1.1    .................... moves to amend H. F. No. 1360, the delete everything amendment
1.2(H1360DE1), as follows:
1.3Page 26, after line 9, insert:

1.4    "Section 59. Minnesota Statutes 2006, section 270B.01, subdivision 8, is amended to
1.5read:
1.6    Subd. 8. Minnesota tax laws. For purposes of this chapter only, unless expressly
1.7stated otherwise, "Minnesota tax laws" means:
1.8    (1) the taxes, refunds, and fees administered by or paid to the commissioner under
1.9chapters 115B, 289A (except taxes imposed under sections 298.01, 298.015, and 298.24),
1.10290, 290A, 291, 295, 297A, 297B, and 297H, or any similar Indian tribal tax administered
1.11by the commissioner pursuant to any tax agreement between the state and the Indian tribal
1.12government, and includes any laws for the assessment, collection, and enforcement of
1.13those taxes, refunds, and fees; and
1.14    (2) section 273.1315.
1.15EFFECTIVE DATE.This section is effective the day following final enactment.

1.16    Sec. 60. Minnesota Statutes 2006, section 270B.02, subdivision 3, is amended to read:
1.17    Subd. 3. Confidential data on individuals; protected nonpublic data. (a) Except
1.18as provided in paragraph (b), the name or existence of an informer, informer letters, and
1.19other data, in whatever form, given to the Department of Revenue by a person, other than
1.20the data subject, who informs that a specific person is not or may not be in compliance
1.21with tax laws, or nontax laws administered by the Department of Revenue, including laws
1.22other than those relating to property taxes not listed in section 270B.01, subdivision 8, are
1.23confidential data on individuals or protected nonpublic data as defined in section 13.02,
1.24subdivisions 3 and 13 . This paragraph does not apply to laws relating to property taxes.
1.25    (b) Data under paragraph (a) may be disclosed with the consent of the informer
1.26or upon a written finding by a court that the information provided by the informer was
2.1false and that there is evidence that the information was provided in bad faith. This
2.2subdivision does not alter disclosure responsibilities or obligations under the Rules of
2.3Criminal Procedure.
2.4EFFECTIVE DATE.This section is effective the day following final enactment.

2.5    Sec. 61. Minnesota Statutes 2006, section 270B.085, is amended by adding a
2.6subdivision to read:
2.7    Subd. 3. Collection of nontax debt. The commissioner may use return information
2.8for the purpose of collecting debts referred to the commissioner under chapter 16D.
2.9EFFECTIVE DATE.This section is effective the day following final enactment.

2.10    Sec. 62. Minnesota Statutes 2006, section 270B.14, subdivision 3, is amended to read:
2.11    Subd. 3. Administration of enterprise, job opportunity, and biotechnology
2.12and health sciences industry zone program programs. The commissioner may
2.13disclose return information relating to the taxes imposed by chapters 290 and 297A to
2.14the Department of Employment and Economic Development or a municipality receiving
2.15an enterprise zone designation under section 469.169 but only as necessary to administer
2.16the funding limitations under section 469.169, subdivision 7., or to the Department
2.17of Employment and Economic Development and appropriate officials from the local
2.18government units in which a qualified business is located but only as necessary to enforce
2.19the job opportunity building zone benefits under section 469.315, or biotechnology and
2.20health sciences industry zone benefits under section 469.336.
2.21EFFECTIVE DATE.This section is effective the day following final enactment.

2.22    Sec. 63. Minnesota Statutes 2006, section 273.1315, is amended to read:
2.23273.1315 CERTIFICATION OF CLASS 1B PROPERTY.
2.24    Subdivision 1. Class 1b homestead declaration before 2008. Any property owner
2.25seeking classification and assessment of the owner's homestead as class 1b property
2.26pursuant to section 273.13, subdivision 22, paragraph (b), on or before October 1, 2007,
2.27shall file with the commissioner of revenue a 1b homestead declaration, on a form
2.28prescribed by the commissioner. The declaration shall contain the following information:
2.29    (a) the information necessary to verify that on or before June 30 of the filing year,
2.30the property owner or the owner's spouse satisfies the requirements of section 273.13,
2.31subdivision 22 , paragraph (b), for 1b classification; and
2.32    (b) any additional information prescribed by the commissioner.
2.33    The declaration must be filed on or before October 1 to be effective for property
2.34taxes payable during the succeeding calendar year. The declaration and any supplementary
3.1information received from the property owner pursuant to this section shall be subject to
3.2chapter 270B. If approved by the commissioner, the declaration remains in effect until the
3.3property no longer qualifies under section 273.13, subdivision 22, paragraph (b). Failure
3.4to notify the commissioner within 30 days that the property no longer qualifies under that
3.5paragraph because of a sale, change in occupancy, or change in the status or condition
3.6of an occupant shall result in the penalty provided in section 273.124, subdivision 13,
3.7computed on the basis of the class 1b benefits for the property, and the property shall lose
3.8its current class 1b classification.
3.9    The commissioner shall provide to the assessor on or before November 1 a listing
3.10of the parcels of property qualifying for 1b classification.
3.11    Subd. 2. Class 1b homestead declaration 2008 and thereafter. Any property
3.12owner seeking classification and assessment of the owner's homestead as class 1b property
3.13pursuant to section 273.13, subdivision 22, paragraph (b), after October 1, 2007, shall file
3.14with the county assessor a class 1b homestead declaration, on a form prescribed by the
3.15commissioner of revenue. The declaration must contain the following information:
3.16    (1) the information necessary to verify that, on or before June 30 of the filing year,
3.17the property owner or the owner's spouse satisfies the requirements of section 273.13,
3.18subdivision 22, paragraph (b), for class 1b classification; and
3.19    (2) any additional information prescribed by the commissioner.
3.20    The declaration must be filed on or before October 1 to be effective for property
3.21taxes payable during the succeeding calendar year. The Social Security numbers and
3.22income and medical information received from the property owner pursuant to this section
3.23are private data on individuals as defined in section 13.02. If approved by the assessor, the
3.24declaration remains in effect until the property no longer qualifies under section 273.13,
3.25subdivision 22, paragraph (b). Failure to notify the assessor within 30 days that the
3.26property no longer qualifies under that paragraph because of a sale, change in occupancy,
3.27or change in the status or condition of an occupant shall result in the penalty provided in
3.28section 273.124, subdivision 13, computed on the basis of the class 1b benefits for the
3.29property, and the property shall lose its current class 1b classification.
3.30EFFECTIVE DATE.This section is effective the day following final enactment."
3.31Renumber the sections in sequence and correct the internal references
3.32Amend the title accordingly