affording the corporation an opportunity to request a contested case hearing under chapter 14.

Sec. 9. Minnesota Statutes 1994, section 270.79, subdivision 4, is amended to read:

Subd. 4. [REFUND PROCEDURES.] (a) If the commissioner determines that the cumulative refunds due all affected taxpayers will exceed $50,000,000, the refund procedures in this subdivision apply.

(b) The refunds due shall be paid in five installments beginning after July 1 of. The first installment will be paid during the calendar year following the later of the filing of the refund claim or the final judicial determination and ending in the fifth calendar year or at the time that the return for that calendar year is filed subsequent installments will be paid at any time during each of the four succeeding calendar years.

(c) The refunds shall be paid in the form of refundable credits claimed on the tax return for the tax type giving rise to the refund.

(d) In the case of annual returns the credit allowable must be claimed on the annual return. When returns are filed on other than an annual basis, the allowable credit must be claimed on the first return due after July 1 of a calendar year The commissioner shall compute the annual refund installment due under this subdivision, and notify the taxpayer of the total amount of the claim for refund which has been allowed.

(e) (d) The credit allowed for installment paid each year equals 20 percent of the claimed refund allowed unless the commissioner determines that the cumulative refunds due for a particular year under this section will exceed $150,000,000. If the refunds payable will exceed that amount, the claimed refunds they will be reduced pro rata with any balance remaining due payable with the final refund installment.

(f) (e) Unless contrary to the provisions in this section, the provisions for refunds in the various tax types, including provisions related to the payment of interest, apply to the refunds subject to these provisions.

(g) (f) The commissioner may establish a de minimis individual refund amount below which the installment provisions do not apply. The amount established under this paragraph is not subject to the provisions of chapter 14.

(g) If the commissioner of finance determines that it is in the best interest of the state, refunds payable under this section may be paid in fewer than five installments.

Sec. 10. Minnesota Statutes 1994, section 289A.40, subdivision 1, is amended to read:

Subdivision 1. [TIME LIMIT; GENERALLY.] Unless otherwise provided in this chapter, a claim for a refund of an overpayment of state tax must be filed within 3-1/2 years from the date prescribed for filing the return, plus any extension of time granted for filing the return, but only if filed within the extended time, or two years one year from the time date of an order assessing tax under section 289A.37, subdivision 1, upon payment in full of the tax is paid in full, penalties, and interest shown on the order, whichever period expires later. Claims for refund filed after the 3-1/2 year period but within the one-year period are limited to the amount of the tax, penalties, and interest on the order and to issues determined by the order.

Sec. 11. Minnesota Statutes 1994, section 289A.60, subdivision 2, is amended to read:

Subd. 2. [PENALTY FOR FAILURE TO MAKE AND FILE RETURN.] If a taxpayer fails to make and file a return other than an income tax return of an individual, a withholding return, or sales or use tax return, within the time prescribed or an extension, a penalty is added to the tax. The penalty is three percent of the amount of tax not paid on or before the date prescribed for payment of the tax including any extensions if the failure is for not more than 30 days, with an additional five percent of the amount of tax remaining unpaid during each additional 30 days or fraction of 30 days, during which the failure continues, not exceeding 23 percent in the aggregate.

If a taxpayer fails to file a return, other than an income tax return of an individual, within 60 days of the date prescribed for filing of the return (determined with regard to any extension of time for filing), the addition to tax under this subdivision must not be less than the lesser of: (1) $200; or (2) the greater of (a) 25 percent of the amount required to be shown as tax on the return without reduction for any payments made or refundable credits allowable against the tax, or (b) $50.

If a taxpayer fails to file an individual income tax return within six months after the date prescribed for filing of the return, a penalty of ten percent of the amount of tax not paid by the end of that six-month period is added to the tax.

If a taxpayer fails to file a withholding or sales or use tax return within the time prescribed, including an extension, a penalty of five percent of the amount of tax not timely paid is added to the tax.

Sec. 12. Minnesota Statutes 1994, section 290.92, subdivision 23, is amended to read:

Subd. 23. [WITHHOLDING BY EMPLOYER OF DELINQUENT TAXES.] (1) The commissioner may, within five years after the date of assessment of the tax, or if a lien has been filed under section 270.69, within the statutory period for enforcement of the lien, give notice to any employer deriving income which has a taxable situs in this state regardless of whether the income is exempt from taxation, that an employee of that employer is delinquent in a certain amount with respect to any state taxes, including penalties, interest, and costs. The commissioner can proceed under this subdivision only if the tax is uncontested or if the time for appeal of the tax has expired. The commissioner shall not proceed under this subdivision until the expiration of 30 days after mailing to the taxpayer, at the taxpayer's last known address, a written notice of (a) the amount of taxes, interest, and penalties due from the taxpayer and demand for their payment, and (b) the commissioner's intention to require additional withholding by the taxpayer's employer pursuant to this subdivision. The effect of the notice shall expire 180 days after it has been mailed to the taxpayer provided that the notice may be renewed by mailing a new notice which is in accordance with this subdivision. The renewed notice shall have the effect of reinstating the priority of the original claim. The notice to the taxpayer shall be in substantially the same form as that provided in section 571.72. The notice shall further inform the taxpayer of the wage exemptions contained in section 550.37, subdivision 14. If no statement of exemption is received by the commissioner within 30 days from the mailing of the notice, the commissioner may proceed under this subdivision. The notice to the taxpayer's employer may be served by mail or by delivery by an employee of the department of revenue and shall be in substantially the same form as provided in section 571.75. Upon receipt of notice, the

employer shall withhold from compensation due or to become due to the employee, the total amount shown by the notice, subject to the provisions of section 571.922. The employer shall continue to withhold each pay period until the notice is released by the commissioner under section 270.709. Upon receipt of notice by the employer, the claim of the state of Minnesota shall have priority over any subsequent garnishments or wage assignments. The commissioner may arrange between the employer and the employee for withholding a portion of the total amount due the employee each pay period, until the total amount shown by the notice plus accrued interest has been withheld.

The "compensation due" any employee is defined in accordance with the provisions of section 571.921. The maximum withholding allowed under this subdivision for any one pay period shall be decreased by any amounts payable pursuant to a garnishment action with respect to which the employer was served prior to being served with the notice of delinquency and any amounts covered by any irrevocable and previously effective assignment of wages; the employer shall give notice to the department of the amounts and the facts relating to such assignments within ten days after the service of the notice of delinquency on the form provided by the department of revenue as noted in this subdivision.

(2) If the employee ceases to be employed by the employer before the full amount set forth in a notice of delinquency plus accrued interest has been withheld, the employer shall immediately notify the commissioner in writing of the termination date of the employee and the total amount withheld. No employer may discharge any employee by reason of the fact that the commissioner has proceeded under this subdivision. If an employer discharges an employee in violation of this provision, the employee shall have the same remedy as provided in section 571.927, subdivision 2.

(3) Within ten days after the expiration of such pay period, the employer shall remit to the commissioner, on a form and in the manner prescribed by the commissioner, the amount withheld during each pay period under this subdivision. Should any employer, after notice, willfully fail to withhold in accordance with the notice and this subdivision, or willfully fail to remit any amount withheld as required by this subdivision, the employer shall be liable for the total amount set forth in the notice together with accrued interest which may be collected by any means provided by law relating to taxation. Any amount collected from the employer for failure to withhold or for failure to remit under this subdivision shall be credited to the employee's account in the following manner: penalties, interest, tax, and costs.

(4) Clauses (1), (2), and (3), except provisions imposing a liability on the employer for failure to withhold or remit, shall apply to cases in which the employer is the United States or any instrumentality thereof or this state or any municipality or other subordinate unit thereof.

(5) The commissioner shall refund to the employee excess amounts withheld from the employee under this subdivision. If any excess results from payments by the employer because of willful failure to withhold or remit as prescribed in clause (3), the excess attributable to the employer's payment shall be refunded to the employer.

(6) Employers required to withhold delinquent taxes, penalties, interest, and costs under this subdivision shall not be required to compute any additional interest, costs or other charges to be withheld.

(7) The collection remedy provided to the commissioner by this subdivision shall have the same legal effect as if it were a levy made pursuant to section 270.70.

Sec. 13. Minnesota Statutes 1994, section 294.09, subdivision 1, is amended to read:

Subdivision 1. [PROCEDURES; TIME LIMIT.] A company, joint stock association, copartnership, corporation, or individual who has paid, voluntarily or otherwise, or from whom there has been collected (other than by proceedings instituted by the attorney general under sections 294.06 and 294.08, subdivision 3) an amount of gross earnings tax for any year in excess of the amount legally due for that year, may file with the commissioner of revenue a claim for a refund of such excess. Except as provided in subdivision 4, no such claim shall be entertained unless filed within two years after such tax was paid or collected, or within 3-1/2 years from the filing of the return, whichever period is the longer the period prescribed in section 289A.40, subdivision 1. Upon the filing of a claim the commissioner shall examine the same and shall make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof to such company, joint stock association, copartnership, corporation, or individual at the address stated upon the return. If such claim is allowed in whole or in part, the commissioner shall credit the amount of the allowance against any tax due the state from the claimant and for the balance of said allowance, if any, the commissioner shall issue a certificate for the refundment of the excess paid. The commissioner of finance shall

cause such refund to be paid out of the proceeds of the gross earnings taxes imposed by Minnesota Statutes 1967, chapters 294 and 295 as other state moneys are expended. So much of the proceeds as may be necessary are hereby appropriated for that purpose. Any allowance so made by the commissioner shall include interest at the rate specified in section 270.76 computed from the date of payment or collection of the tax until the date the refund is paid to the claimant.

Sec. 14. Minnesota Statutes 1994, section 294.09, subdivision 4, is amended to read:

Subd. 4. [CONSENT TO EXTEND TIME.] If the commissioner and the taxpayer have within the periods prescribed in subdivision 1 consented in writing to any extension of time for the assessment of the tax under the provisions of section 294.08, subdivision 4, the period within which a claim for refund may be filed, or a refund may be made or allowed, if no claim is filed, shall be the period within which the commissioner and the taxpayer have consented to an extension for the assessment of the tax and six months thereafter, provided, however, that the period within which a claim for refund may be filed shall not expire prior to two years after the tax was paid.

Sec. 15. Minnesota Statutes 1994, section 297.35, subdivision 1, is amended to read:

Subdivision 1. On or before the 18th day of each calendar month every distributor with a place of business in this state shall file a return with the commissioner showing the quantity and wholesale sales price of each tobacco product (1) brought, or caused to be brought, into this state for sale; and (2) made, manufactured, or fabricated in this state for sale in this state, during the preceding calendar month. Every licensed distributor outside this state shall in like manner file a return showing the quantity and wholesale sales price of each tobacco product shipped or transported to retailers in this state to be sold by those retailers, during the preceding calendar month. Returns shall be made upon forms furnished and prescribed by the commissioner and shall contain such other information as the commissioner may require. Each return shall be accompanied by a remittance for the full tax liability shown therein, less 1.5 percent of such liability as compensation to reimburse the distributor for expenses incurred in the administration of sections 297.31 to 297.39. The return for the May liability and 75 percent of the estimated June liability is due on the date payment of the tax is due.

A distributor having a liability of $120,000 or more during a calendar fiscal year ending June 30 must remit all liabilities in the subsequent fiscal calendar year ending June 30 by means of a funds transfer as defined in section 336.4A-104, paragraph (a). The funds transfer payment date, as defined in section 336.4A-401, must be on or before the date the tax is due. If the date the tax is due is not a funds transfer business day, as defined in section 336.4A-105, paragraph (a), clause (4), the payment date must be on or before the funds transfer business day next following the date the tax is due.

Sec. 16. Minnesota Statutes 1994, section 297.43, subdivision 2, is amended to read:

Subd. 2. [PENALTY FOR FAILURE TO FILE.] If a person fails to make and file a return within the time required under sections 297.07, 297.23, and 297.35, there shall be added to the tax five percent of the amount of tax not paid on or before the date prescribed for payment of the tax. The amount so added to any tax under this subdivision and subdivision 1 shall be collected at the same time and in the same manner and as a part of the tax and shall bear interest at the rate specified in section 270.75 from the time the tax should have been paid, unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.

In the case of a failure to file a return within 60 days of the date prescribed for filing of the return (determined with regard to any extension of time for filing), the addition to tax under this subdivision shall not be less than the lesser of (i) $200; or (ii) the greater of (a) 25 percent of the amount required to be shown as tax on the return without reduction for any payments made or refundable credits allowable against the tax; or (b) $50.

Sec. 17. Minnesota Statutes 1994, section 297C.14, subdivision 2, is amended to read:

Subd. 2. [PENALTY FOR FAILURE TO FILE.] If a person fails to make and file a return within the time required by this chapter or an extension of time, there shall be added to the tax five percent of the amount of tax not paid on or before the date prescribed for payment of the tax. The amount so added to any tax under subdivisions 1 and 2 shall be collected at the same time and in the same manner and as a part of the tax and shall bear interest at the rate specified in section 270.75 from the time the tax should have been paid, unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.

In the case of a failure to file a return within 60 days of the date prescribed for filing of the return (determined with regard to any extension of time for filing), the addition to tax under this subdivision shall not be less than the lesser of (i) $200; or (ii) the greater of (a) 25 percent of the amount required to be shown as tax on the return without reduction for any payments made or refundable credits allowable against the tax; or (b) $50.

Sec. 18. Minnesota Statutes 1994, section 297E.11, subdivision 4, is amended to read:

Subd. 4. [TIME LIMIT FOR REFUNDS.] Unless otherwise provided in this chapter, a claim for a refund of an overpayment of tax must be filed within 3-1/2 years from the date prescribed for filing the return, plus any extension of time granted for filing the return, but only if filed within the extended time, or two years from the time the tax is paid, whichever period expires later the period prescribed in section 289A.40, subdivision 1. Interest on refunds must be computed at the rate specified in section 270.76 from the date of payment to the date the refund is paid or credited. For purposes of this subdivision, the date of payment is the later of the date the tax was finally due or was paid.

Sec. 19. Minnesota Statutes 1994, section 297E.12, subdivision 2, is amended to read:

Subd. 2. [PENALTY FOR FAILURE TO MAKE AND FILE RETURN.] If a taxpayer fails to make and file a return within the time prescribed or an extension, a penalty is added to the tax. The penalty is five percent of the amount of tax not paid on or before the date prescribed for payment of the tax.

If a taxpayer fails to file a return within 60 days of the date prescribed for filing of the return (determined with regard to any extension of time for filing), the addition to tax under this subdivision must be at least the lesser of: (1) $200; or (2) the greater of (i) 25 percent of the amount required to be shown as tax on the return without reduction for any payments made or refundable credits allowable against the tax, or (ii) $50.

Sec. 20. Minnesota Statutes 1994, section 299F.26, subdivision 1, is amended to read:

Subdivision 1. [PROCEDURE, TIME LIMIT, APPROPRIATION.] A company which has paid, voluntarily or otherwise, or from which there was collected an amount of tax for any year in excess of the amount legally due for that year, may file with the commissioner of revenue a claim for a refund of the excess. Except as provided in subdivision 4, no claim or refund shall be allowed or made after 3-1/2 years from the date prescribed for filing the return (plus any extension of time granted for filing the return but only if filed within the extended time) or after two years from the date of overpayment, whichever period is longer, unless before the expiration of the period a claim is filed by the company the period prescribed in section 289A.40, subdivision 1. For this purpose a return or amended return claiming an overpayment constitutes a claim for refund.

Upon the filing of a claim the commissioner shall examine the same and shall make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof to the company at the address stated upon the return. If such claim is allowed in whole or in part, the commissioner shall issue a certificate for the refundment of the excess paid by the company, with interest at the rate specified in section 270.76 computed from the date of the payment of the tax until the date the refund is paid or the credit is made to the company, and the commissioner of finance shall cause the refund to be paid as other state moneys are expended. So much of the proceeds of the taxes as is necessary are appropriated for that purpose.

Sec. 21. Minnesota Statutes 1994, section 299F.26, subdivision 4, is amended to read:

Subd. 4. [CONSENT TO EXTEND TIME.] If the commissioner and the company have within the periods prescribed in subdivision 1, consented in writing to any extension of time for the assessment of the tax, the period within a claim for refund may be filed, or a refund may be made or allowed, if no claim is filed, shall be the period within which the commissioner and the company have consented to an extension for the assessment of the tax and six months thereafter, provided, however, that the period within which a claim for refund may be filed shall not expire prior to two years after the tax was paid.

Sec. 22. [REPEALER.]

Minnesota Statutes 1994, sections 270.70, subdivisions 8, 9, and 10; and 297A.38, are repealed.

Sec. 23. [EFFECTIVE DATE.]

Sections 1, 2, 10, 13, 18, and 20 are effective for claims for refund which have not been filed as of the day following final enactment and in which the time period for filing the claim has not expired under the provisions in effect prior to the day following final enactment. The time period for filing such claims is the time period prescribed in the enacted sections, or one year after the day following final enactment, whichever is greater.

Sections 3, 14, and 21, and the provisions in section 1 pertaining to consents to extend time, are effective for consents to extend time for filing claims for refund entered into on or after the day following final enactment.

Sections 4, 8, 11, 12, 15 to 17, 19, and 22 are effective the day following final enactment.

Sections 5 to 7 are effective July 1, 1995.

Section 9 is effective for payments of refunds resulting from final determinations made on or after April 26, 1994, including refunds resulting from appeals filed before that date but finally determined after that date.

Section 1. [340A.7035] [CONSUMER IMPORTATION; ILLEGAL ACTS.]

A person who enters Minnesota from another state and who imports or possesses alcoholic beverages in excess of the tax-exempt quantities provided for in section 297C.07, paragraphs (10), (11), and (12), is guilty of a misdemeanor. A person who enters Minnesota from a foreign country who imports or possesses alcoholic beverages on which the excise tax imposed by sections 297C.02 and 297C.09 has not been paid, other than the tax-exempt quantities provided for in section 297C.07, paragraphs (10), (11), and (12), is guilty of a misdemeanor. A peace officer, the commissioner of public safety, and employees designated by the commissioner of public safety may seize alcoholic beverages imported or possessed in violation of this section. This section does not apply to the consignments of alcoholic beverages shipped into this state by holders of Minnesota import licenses or Minnesota manufacturers and wholesalers when licensed by the commissioner of public safety or to common carriers with licenses to sell alcoholic beverages in more than one state when licensed by the commissioner of public safety to sell alcoholic beverages in this state.

Sec. 2. [EFFECTIVE DATE.]

Section 1 is effective the day following final enactment.

Section 1. Minnesota Statutes 1994, section 289A.43, is amended to read:

289A.43 [PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION.]

Except for the express procedures in this chapter, chapters 270 and 271, and any other tax statutes for contesting the assessment or collection of taxes, penalties, or interest administered by the commissioner of revenue, and except for an action challenging the constitutionality of a tax statute on its face, if it is demonstrated to the court by clear and convincing evidence that under no circumstances would the commissioner ultimately prevail and that the taxpayer will suffer irreparable harm if the relief sought is not granted, no suit to restrain assessment or collection, including a declaratory judgment action, can be maintained in any court by any person.

Sec. 2. Minnesota Statutes 1994, section 295.53, subdivision 2, is amended to read:

Subd. 2. [DEDUCTIONS FOR STAFF MODEL HEALTH PLAN COMPANY.] In addition to the exemptions allowed under subdivision 1, a staff model health plan company may deduct from its gross revenues for the year:

(1) amounts paid to hospitals, surgical centers, and health care providers that are not employees of the staff model health plan company for services on which liability for the tax is imposed under section 295.52;

(2) net amounts added to reserves, if to the extent that the amounts added do not cause total reserves do not to exceed 200 percent of the statutory net worth requirement, the calculation of which may be determined on a consolidated basis, taking into account the amounts held in reserve by affiliated staff model health plan companies;

(3) assessments for the comprehensive health insurance plan under section 62E.11; and

(4) amounts spent for administration as reported as total administration to the department of health in the statement of revenues, expenses, and net worth pursuant to section 62D.08, subdivision 3, clause (a).

Sec. 3. [296.041] [ELECTRONICALLY FILED RETURNS OR REPORTS; SIGNATURES.]

For purposes of this chapter, the name of the taxpayer, the name of the taxpayer's authorized agent, or the taxpayer's identification number constitutes a signature when transmitted as part of the information on returns or reports filed by electronic means by the taxpayer or at the taxpayer's direction. "Electronic means" includes, but is not limited to, the use of a touch-tone telephone to transmit return or report information in a manner prescribed by the commissioner.

Sec. 4. Minnesota Statutes 1994, section 296.12, subdivision 3, is amended to read:

Subd. 3. [TAX COLLECTION, REPORTING AND PAYMENT.] (a) For clear diesel fuel, the tax is imposed on the distributor who receives the fuel.

(b) For all other special fuels, the tax is imposed on the distributor, bulk purchaser, or special fuel dealer. The tax may be paid upon receipt or sale as follows:

(1) Distributors and special fuel dealers may, subject to the approval of the commissioner, elect to pay to the commissioner the special fuel excise tax on all special fuel delivered or sold into the supply tank of an aircraft or a licensed motor vehicle. Under this option an invoice must be issued at the time of each delivery showing the name and address of the purchaser, date of sale, number of gallons, price per gallon and total amount of sale. A separate sales ticket book shall be maintained for special fuel sales; and

(2) Bulk purchasers shall report and pay the excise tax on all special fuel purchased by them for storage, to the commissioner in the form and manner prescribed by the commissioner.

(c) Any person delivering special fuel on which the excise tax has not previously been paid, into the supply tank of an aircraft or a licensed motor vehicle shall report such delivery and pay the excise tax on the special fuel so delivered, to the commissioner.

Sec. 5. Minnesota Statutes 1994, section 296.12, subdivision 4, is amended to read:

Subd. 4. [MONTHLY REPORTS; SHRINKAGE ALLOWANCE.] On or before the 23rd day of each month, the persons subject to the provisions of this section shall file in the office of the commissioner at St. Paul, Minnesota, a report in the following manner form and manner prescribed by the commissioner. Reports shall contain information as follows:

(1) Distributors of clear diesel fuel must file a monthly tax return with the department listing all purchases or receipts of clear diesel fuel. Distributors may be allowed to take a credit or credits under section 296.14, subdivision 2.

(2) Distributors and dealers of special fuel other than clear diesel fuel shall report the total number of gallons delivered to them during the preceding calendar month and shall pay the special fuel excise tax due thereon to the commissioner. The invoice must show the true and correct name and address of the purchaser, and the purchaser's signature. The report shall contain such other information as the commissioner may require.

(3) Distributors and dealers of special fuel other than clear diesel fuel who have elected to pay the special fuel excise tax on all special fuel delivered into the supply tank of an aircraft or licensed motor vehicle as provided in subdivision 3, shall report the total number of gallons delivered into the supply tank of an aircraft or licensed motor vehicle during the preceding calendar month and shall pay the special fuel excise tax due thereon to the commissioner.

(4) Bulk purchasers shall report and pay the special fuel excise tax on all special fuel except clear diesel fuel purchased by them for storage, during the preceding calendar month. In such cases as the commissioner may permit, credit for the excise tax due or previously paid on special fuel not used in aircraft or licensed motor vehicles, may be allowed in computing tax liability. The report shall contain such other information as the commissioner may require.

(5) In computing the special fuel excise tax due, a deduction of one percent of the quantity of special fuel on which tax is due shall be made for evaporation and loss.

(6) Each report shall contain a confession of judgment for the amount of the tax shown due thereon to the extent not timely paid.

Sec. 6. Minnesota Statutes 1994, section 296.12, subdivision 11, is amended to read:

Subd. 11. [QUALIFIED BULK PURCHASERS.] Notwithstanding any other provision of law to the contrary, the commissioner of revenue may allow any bulk purchaser who receives special fuel other than clear diesel fuel in bulk storage for subsequent delivery into the supply tank of licensed motor vehicles or aircraft operated by the bulk purchaser to purchase bulk special fuel on a tax paid basis from any consenting supplier licensed as a distributor or special fuel dealer under this section or section 296.06. Bulk purchasers qualifying under this provision must become registered in a manner approved by the commissioner but shall be exempt from the bulk purchaser license requirements. Every licensed distributor or special fuel dealer who sells or delivers special fuel other than clear diesel fuel on a tax paid basis to persons registered under this provision must report on or before the 23rd day of each month sales made during the preceding calendar month and shall pay the special fuel excise tax due thereon to the commissioner. The report shall be in the form and manner prescribed by the commissioner, and shall contain information as the commissioner may require.

Sec. 7. Minnesota Statutes 1994, section 296.141, subdivision 1, is amended to read:

Subdivision 1. [PAYMENT OF GASOLINE TAX AND PETROLEUM TANK RELEASE CLEANUP FEE; SHRINKAGE ALLOWANCE.] On or before the 23rd day of each month, every person who is required to pay a gasoline tax shall file in the office of with the commissioner at St. Paul, Minnesota, a report, in a the form and manner approved by the commissioner, showing the number of gallons of petroleum products received by the reporter during the preceding calendar month, and other information the commissioner may require. The number of gallons of gasoline must be reported in United States standard liquid gallons (231 cubic inches), except that the commissioner may upon written application and for cause shown permit the distributor to report the number of gallons of gasoline as corrected to a 60 degree Fahrenheit temperature. If the application is granted, all gasoline covered in the application and allowed by the commissioner must continue to be reported by the distributor on the adjusted basis for a period of one year from the date of the granting of the application. The number of gallons of petroleum products other than gasoline must be reported as originally invoiced.

Each report must show separately the number of gallons of aviation gasoline received by the reporter during such calendar month.

Each report must include the amount of gasoline tax on gasoline received by the reporter during the preceding month; provided that in computing the tax a deduction of three percent of the quantity of gasoline received by a distributor shall be made for evaporation and loss; provided further that at the time of reporting, the distributor shall submit satisfactory evidence that one-third of the three percent deduction has been credited or paid to dealers on quantities sold to them. The A written report is deemed to have been filed as required in this subdivision if postmarked on or before the 23rd day of the month in which payable.

Sec. 8. Minnesota Statutes 1994, section 296.141, subdivision 2, is amended to read:

Subd. 2. [INSPECTION FEES.] Persons required to pay an inspection fee under section 239.101 must file a report. Each report must include the amount of inspection fees due on petroleum products. The Reports must be filed with the commissioner in the form and manner the commissioner prescribes. A written report is considered filed as required if postmarked on or before the 23rd day of the month in which payable.

Sec. 9. Minnesota Statutes 1994, section 296.141, subdivision 6, is amended to read:

Subd. 6. [ON-FARM BULK STORAGE OF GASOLINE OR SPECIAL FUEL; ETHYL ALCOHOL FOR PERSONAL USE.] Notwithstanding the provisions of this section, the producer of ethyl alcohol which is produced for personal use and not for sale in the usual course of business and a farmer who uses gasoline or any special fuel on which a tax has not been paid shall report and pay the tax on all ethyl alcohol, gasoline, or special fuel delivered into the supply tank of a licensed motor vehicle during the preceding calendar year. The tax must be reported in the form and manner prescribed by the commissioner and paid together with any refund claim filed by the taxpayer under section 296.18. If no refund claim is filed, the tax must be reported and paid annually by March 15 or more frequently, as the commissioner may prescribe. Any producer qualifying under this subdivision is exempt from the licensing requirements contained in section 296.06, subdivision 1.

Sec. 10. Minnesota Statutes 1994, section 296.17, subdivision 1, is amended to read:

Subdivision 1. [UNREPORTED FUEL.] It shall be the duty of every distributor, dealer, and person who sells or uses gasoline manufactured, produced, received, or stored by the distributor, dealer, or person, and of every person using gasoline in motor vehicles or special fuel in licensed motor vehicles, if the same has not been reported or if the tax on account thereof has not been paid to the commissioner, to report to the commissioner in the form and manner

prescribed by the commissioner, the quantity of such gasoline so sold or used or such special fuel used, and such person shall become liable for the payment of the tax. All provisions of sections 296.01 to 296.421 relating to the calculation, collection and payment of the tax shall be applicable to any such person, dealer or distributor.

Sec. 11. Minnesota Statutes 1994, section 296.17, subdivision 3, is amended to read:

Subd. 3. [REFUNDS ON FUEL USED IN OTHER STATES.] Every person regularly or habitually operating motor vehicles upon the public highways of any other state or states and using in said motor vehicles gasoline or special fuel purchased or obtained in this state, shall be allowed a credit or refund equal to the tax on said gasoline or special fuel paid to this state on the gasoline or special fuel actually used in the other state or states. No credit or refund shall be allowed under this subdivision for taxes paid to any state which imposes a tax upon gasoline or special fuel purchased or obtained in this state and used on the highways of such other state, and which does not allow a similar credit or refund for the tax paid to this state on gasoline or special fuel purchased or acquired in such other state and used on the highways of this state. Every person claiming a credit or refund under this subdivision shall file a claim on a in the form and manner prescribed by the commissioner or take the credit on a subsequent tax return within one year of the last day of the month following the end of the quarter when the overpayment occurred.

Sec. 12. Minnesota Statutes 1994, section 296.17, subdivision 5, is amended to read:

Subd. 5. [UNREPORTED AVIATION GASOLINE.] The provisions of subdivision 1 do not apply to aviation gasoline. It shall be the duty of every distributor, dealer, and person who receives, sells, stores, or withdraws from storage in this state aviation gasoline manufactured, produced, received, or stored by the distributor, dealer, or person, if the same has not been reported or if a tax provided for in section 296.02 on account thereof, has not been paid to the commissioner, to report to the commissioner, in the form and manner prescribed by the commissioner, the quantity of such gasoline so received, sold, stored, or withdrawn from storage, and such person shall become liable for the payment of the tax.

All provisions of sections 296.01 to 296.421 relating to the calculation, collections, and payment of the tax shall be applicable to any such person, dealer, or distributor.

Sec. 13. Minnesota Statutes 1994, section 296.17, subdivision 11, is amended to read:

Subd. 11. [MOTOR CARRIER REPORTS.] Every motor carrier subject to the road tax shall, on or before the last day of April, July, October, and January, file with the commissioner such in the form and manner prescribed by the commissioner, reports of operations during the previous three months as the commissioner may require, and such other reports from time to time as the commissioner may deem necessary. The commissioner by rule may exempt from the quarterly reporting requirements of this section those motor carriers whose mileage is all or substantially all and those motor carriers whose mileage is minimal within this state, or states with which Minnesota has reciprocity and require in such instances an annual report reflecting the operations of the carrier during the previous year along with payment of any taxes due.

Each report shall contain a confession of judgment for the amount of the tax shown due thereon to the extent not timely paid.

Sec. 14. Minnesota Statutes 1994, section 296.18, subdivision 1, is amended to read:

Subdivision 1. [CLAIM; FUEL USED IN OTHER VEHICLES.] Any person who shall buy and use gasoline for a qualifying purpose other than use in motor vehicles, snowmobiles except as provided in clause (2), or motorboats, or special fuel for a qualifying purpose other than use in licensed motor vehicles, and who shall have paid the Minnesota excise tax directly or indirectly through the amount of the tax being included in the price of the gasoline or special fuel, or otherwise, shall be reimbursed and repaid the amount of the tax paid upon filing with the commissioner a signed claim in writing in the form and manner prescribed by the commissioner, and containing the information the commissioner shall require and accompanied by the original invoice thereof. By signing any such claim which is false or fraudulent, the applicant shall be subject to the penalties provided in this section for knowingly making a false claim. The claim shall set forth the total amount of the gasoline so purchased and used by the applicant other than in motor vehicles, or special fuel so purchased and used by the applicant other than in licensed motor vehicles, and shall state when and for what purpose it was used. When a claim contains an error in computation or preparation, the commissioner is authorized to adjust the claim in accordance with the evidence shown on the claim or other information available to the commissioner. The commissioner, on being satisfied that the claimant is entitled to the payments, shall approve the claim and transmit it to the commissioner of finance. No repayment shall be made

unless the claim and invoice shall be filed with the commissioner within one year from the date of the purchase. The postmark on the envelope in which the a written claim is mailed shall determine the its date of filing. The words "gasoline" or "special fuel" as used in this subdivision do not include aviation gasoline or special fuel for aircraft. Gasoline or special fuel bought and used for a "qualifying purpose" means:

(1) Gasoline or special fuel used in carrying on a trade or business, used on a farm situated in Minnesota, and used for a farming purpose. "Farm" and "farming purpose" have the meanings given them in section 6420(c)(2), (3), and (4) of the Internal Revenue Code of 1986, as amended through December 31, 1988.

(2) Gasoline or special fuel used for off-highway business use. "Off-highway business use" means any use by a person in that person's trade, business, or activity for the production of income. "Off-highway business use" includes use of a passenger snowmobile off the public highways as part of the operations of a resort as defined in section 157.01, subdivision 1. "Off-highway business use" does not include use as a fuel in a motor vehicle which, at the time of use, is registered or is required to be registered for highway use under the laws of any state or foreign country.

(3) Gasoline or special fuel placed in the fuel tanks of new motor vehicles, manufactured in Minnesota, and shipped by interstate carrier to destinations in other states or foreign countries.

Sec. 15. Minnesota Statutes 1994, section 296.18, subdivision 2, is amended to read:

Subd. 2. [FAILURE TO USE OR SELL FOR INTENDED PURPOSE; REPORTS REQUIRED.] (1) Any person who shall buy aviation gasoline or special fuel for aircraft use and who shall have paid the excise taxes due thereon directly or indirectly through the amount of the tax being included in the price thereof, or otherwise, and shall use said gasoline or special fuel in motor vehicles or shall knowingly sell it to any person for use in motor vehicles shall, on or before the twenty-third day of the month following that in which such gasoline or special fuel was so used or sold, report the fact of such use or sale to the commissioner in such form and manner as the commissioner may prescribe.

(2) Any person who shall buy gasoline other than aviation gasoline and who shall have paid the motor vehicle gasoline excise tax directly or indirectly through the amount of the tax being included in the price of the gasoline, or otherwise, who shall knowingly sell such gasoline to any person to be used for the purpose of producing or generating power for propelling aircraft, or who shall receive, store, or withdraw from storage such gasoline to be used for that purpose, shall, on or before the 23rd day of the month following that in which such gasoline was so sold, stored, or withdrawn from storage, report the fact of such sale, storage, or withdrawal from storage to the commissioner in such form and manner as the commissioner may prescribe.

(3) Any person who shall buy aviation gasoline or special fuel for aircraft use and who shall have paid the excise taxes directly or indirectly through the amount of the tax being included in the price thereof, or otherwise, who shall not use it in motor vehicles or receive, sell, store, or withdraw it from storage for the purpose of producing or generating power for propelling aircraft, shall be reimbursed and repaid the amount of the tax paid upon filing with the commissioner a signed claim in writing in such form and containing such information as the commissioner shall require and accompanied by the original invoice thereof manner as the commissioner may prescribe. By signing any such filing a claim which is false or fraudulent, the applicant shall be subject to the penalties provided in section 296.25 for knowingly or willfully making a false claim. The claim shall set forth the total amount of the aviation gasoline or special fuel for aircraft use so purchased and used by the applicant, and shall state when and for what purpose it was used. When a claim contains an error in computation or preparation, the commissioner is authorized to adjust the claim in accordance with the evidence shown on the claim or other information available to the commissioner. The commissioner, on being satisfied that the claimant is entitled to payment, shall approve the claim and transmit it to the commissioner of finance. No repayment shall be made unless the claim and invoice shall be filed with the commissioner within one year from the date of the purchase. The postmark on the envelope in which the a written claim is mailed shall determine the its date of filing.

Sec. 16. Minnesota Statutes 1994, section 296.18, subdivision 5, is amended to read:

Subd. 5. [GRADUATED REDUCTION-BASIS REFUND CLAIM, REQUIREMENTS.] Any distributor or other person claiming to be entitled to any refund provided for in subdivision 4 shall receive such refund upon filing with the commissioner a verified claim in such form and manner, and, containing such information, and accompanied by such invoices or other proof as the commissioner shall require. The claim shall set forth, among other things, the total number of gallons of aviation gasoline or special fuel for aircraft use upon which the claimant has directly or indirectly paid the excise tax provided for in sections 296.02, subdivision 2, or 296.025, subdivision 2, during the

calendar year, which has been received, stored, or withdrawn from storage by the claimant in this state and not sold or otherwise disposed of to others. The commissioner, on being satisfied that the claimant is entitled to the refund, shall approve the claim and transmit it to the commissioner of finance, and it shall be paid as provided for in section 296.421, subdivision 2. All claims for refunds under this subdivision shall be made on or before April 15 following the end of the calendar year for which the refund is claimed. Claims for aviation gasoline and special fuel tax refund filed within 15 days beyond the due date prescribed by this subdivision shall be honored by the commissioner less a penalty of 25 percent of the amount of the approved claim.

Sec. 17. [EFFECTIVE DATE.]

Section 1 is effective for lawsuits initiated on or after the day following final enactment. Sections 2 to 16 are effective the day following final enactment."

Delete the title and insert:

"A bill for an act relating to taxation; making tax policy, collection, and administrative changes; imposing penalties; amending Minnesota Statutes 1994, sections 60A.15, subdivision 12; 60A.199, subdivisions 8 and 10; 168.012, subdivision 9; 270.72, subdivisions 1, 2, and 3; 270.79, subdivision 4; 273.124, subdivisions 3 and 6; 274.14; 289A.18, subdivision 2; 289A.20, subdivision 2; 289A.38, subdivision 7; 289A.40, subdivision 1; 289A.43; 289A.55, subdivision 7; 289A.60, subdivisions 2, 12, and by adding a subdivision; 290.01, subdivision 7b; 290.015, subdivision 1; 290.191, subdivisions 1, 5, and 6; 290.92, subdivisions 1 and 23; 290.9201, subdivision 3; 290A.03, subdivisions 6 and 13; 290A.04, subdivision 3; 290A.07, subdivision 2a; 294.09, subdivisions 1 and 4; 295.53, subdivision 2; 296.12, subdivisions 3, 4, and 11; 296.141, subdivisions 1, 2, and 6; 296.17, subdivisions 1, 3, 5, and 11; 296.18, subdivisions 1, 2, and 5; 297.08, subdivisions 1 and 3; 297.35, subdivision 1; 297.43, subdivision 2; 297A.02, subdivision 4; 297C.02, subdivision 2; 297C.07; 297C.14, subdivision 2; 297E.11, subdivision 4; 297E.12, subdivision 2; 299F.26, subdivisions 1 and 4; proposing coding for new law in Minnesota Statutes, chapters 270; 296; and 340A; repealing Minnesota Statutes 1994, sections 168.013, subdivision 1j; 270.70, subdivisions 8, 9, and 10; 297A.212; 297A.38 and 297B.032."

With the recommendation that when so amended the bill pass.

The report was adopted.

Long from the Committee on Local Government and Metropolitan Affairs to which was referred:

H. F. No. 652, A bill for an act relating to tax increment financing; providing for the establishment of tax increment financing districts in the cities of Glenville and Albert Lea; exempting certain districts in the city of Albert Lea from certain aid reductions.

Reported the same back with the recommendation that the bill pass and be re-referred to the Committee on Taxes.

The report was adopted.

Carlson from the Committee on Education to which was referred:

H. F. No. 679, A bill for an act relating to education; allowing the residential program operated by independent school district No. 518 to remain open until June 1, 1996; amending Laws 1994, chapter 643, section 14, subdivision 8.

Reported the same back with the following amendments:

Page 3, lines 9 and 10, delete "applicant or license holder" and insert "controlling individual"

Page 4, after line 36, insert:

"Sec. 3. [EFFECTIVE DATE.]

This act is effective the day following final enactment."

With the recommendation that when so amended the bill pass and be re-referred to the Committee on Health and Human Services.

The report was adopted.

Tunheim from the Committee on Transportation and Transit to which was referred:

H. F. No. 729, A bill for an act relating to appropriations; appropriating money for a feasibility study of high-speed rail service in Minnesota, Wisconsin, and Illinois.

Reported the same back with the recommendation that the bill pass and be re-referred to the Committee on Economic Development, Infrastructure and Regulation Finance.

The report was adopted.

H. F. Nos. 153, 346, 482 and 602 were read for the second time.

The following House Files were introduced:

Farrell, Kelley, Weaver and Swenson, D., introduced:

H. F. No. 1078, A bill for an act relating to education; increasing the permitted school district levy for crime related costs from $1 to $3 per capita; amending Minnesota Statutes 1994, section 124.912, subdivision 6.

The bill was read for the first time and referred to the Committee on Education.

Ostrom, Kalis, Dorn, Hugoson and Greiling introduced:

H. F. No. 1079, A bill for an act relating to education; directing the commissioner of education to conduct a needs assessment for a statewide program that serves talented junior and senior high school students; appropriating money.

The bill was read for the first time and referred to the Committee on Education.

Jefferson; Johnson, R., and Smith introduced:

H. F. No. 1080, A bill for an act relating to retirement; limiting the participation of elected local government officials in the public employees retirement association defined benefit plan; amending Minnesota Statutes 1994, section 353.01, subdivisions 2a and 2b; proposing coding for new law in Minnesota Statutes, chapter 353.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Boudreau and Jennings introduced:

H. F. No. 1081, A bill for an act relating to human services; providing services for developmentally disabled persons; providing payment for crisis intervention services; amending Minnesota Statutes 1994, sections 252.025, by adding subdivisions; and 256B.501, by adding a subdivision; proposing coding for new law in Minnesota Statutes, chapter 252.

The bill was read for the first time and referred to the Committee on Health and Human Services.

Olson, E.; Dauner; Molnau; Koppendrayer and Girard introduced:

H. F. No. 1082, A bill for an act relating to cooperatives; permitting certain optional voting systems for cooperatives that have other cooperatives as members; amending Minnesota Statutes 1994, sections 308A.131, subdivision 1; 308A.635, subdivision 1; and 308A.641.

The bill was read for the first time and referred to the Committee on Agriculture.

Lieder, Tunheim, Kalis, Cooper and Schumacher introduced:

H. F. No. 1083, A bill for an act relating to transportation; apportioning five percent of the highway user tax distribution fund; amending Minnesota Statutes 1994, section 161.081, subdivision 1.

The bill was read for the first time and referred to the Committee on Transportation and Transit.

Kahn, Dorn, Pugh, Kelso and Weaver introduced:

H. F. No. 1084, A resolution memorializing Congress to provide for an expiration date on tribal-state gaming compacts under the federal Indian Gaming Regulatory Act.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Farrell, Trimble and McCollum introduced:

H. F. No. 1085, A bill for an act relating to retirement; St. Paul police and fire consolidation accounts; clarifying a limitation on postretirement benefit reductions; amending Laws 1992, chapter 563, section 5.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Seagren, Koppendrayer and Kelso introduced:

H. F. No. 1086, A bill for an act relating to education; authorizing school districts to levy for insurance costs; amending Minnesota Statutes 1994, sections 124.912, subdivision 1; and 466.06.

The bill was read for the first time and referred to the Committee on Education.

Leighton, Hausman, Orfield, Munger and Johnson, V., introduced:

H. F. No. 1087, A bill for an act relating to the environment; providing for the collection of used motor oil; amending Minnesota Statutes 1994, section 325E.10, subdivision 1; proposing coding for new law in Minnesota Statutes, chapter 325E.

The bill was read for the first time and referred to the Committee on Environment and Natural Resources.

Pellow introduced:

H. F. No. 1088, A bill for an act relating to occupations and professions; allowing sign contractors to be licensed by the state; authorizing the commissioner of commerce to adopt rules; providing penalties; appropriating money; amending Minnesota Statutes 1994, section 116J.70, subdivision 2a; proposing coding for new law as Minnesota Statutes, chapter 326A.

The bill was read for the first time and referred to the Committee on Commerce, Tourism and Consumer Affairs.

Johnson, A.; Carlson; Seagren and Mahon introduced:

H. F. No. 1089, A bill for an act relating to education; discontinuing the referendum allowance reduction; amending Minnesota Statutes 1994, sections 124.2725, subdivision 16; 124A.22, subdivision 8; and 298.28, subdivision 4; repealing Minnesota Statutes 1994, section 124A.03, subdivision 3b.

The bill was read for the first time and referred to the Committee on Education.

Wejcman, Jennings and Clark introduced:

H. F. No. 1090, A bill for an act relating to human services; providing medical assistance coverage for inpatient psychiatric services for children; amending Minnesota Statutes 1994, section 256B.0625, by adding a subdivision.

The bill was read for the first time and referred to the Committee on Health and Human Services.

Entenza, Jennings, Bradley and Kraus introduced:

H. F. No. 1091, A bill for an act relating to commerce; regulating sales by transient merchants; prohibiting the sale of certain items by certain merchants; prescribing penalties; amending Minnesota Statutes 1994, sections 329.099; and 329.14; proposing coding for new law in Minnesota Statutes, chapter 329.

The bill was read for the first time and referred to the Committee on Commerce, Tourism and Consumer Affairs.

Kahn; Jefferson; Johnson, R.; Dehler and Smith introduced:

H. F. No. 1092, A bill for an act relating to retirement; individual retirement account plan; recodifying the individual retirement account plans of the state university system and state community college system in light of the higher education system merger; recoding the professional and supervisory employee individual retirement account plan; recodifying the state university-community college supplemental retirement account; eliminating state unclassified employee retirement program coverage option for certain managerial employees; requiring employing unit payment of certain omitted member contributions; prohibiting loans from the individual retirement account plan; proposing a change in the coding of a portion of chapter 354C as chapter 354D; amending Minnesota Statutes 1994, sections 11A.23, subdivision 4; 352D.02, subdivision 1; 354.05, subdivision 2a; 355.61; and 356.24, subdivision 1; proposing coding for new law in Minnesota Statutes, chapters 354B; and 354C; repealing Minnesota Statutes 1994, sections 352D.02, subdivision 1a; 354B.01; 354B.015; 354B.02; 354B.035; 354B.04; 354B.045; 354B.05; 354B.06; 354B.07; 354B.08; 354B.085; 354B.09; and 354B.15; Laws 1990, chapter 570, article 3, sections 10, and 11, as amended; Laws 1993, chapters 192, section 89, and 239, article 5, section 2; Laws 1994, chapters 508, article 1, section 14; and 572, sections 11, and 12.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Lynch, Clark, Jennings, Delmont and Huntley introduced:

H. F. No. 1093, A bill for an act relating to telecommunications; eliminating the telecommunication access for communication-impaired persons board; creating telecommunication access duties for the departments of public service and human services; amending Minnesota Statutes 1994, sections 237.50, subdivision 4; 237.51, subdivisions 1, 5, and by adding a subdivision; 237.52, subdivisions 2, 4, and 5; 237.53, subdivisions 1, 3, 5, and 7; 237.54, subdivision 2; and 237.55; repealing Minnesota Statutes 1994, sections 237.50, subdivision 2; 237.51, subdivisions 2, 3, 4, and 6; and 237.54, subdivision 1.

The bill was read for the first time and referred to the Committee on Regulated Industries and Energy.

Johnson, A.; Jefferson; Leppik; Simoneau and Vickerman introduced:

H. F. No. 1094, A bill for an act relating to the legislature; amending the responsibilities of the legislative commission on children, youth, and their families; extending the commission; appropriating money; amending Minnesota Statutes 1994, section 3.873, subdivisions 1, 2, 5, 6, 7, 8, and 9.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Rest and McGuire introduced:

H. F. No. 1095, A bill for an act relating to government data practices; law enforcement data; modifying the test for public access to the identities of certain crime victims and witnesses; amending Minnesota Statutes 1994, section 13.82, subdivision 10.

The bill was read for the first time and referred to the Committee on Judiciary.

Milbert, Long, Hausman, Pugh and Kahn introduced:

H. F. No. 1096, A bill for an act relating to natural resources; granting the commissioner of natural resources power to adopt emergency rules granting protection to species of wild animals or plants; amending Minnesota Statutes 1994, section 14.29, subdivision 4.

The bill was read for the first time and referred to the Committee on Environment and Natural Resources.

Osthoff introduced:

H. F. No. 1097, A bill for an act proposing an amendment to the Minnesota Constitution, articles X, section 8; XI, section 14; and XIII, section 5; prohibiting the legislature from authorizing any form of gambling, and nullifying all existing laws that authorize any form of gambling.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Mariani introduced:

H. F. No. 1098, A bill for an act relating to real property; requiring recordation of contracts for deed and assignments; amending Minnesota Statutes 1994, section 507.235, subdivisions 1 and 2.

The bill was read for the first time and referred to the Committee on Judiciary.

Greenfield, Cooper, Leppik, Lourey and Huntley introduced:

H. F. No. 1099, A bill for an act relating to health; revising the data and research initiatives of MinnesotaCare; amending Minnesota Statutes 1994, sections 13.99, by adding a subdivision; 62J.04, subdivision 3; 62J.06; 62J.212; 62J.37; 62J.38; 62J.40; 62J.41, subdivision 1; 62J.55; 62Q.03, subdivisions 1, 6, 7, 8, 9, 10, and by adding subdivisions; 214.16, subdivisions 2 and 3; and 295.57; proposing coding for new law in Minnesota Statutes, chapter 62J; repealing Minnesota Statutes 1994, sections 62J.30; 62J.31; 62J.32; 62J.33; 62J.34; 62J.35; 62J.41, subdivisions 3 and 4; 62J.44; and 62J.45.

The bill was read for the first time and referred to the Committee on Health and Human Services.

Munger, Trimble, Weaver, Long and Milbert introduced:

H. F. No. 1100, A bill for an act relating to the environment; regulating packaging; setting mandatory recycled content for certain products and packaging; regulating transport packaging; regulating disposable packaging; requiring use of reusable packaging for certain percentages of beverages sold or, in the alternative, refundable recycling deposits on nonreusable beverage packaging; prohibiting deceptive environmental marketing claims; requiring a wood waste and wood products residue marketing plan; providing penalties; amending Minnesota Statutes 1994, sections 16B.122, subdivision 1, and by adding a subdivision; and 297A.25, subdivision 2; proposing coding for new law in Minnesota Statutes, chapters 16B; 115A; 116F; and 325E; repealing Minnesota Statutes 1994, sections 116F.01; 116F.02; 116F.05; 116F.06; and 116F.08.

The bill was read for the first time and referred to the Committee on Environment and Natural Resources.

Trimble, Munger, Lynch, Peterson and Kalis introduced:

H. F. No. 1101, A bill for an act relating to water law; making miscellaneous technical corrections to water law; delegation of permit authority; minimal impact permits; removal of hazardous dams; amending Minnesota Statutes 1994, sections 103F.215, subdivision 1; 103F.221, subdivision 1; 103G.005, subdivision 14; 103G.105; 103G.111, subdivision 1; 103G.121, subdivision 1; 103G.135; 103G.245, subdivisions 3 and 5; 103G.271, subdivision 2; 103G.275, subdivision 1; 103G.295, subdivision 4; 103G.301, subdivision 2; 103G.315, subdivisions 12 and 15; 103G.511, subdivision 12; 103G.515, by adding a subdivision; and 103G.611, subdivision 3.

The bill was read for the first time and referred to the Committee on Environment and Natural Resources.

Jefferson introduced:

H. F. No. 1102, A bill for an act relating to government data practices; classifying data on the identities of persons served by transitional housing; amending Minnesota Statutes 1994, section 268.38, subdivision 9.

The bill was read for the first time and referred to the Committee on Judiciary.

Hausman, Osthoff and Trimble introduced:

H. F. No. 1103, A bill for an act relating to economic development; requiring the department of trade and economic development to conduct a study assessing the benefits of civic and convention centers.

The bill was read for the first time and referred to the Committee on International Trade and Economic Development.

Hausman, Kahn, Leppik, Ozment and Long introduced:

H. F. No. 1104, A bill for an act relating to the environment; radioactive waste management; requiring testing of dry casks prior to loading of spent fuel; amending Minnesota Statutes 1994, section 116C.77.

The bill was read for the first time and referred to the Committee on Environment and Natural Resources.

Leighton, Entenza, Skoglund, Lynch and Pugh introduced:

H. F. No. 1105, A bill for an act relating to paternity; eliminating a presumption for husbands in certain cases; allowing husbands to join in a recognition of parentage; amending Minnesota Statutes 1994, sections 257.55, subdivision 1; and 257.75, subdivisions 1, 2, 4, and by adding a subdivision.

The bill was read for the first time and referred to the Committee on Judiciary.

Cooper introduced:

H. F. No. 1106, A bill for an act relating to elections; campaign finance; prohibiting lobbying by a principal campaign committee or political party committee that issues refund receipt forms; amending Minnesota Statutes 1994, sections 10A.322, subdivisions 1, 2, 4, and by adding a subdivision; and 290.06, subdivision 23; proposing coding for new law in Minnesota Statutes, chapter 10A.

The bill was read for the first time and referred to the Committee on General Legislation, Veterans Affairs and Elections.

Ness, Carlson, Pelowski, Dorn and Bettermann introduced:

H. F. No. 1107, A bill for an act relating to education; requiring post-secondary systems to develop and implement plans for career placement; requiring placement tracking and reports; proposing coding for new law in Minnesota Statutes, chapter 135A.

The bill was read for the first time and referred to the Committee on Education.

Bettermann, Sviggum and Daggett introduced:

H. F. No. 1108, A bill for an act relating to employment; modifying provisions relating to prevailing wages; amending Minnesota Statutes 1994, sections 177.42, subdivisions 4 and 6; 177.43, subdivisions 1 and 3; and 471.345, subdivision 7; proposing coding for new law in Minnesota Statutes, chapter 177.

The bill was read for the first time and referred to the Committee on Labor-Management Relations.

Luther, Rest, Greenfield, Onnen and Peterson introduced:

H. F. No. 1109, A bill for an act relating to intermediate care facilities for persons with mental retardation; authorizing a pilot project to demonstrate the closure of a 64-bed facility; appropriating money.

The bill was read for the first time and referred to the Committee on Health and Human Services.

Lynch, Bettermann, Larsen, Weaver and Mares introduced:

H. F. No. 1110, A bill for an act relating to health; requiring informed consent for abortions; appropriating money; proposing coding for new law in Minnesota Statutes, chapter 145.

The bill was read for the first time and referred to the Committee on Health and Human Services.

Rostberg, Jennings, Lourey, Koppendrayer and Johnson, V., introduced:

H. F. No. 1111, A bill for an act relating to state lands; authorizing public sale of certain tax-forfeited land that borders public water in Isanti county.

The bill was read for the first time and referred to the Committee on Environment and Natural Resources.

Knoblach and Dehler introduced:

H. F. No. 1112, A bill for an act relating to civil actions; prohibiting arrangements that would make payment of compensation for witnesses testifying in civil actions contingent upon the outcome of the action; proposing coding for new law in Minnesota Statutes, chapter 357.

The bill was read for the first time and referred to the Committee on Judiciary.

Kelley, Orenstein, Pawlenty, Opatz and Rhodes introduced:

H. F. No. 1113, A bill for an act relating to state government; adding duties relating to citizen participation to the office of volunteer services; appropriating money; amending Minnesota Statutes 1994, sections 16B.88, subdivisions 1, 2, 3, 4, and 5; 465.796, subdivision 2; and 465.797, subdivision 2.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Entenza, Kelley, McCollum and Milbert introduced:

H. F. No. 1114, A bill for an act relating to the metropolitan council; requiring the metropolitan council to implement affordable housing policies; proposing coding for new law in Minnesota Statutes, chapter 473.

The bill was read for the first time and referred to the Committee on Housing.

Osskopp introduced:

H. F. No. 1115, A bill for an act relating to energy; removing Goodhue county as the alternative site for dry cask storage; amending Minnesota Statutes 1994, section 116C.771; repealing Minnesota Statutes 1994, section 116C.80.

The bill was read for the first time and referred to the Committee on Environment and Natural Resources.

Lynch, Brown, Boudreau, Entenza and Peterson introduced:

H. F. No. 1116, A bill for an act relating to the legislature; requiring employment of an interpreter to assist hearing impaired persons; proposing coding for new law in Minnesota Statutes, chapter 3.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Long, Jaros, Osskopp, Hasskamp and Koppendrayer introduced:

H. F. No. 1117, A bill for an act relating to international trade and tourism; requiring the office of tourism in the department of trade and economic development to devote 20 percent of its budget to development of international tourism; amending Minnesota Statutes 1994, section 116J.615, by adding a subdivision.

The bill was read for the first time and referred to the Committee on International Trade and Economic Development.

Schumacher, Peterson, Kelso, Otremba and Ness introduced:

H. F. No. 1118, A bill for an act relating to drivers' licenses; requiring refund of fee to applicant who does not receive driver's license, duplicate driver's license, driver's permit, or identification card within six weeks; amending Minnesota Statutes 1994, section 171.06, by adding a subdivision.

The bill was read for the first time and referred to the Committee on Ways and Means.

Hasskamp; Kinkel; Johnson, R.; Holsten and Bettermann introduced:

H. F. No. 1119, A bill for an act relating to civil actions; recreational activities; limiting the liability of resorts; providing attorney fees in certain cases; amending Minnesota Statutes 1994, sections 604A.20; 604A.21, subdivisions 3, 5, and by adding subdivisions; 604A.25; and 604A.26; proposing coding for new law in Minnesota Statutes, chapter 604A.

The bill was read for the first time and referred to the Committee on Judiciary.

Pelowski and Johnson, V., introduced:

H. F. No. 1120, A bill for an act relating to appropriations; providing funds for public information transmission.

The bill was read for the first time and referred to the Committee on Governmental Operations.

Lieder and Johnson, V., introduced:

H. F. No. 1121, A bill for an act relating to taxation; changing the gasoline excise tax rate; indexing the rate of taxation on gasoline; removing metropolitan council transit bonding limitation; allowing metropolitan council to impose a metropolitan area sales tax; limiting metropolitan council transit taxing authority; requiring continued study of road pricing; requiring study of trunk highway turnback; amending Minnesota Statutes 1994, sections 296.02, subdivision 1b, and by adding a subdivision; 473.39, subdivision 1; and 473.446, subdivisions 1 and 8; proposing coding for new law in Minnesota Statutes, chapter 473; repealing Minnesota Statutes 1994, sections 473.39, subdivisions 1a and 1b; and 473.446, subdivision 3.

The bill was read for the first time and referred to the Committee on Transportation and Transit.

Ozment and Molnau introduced:

H. F. No. 1122, A bill for an act relating to agriculture; authorizing the use of freeze branding for livestock identification; amending Minnesota Statutes 1994, section 35.821, subdivision 3, and by adding a subdivision.

The bill was read for the first time and referred to the Committee on Agriculture.

Skoglund introduced:

H. F. No. 1123, A bill for an act relating to criminal justice information systems; expanding the crimes for which fingerprints are taken; extending the effective date for submission of diversion data; appropriating money; amending Minnesota Statutes 1994, sections 299C.10, subdivision 1; 388.24, subdivision 4; and 401.065, subdivision 3a.

The bill was read for the first time and referred to the Committee on Judiciary.

Ozment, Dempsey, Hausman and Kelley introduced:

H. F. No. 1124, A bill for an act relating to liquor; licensing and permitting requirements; amending Minnesota Statutes 1994, sections 340A.401; and 340A.414, subdivision 1.

The bill was read for the first time and referred to the Committee on Commerce, Tourism and Consumer Affairs.

McGuire, Greiling and Long introduced:

H. F. No. 1125, A bill for an act relating to counties; providing for the filling by appointment of certain offices in counties; providing for conforming changes; amending Minnesota Statutes 1994, sections 375A.10, subdivisions 2, 3, and 5; and 375A.12, subdivision 2.

The bill was read for the first time and referred to the Committee on Local Government and Metropolitan Affairs.

Kelso introduced:

H. F. No. 1126, A bill for an act relating to education; modifying provisions relating to charter schools; amending Minnesota Statutes 1994, sections 120.064; and 124.248.

The bill was read for the first time and referred to the Committee on Education.

Orfield, Ness, Entenza and Koppendrayer introduced:

H. F. No. 1127, A bill for an act relating to education; providing for statewide uniform student assessments; appropriating money; proposing coding for new law in Minnesota Statutes, chapter 126.

The bill was read for the first time and referred to the Committee on Education.

Johnson, V., and Munger introduced:

H. F. No. 1128, A bill for an act relating to the environment; conforming the definition of sewage sludge to federal language; providing for mediation of wastewater treatment disputes; providing for rules regarding permit fee increases; amending Minnesota Statutes 1994, sections 115.49, subdivision 1; 115A.03, subdivision 29; and 116.07, subdivision 4d.

The bill was read for the first time and referred to the Committee on Environment and Natural Resources.

Van Engen, Lourey, Jefferson, Vickerman and Boudreau introduced:

H. F. No. 1129, A bill for an act relating to human services; defining and establishing "transition services"; continuing the percentage of cost for out-of-state treatment of children; allowing grants for community-based services for adolescents with serious emotional disturbances and violent behavior; providing for an early childhood care and education training advisory committee; establishing outcomes for cultural dynamics training; changing children's safety centers to family safety centers; changing payments and funding for child care programs; amending Minnesota Statutes 1994, sections 245.4871, by adding a subdivision; 245.4875, by adding a subdivision; 245.4882, subdivision 5; 245.4886, by adding subdivisions; 245A.14, subdivision 7; 256F.09; 256H.01, subdivisions 9 and 12; 256H.02; 256H.03, subdivisions 1, 2a, 4, 6, and by adding a subdivision; 256H.05, subdivision 6; 256H.08; 256H.11, subdivision 1; 256H.12, subdivision 1, and by adding a subdivision; 256H.15, subdivision 1; 256H.18; and 256H.20, subdivision 3a; repealing Minnesota Statutes 1994, section 256H.03, subdivisions 2 and 5.

The bill was read for the first time and referred to the Committee on Health and Human Services.

Simoneau, Greenfield, Lourey and Leppik introduced:

H. F. No. 1130, A bill for an act relating to insurance; the comprehensive health association; changing benefits; changing the association's enrollment freeze date; eliminating the MinnesotaCare program's four-month waiting period for association members; amending Minnesota Statutes 1994, sections 62E.12; 62Q.18, subdivision 8; and 256.9357, subdivision 3.

The bill was read for the first time and referred to the Committee on Financial Institutions and Insurance.

Krinkie, Erhardt and Commers introduced:

H. F. No. 1131, A bill for an act relating to taxation; property; changing the class rates applied to residential homesteads; amending Minnesota Statutes 1994, sections 273.13, subdivision 22; and 273.1398, subdivision 1.

The bill was read for the first time and referred to the Committee on Taxes.

Jennings, Delmont, Holsten, Jefferson and Luther introduced:

H. F. No. 1132, A bill for an act relating to alcoholic beverages; providing that restrictions on a manufacturer or brewer holding an interest in a retail license do not apply to brewers whose only manufacture is in brewery-restaurants; amending Minnesota Statutes 1994, section 340A.301, subdivision 7.

The bill was read for the first time and referred to the Committee on Commerce, Tourism and Consumer Affairs.

Farrell introduced:

H. F. No. 1133, A bill for an act relating to crime prevention; expanding certain crimes to include conduct taking place within hospital zones; defining hospital zones; amending Minnesota Statutes 1994, sections 152.01, by adding a subdivision; 152.021, subdivision 1; 152.022, subdivision 1; 152.023, subdivision 2; 152.024, subdivision 1; 152.029; and 609.66, subdivision 1d.

The bill was read for the first time and referred to the Committee on Judiciary.

Schumacher, Koppendrayer, Murphy, Osskopp and Luther introduced:

H. F. No. 1134, A bill for an act relating to traffic regulations; requiring minimum clearance when passing bicycle or individual on roadway or bikeway; prohibiting certain conduct toward bicycle riders; requiring bicycle traffic laws to be included in driver's manual and driver's license tests; imposing a penalty; amending Minnesota Statutes 1994, sections 169.18, subdivision 3; 169.222, subdivision 4; and 171.13, subdivision 1, and by adding a subdivision; proposing coding for new law in Minnesota Statutes, chapter 169.

The bill was read for the first time and referred to the Committee on Transportation and Transit.

Kelley, Kinkel, Sykora, Mahon and Pelowski introduced:

H. F. No. 1135, A bill for an act relating to economic development; establishing the Minnesota Institute for Telecommunications Technology Applications and Education; specifying duties and responsibilities; appropriating money; proposing coding for new law in Minnesota Statutes, chapter 137.

The bill was read for the first time and referred to the Committee on Education.

Clark, Hausman, Mariani, Wejcman and Davids introduced:

H. F. No. 1136, A bill for an act relating to controlled substances; medical care; allowing physicians to prescribe marijuana and Tetrahydrocannabinols for the treatment of any medical conditions; amending Minnesota Statutes 1994, sections 152.02, subdivisions 2 and 3; and 152.21, subdivision 6; proposing coding for new law in Minnesota Statutes, chapter 152; repealing Minnesota Statutes 1994, sections 152.21, subdivisions 1, 2, 3, 4, 5, and 7.

The bill was read for the first time and referred to the Committee on Health and Human Services.

The following House Advisory was introduced:

McGuire, Skoglund and Johnson, R., introduced:

H. A. No. 6, A proposal to study any civil liability involved in the creation of workplace violence prevention policies.

The advisory was referred to the Committee on Labor-Management Relations.

The following messages were received from the Senate:

Mr. Speaker:

I hereby announce the passage by the Senate of the following House File, herewith returned, as amended by the Senate, in which amendment the concurrence of the House is respectfully requested:

H. F. No. 164, A bill for an act relating to utilities; abolishing sunset provision related to area development rate plans; allowing electric public utilities to offer area development rates under certain conditions; amending Minnesota Statutes 1994, section 216B.161; and Laws 1990, chapter 370, section 7.

Patrick E. Flahaven, Secretary of the Senate

Jefferson moved that the House concur in the Senate amendments to H. F. No. 164 and that the bill be repassed as amended by the Senate. The motion prevailed.

H. F. No. 164, A bill for an act relating to utilities; regulating area development rate plans; amending Minnesota Statutes 1994, section 216B.161; and Laws 1990, chapter 370, section 7.

The bill was read for the third time, as amended by the Senate, and placed upon its repassage.

The question was taken on the repassage of the bill and the roll was called. There were 129 yeas and 0 nays as follows:

Those who voted in the affirmative were:

Abrams       Farrell      Kinkel       Ness         Seagren
Anderson, B. Finseth      Knight       Olson, E.    Simoneau
Anderson, R. Frerichs     Knoblach     Olson, M.    Skoglund
Bakk         Garcia       Koppendrayer Onnen        Smith
Bertram      Girard       Kraus        Opatz        Solberg
Bettermann   Goodno       Krinkie      Orenstein    Sviggum
Bishop       Greenfield   Larsen       Orfield      Swenson, D.
Boudreau     Greiling     Leppik       Osskopp      Swenson, H.
Bradley      Haas         Lieder       Osthoff      Sykora
Broecker     Hackbarth    Lindner      Ostrom       Tomassoni
Brown        Harder       Long         Otremba      Tompkins
Carlson      Hasskamp     Lourey       Ozment       Trimble
Carruthers   Hausman      Luther       Paulsen      Tuma
Clark        Holsten      Lynch        Pawlenty     Tunheim
Commers      Hugoson      Macklin      Pellow       Van Dellen
Cooper       Huntley      Mahon        Pelowski     Van Engen
Daggett      Jaros        Mares        Perlt        Wagenius
Dauner       Jefferson    Mariani      Peterson     Weaver
Davids       Jennings     Marko        Pugh         Wejcman
Dawkins      Johnson, A.  McCollum     Rest         Wenzel
Dehler       Johnson, R.  McElroy      Rhodes       Winter
Delmont      Johnson, V.  McGuire      Rice         Wolf
Dempsey      Kahn         Milbert      Rostberg     Worke
Dorn         Kalis        Molnau       Rukavina     Workman
Entenza      Kelley       Mulder       Sarna        Sp.Anderson,I
Erhardt      Kelso        Murphy       Schumacher   

Mr. Speaker:

I hereby announce the passage by the Senate of the following Senate Files, herewith transmitted:

S. F. Nos. 64, 315 and 335.

Patrick E. Flahaven, Secretary of the Senate

S. F. No. 64, A bill for an act relating to corrections; requiring that the commissioner of corrections notify affected local governments before licensing certain foster care facilities for delinquent children; amending Minnesota Statutes 1994, section 241.021, subdivision 2, and by adding a subdivision.

The bill was read for the first time.

Johnson, A., moved that S. F. No. 64 and H. F. No. 74, now on the Consent Calendar, be referred to the Chief Clerk for comparison. The motion prevailed.

S. F. No. 315, A bill for an act relating to elections; changing and clarifying provisions of the Minnesota election law; amending Minnesota Statutes 1994, sections 201.071, subdivision 1; 203B.01, by adding a subdivision; 203B.11, subdivision 1; 204B.06, by adding a subdivision; 204B.09, by adding a subdivision; 204B.15; 204B.27, by adding a subdivision; 204B.31; 204B.32, subdivision 1; 204B.36, subdivision 2; 204B.45, subdivision 1; 204B.46; 204C.08, by adding a subdivision; 204C.31, subdivision 2; 206.62; 206.90, subdivisions 4 and 6; 207A.03, subdivision 2; and 211A.02, subdivision 2; repealing Minnesota Statutes 1994, section 204D.15, subdivision 2.

The bill was read for the first time and referred to the Committee on General Legislation, Veterans Affairs and Elections.

S. F. No. 335, A bill for an act relating to the organization and operation of state government; providing supplemental appropriations for certain purposes.

The bill was read for the first time.

Girard moved that S. F. No. 335 and H. F. No. 355, now on General Orders, be referred to the Chief Clerk for comparison. The motion prevailed.

H. F. No. 340, A bill for an act relating to commerce; motor vehicle sales and distribution; regulating the establishment and relocation of dealerships; amending Minnesota Statutes 1994, section 80E.14.

The bill was read for the third time and placed upon its final passage.

The question was taken on the passage of the bill and the roll was called. There were 130 yeas and 0 nays as follows:

Those who voted in the affirmative were:

Abrams       Finseth      Knoblach     Onnen        Solberg
Anderson, B. Frerichs     Koppendrayer Opatz        Sviggum
Anderson, R. Garcia       Kraus        Orenstein    Swenson, D.
Bakk         Girard       Krinkie      Orfield      Swenson, H.
Bertram      Goodno       Larsen       Osskopp      Sykora
Bettermann   Greenfield   Leppik       Osthoff      Tomassoni
Bishop       Greiling     Lieder       Ostrom       Tompkins
Boudreau     Haas         Lindner      Otremba      Trimble
JOURNAL OF THE HOUSE - 22nd Day - Top of Page 519

Bradley      Hackbarth    Long         Ozment       Tuma
Broecker     Harder       Lourey       Paulsen      Tunheim
Brown        Hasskamp     Luther       Pawlenty     Van Dellen
Carlson      Hausman      Lynch        Pellow       Van Engen
Carruthers   Holsten      Macklin      Pelowski     Vickerman
Clark        Hugoson      Mahon        Perlt        Wagenius
Commers      Huntley      Mares        Peterson     Weaver
Cooper       Jaros        Mariani      Pugh         Wejcman
Daggett      Jefferson    Marko        Rest         Wenzel
Dauner       Jennings     McCollum     Rhodes       Winter
Davids       Johnson, A.  McElroy      Rice         Wolf
Dawkins      Johnson, R.  McGuire      Rostberg     Worke
Dehler       Johnson, V.  Milbert      Rukavina     Workman
Delmont      Kahn         Molnau       Sarna        Sp.Anderson,I
Dempsey      Kalis        Mulder       Schumacher   
Dorn         Kelley       Murphy       Seagren      
Entenza      Kelso        Ness         Simoneau     
Erhardt      Kinkel       Olson, E.    Skoglund     
Farrell      Knight       Olson, M.    Smith        

H. F. No. 564, A bill for an act relating to notaries; providing licensed peace officers with the powers of a notary public for administering oaths upon information submitted to establish probable cause; amending Minnesota Statutes 1994, section 358.15.

The bill was read for the third time and placed upon its final passage.

The question was taken on the passage of the bill and the roll was called. There were 130 yeas and 0 nays as follows:

Those who voted in the affirmative were:

Abrams       Farrell      Kinkel       Ness         Seagren
Anderson, B. Finseth      Knight       Olson, E.    Simoneau
Anderson, R. Frerichs     Knoblach     Olson, M.    Skoglund
Bakk         Garcia       Koppendrayer Onnen        Smith
Bertram      Girard       Kraus        Opatz        Solberg
Bettermann   Goodno       Krinkie      Orenstein    Sviggum
Bishop       Greenfield   Larsen       Orfield      Swenson, D.
Boudreau     Greiling     Leppik       Osskopp      Swenson, H.
Bradley      Haas         Lieder       Osthoff      Sykora
Broecker     Hackbarth    Lindner      Ostrom       Tomassoni
Brown        Harder       Long         Otremba      Tompkins
Carlson      Hasskamp     Lourey       Ozment       Trimble
Carruthers   Hausman      Luther       Paulsen      Tuma
Clark        Holsten      Lynch        Pawlenty     Tunheim
Commers      Hugoson      Macklin      Pellow       Van Dellen
Cooper       Huntley      Mahon        Pelowski     Van Engen
Daggett      Jaros        Mares        Perlt        Vickerman
Dauner       Jefferson    Mariani      Peterson     Wagenius
Davids       Jennings     Marko        Pugh         Weaver
Dawkins      Johnson, A.  McCollum     Rest         Wejcman
Dehler       Johnson, R.  McElroy      Rhodes       Wenzel
Delmont      Johnson, V.  McGuire      Rice         Winter
Dempsey      Kahn         Milbert      Rostberg     Wolf
Dorn         Kalis        Molnau       Rukavina     Worke
Entenza      Kelley       Mulder       Sarna        Workman
Erhardt      Kelso        Murphy       Schumacher   Sp.Anderson,I

H. F. No. 670, A bill for an act relating to Winona county; authorizing Winona county to negotiate and enter into a contract for deed with Winona county developmental achievement center.

The bill was read for the third time and placed upon its final passage.

The question was taken on the passage of the bill and the roll was called. There were 127 yeas and 0 nays as follows:

Those who voted in the affirmative were:

Abrams       Finseth      Knight       Olson, M.    Skoglund
Anderson, B. Frerichs     Knoblach     Onnen        Smith
JOURNAL OF THE HOUSE - 22nd Day - Top of Page 520

Anderson, R. Garcia       Koppendrayer Opatz        Solberg
Bakk         Girard       Kraus        Orenstein    Sviggum
Bertram      Goodno       Krinkie      Orfield      Swenson, D.
Bettermann   Greenfield   Larsen       Osskopp      Swenson, H.
Bishop       Greiling     Leppik       Osthoff      Sykora
Boudreau     Haas         Lieder       Ostrom       Tomassoni
Bradley      Hackbarth    Lindner      Otremba      Tompkins
Broecker     Harder       Long         Ozment       Trimble
Carlson      Hasskamp     Lourey       Paulsen      Tuma
Carruthers   Hausman      Luther       Pawlenty     Tunheim
Clark        Holsten      Lynch        Pellow       Van Dellen
Commers      Hugoson      Macklin      Pelowski     Van Engen
Cooper       Huntley      Mares        Perlt        Vickerman
Daggett      Jaros        Mariani      Peterson     Wagenius
Dauner       Jefferson    Marko        Pugh         Weaver
Davids       Jennings     McCollum     Rest         Wenzel
Dawkins      Johnson, A.  McElroy      Rhodes       Winter
Dehler       Johnson, R.  McGuire      Rice         Wolf
Delmont      Johnson, V.  Milbert      Rostberg     Worke
Dempsey      Kahn         Molnau       Rukavina     Workman
Dorn         Kalis        Mulder       Sarna        Sp.Anderson,I
Entenza      Kelley       Murphy       Schumacher   
Erhardt      Kelso        Ness         Seagren      
Farrell      Kinkel       Olson, E.    Simoneau     

H. F. No. 726 was reported to the House.

McElroy moved that H. F. No. 726 be continued on the Consent Calendar. The motion prevailed.

H. F. No. 887, A bill for an act relating to public administration; providing St. Paul with additional authority in regard to the teacher training institute; amending Laws 1994, chapter 643, section 72.

The bill was read for the third time and placed upon its final passage.

The question was taken on the passage of the bill and the roll was called. There were 130 yeas and 0 nays as follows:

Those who voted in the affirmative were:

Abrams       Farrell      Kinkel       Ness         Seagren
Anderson, B. Finseth      Knight       Olson, E.    Simoneau
Anderson, R. Frerichs     Knoblach     Olson, M.    Skoglund
Bakk         Garcia       Koppendrayer Onnen        Smith
Bertram      Girard       Kraus        Opatz        Solberg
Bettermann   Goodno       Krinkie      Orenstein    Sviggum
Bishop       Greenfield   Larsen       Orfield      Swenson, D.
Boudreau     Greiling     Leppik       Osskopp      Swenson, H.
Bradley      Haas         Lieder       Osthoff      Sykora
Broecker     Hackbarth    Lindner      Ostrom       Tomassoni
Brown        Harder       Long         Otremba      Tompkins
Carlson      Hasskamp     Lourey       Ozment       Trimble
Carruthers   Hausman      Luther       Paulsen      Tuma
Clark        Holsten      Lynch        Pawlenty     Tunheim
Commers      Hugoson      Macklin      Pellow       Van Dellen
Cooper       Huntley      Mahon        Pelowski     Van Engen
Daggett      Jaros        Mares        Perlt        Vickerman
Dauner       Jefferson    Mariani      Peterson     Wagenius
Davids       Jennings     Marko        Pugh         Weaver
Dawkins      Johnson, A.  McCollum     Rest         Wejcman
Dehler       Johnson, R.  McElroy      Rhodes       Wenzel
Delmont      Johnson, V.  McGuire      Rice         Winter
Dempsey      Kahn         Milbert      Rostberg     Wolf
Dorn         Kalis        Molnau       Rukavina     Worke
Entenza      Kelley       Mulder       Sarna        Workman
Erhardt      Kelso        Murphy       Schumacher   Sp.Anderson,I

Long was excused at 3:00 p.m. Wolf was excused at 3:25 p.m. Solberg was excused at 4:05 p.m.

Pursuant to Rules of the House, the House resolved itself into the Committee of the Whole with Anderson, I., in the Chair for consideration of bills pending on General Orders of the day. After some time spent therein the Committee arose.

The Speaker resumed the Chair, whereupon the following recommendations of the Committee were reported to the House:

H. F. Nos. 536, 228, 273, 496, 782, 282, 565, 624, 673 and 778 were recommended to pass.

H. F. Nos. 394 and 603 were recommended for progress.

H. F. No. 248 was recommended for progress until Thursday, March 23, 1995.

On the motion of Carruthers, the report of the Committee of the Whole was adopted.

Pursuant to rule 1.06, the following roll call was taken in the Committee of the Whole:

Pawlenty moved to amend H. F. No. 624, the first engrossment, as follows:

Page 1, delete lines 8 to 11

Renumber subdivisions in sequence

A roll call was requested and properly seconded.

The question was taken on the Pawlenty amendment and the roll was called. There were 57 yeas and 68 nays as follows:

Those who voted in the affirmative were:

Abrams       Frerichs     Krinkie      Onnen        Tompkins
Anderson, B. Girard       Larsen       Osskopp      Tuma
Bettermann   Goodno       Leppik       Paulsen      Van Dellen
Bishop       Haas         Lindner      Pawlenty     Van Engen
Boudreau     Hackbarth    Lynch        Pellow       Vickerman
Bradley      Harder       Macklin      Rhodes       Weaver
Broecker     Holsten      Mares        Rostberg     Wenzel
Commers      Hugoson      McElroy      Seagren      Worke
Daggett      Johnson, V.  Molnau       Sviggum      Workman 
Davids       Knight       Mulder       Swenson, D.  
Dehler       Knoblach     Ness         Swenson, H.  
Erhardt      Koppendrayer Olson, M.    Sykora       

Anderson, R. Farrell      Kelley       Olson, E.    Sarna
Bakk         Finseth      Kelso        Opatz        Schumacher
Bertram      Garcia       Kinkel       Orenstein    Simoneau
Brown        Greenfield   Kraus        Orfield      Skoglund
Carlson      Greiling     Leighton     Osthoff      Smith
Carruthers   Hausman      Lieder       Ostrom       Tomassoni
Clark        Huntley      Luther       Otremba      Trimble
Cooper       Jaros        Mahon        Ozment       Tunheim
Dauner       Jefferson    Mariani      Pelowski     Wagenius
Dawkins      Jennings     Marko        Perlt        Wejcman
Delmont      Johnson, A.  McCollum     Peterson     Winter
Dempsey      Johnson, R.  McGuire      Pugh         Sp.Anderson,I
Dorn         Kahn         Milbert      Rest         
Entenza      Kalis        Murphy       Rukavina     
JOURNAL OF THE HOUSE - 22nd Day - Top of Page 522

Pugh moved that the name of Long be added as an author on H. F. No. 322. The motion prevailed.

Dawkins moved that the name of Luther be added as an author on H. F. No. 567. The motion prevailed.

Rukavina moved that the name of Garcia be added as an author on H. F. No. 1001. The motion prevailed.

Greenfield moved that the name of Garcia be added as an author on H. F. No. 1013. The motion prevailed.

Abrams moved that the name of Brown be added as an author on H. F. No. 1070. The motion prevailed.

Schumacher moved that the following statement be printed in the Journal of the House: "It was my intention to vote in the affirmative on Thursday, March 2, 1995, when the vote was taken on the Van Dellen amendment to H. F. No. 5, the second engrossment, as amended." The motion prevailed.

Sarna moved that H. F. Nos. 102, 104, 174, 498, 645, 720, 792, 865 and 934 be recalled from the Committee on Regulated Industries and Energy and be re-referred to the Committee on Commerce, Tourism and Consumer Affairs. The motion prevailed.

Weaver moved that H. F. No. 453 be recalled from the Committee on Judiciary and be re-referred to the Committee on Education. The motion prevailed.

Clark moved that H. F. No. 794 be recalled from the Committee on Economic Development, Infrastructure and Regulation Finance and be re-referred to the Committee on Environment and Natural Resources Finance. The motion prevailed.

Brown moved that H. F. No. 853 be recalled from the Committee on Judiciary and be re-referred to the Committee on General Legislation, Veterans Affairs and Elections. The motion prevailed.

Pugh moved that H. F. No. 994 be recalled from the Committee on Judiciary and be re-referred to the Committee on General Legislation, Veterans Affairs and Elections. The motion prevailed.

Rukavina moved that H. F. No. 1001 be recalled from the Committee on Governmental Operations and be re-referred to the Committee on General Legislation, Veterans Affairs and Elections. The motion prevailed.

Opatz moved that H. F. No. 1028 be recalled from the Committee on Health and Human Services and be re-referred to the Committee on Education. The motion prevailed.

Abrams moved that H. F. No. 1068 be recalled from the Committee on Governmental Operations and be re-referred to the Committee on General Legislation, Veterans Affairs and Elections. The motion prevailed.

McElroy moved that S. F. No. 323 be recalled from the Committee on Housing and together with H. F. No. 726, now on the Consent Calendar, be referred to the Chief Clerk for comparison. The motion prevailed.

Carruthers moved that when the House adjourns today it adjourn until 2:30 p.m., Thursday, March 9, 1995. The motion prevailed.

Carruthers moved that the House adjourn. The motion prevailed, and the Speaker declared the House stands adjourned until 2:30 p.m., Thursday, March 9, 1995.

Edward A. Burdick, Chief Clerk, House of Representatives

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