1.1.................... moves to amend H.F. No. 2779 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. Minnesota Statutes 2008, section 270A.03, subdivision 7, is amended to
1.4read:
1.5    Subd. 7. Refund. "Refund" means an individual income tax refund or political
1.6contribution refund, pursuant to chapter 290, or a property tax credit or refund, pursuant to
1.7chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
1.8For purposes of this chapter, lottery prizes, as set forth in section 349A.08,
1.9subdivision 8 , and amounts granted to persons by the legislature on the recommendation
1.10of the joint senate-house of representatives Subcommittee on Claims shall be treated
1.11as refunds.
1.12In the case of a joint property tax refund payable to spouses under chapter 290A,
1.13the refund shall be considered as belonging to each spouse in the proportion of the total
1.14refund that equals each spouse's proportion of the total income determined under section
1.15290A.03, subdivision 3 . In the case of a joint income tax refund under chapter 289A, the
1.16refund shall be considered as belonging to each spouse in the proportion of the total
1.17refund that equals each spouse's proportion of the total taxable income determined under
1.18section 290.01, subdivision 29. The commissioner shall remit the entire refund to the
1.19claimant agency, which shall, upon the request of the spouse who does not owe the debt,
1.20determine the amount of the refund belonging to that spouse and refund the amount to
1.21that spouse. For court fines, fees, and surcharges and court-ordered restitution under
1.22section 611A.04, subdivision 2, the notice provided by the commissioner of revenue under
1.23section 270A.07, subdivision 2, paragraph (b), serves as the appropriate legal notice
1.24to the spouse who does not owe the debt.
1.25EFFECTIVE DATE.This section is effective for political contribution refund
1.26claims based on contributions that are made after June 30, 2011.

2.1    Sec. 2. Minnesota Statutes 2008, section 289A.50, subdivision 1, is amended to read:
2.2    Subdivision 1. General right to refund. (a) Subject to the requirements of this
2.3section and section 289A.40, a taxpayer who has paid a tax in excess of the taxes lawfully
2.4due and who files a written claim for refund will be refunded or credited the overpayment
2.5of the tax determined by the commissioner to be erroneously paid.
2.6(b) The claim must specify the name of the taxpayer, the date when and the period
2.7for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
2.8claims was erroneously paid, the grounds on which a refund is claimed, and other
2.9information relative to the payment and in the form required by the commissioner. An
2.10income tax, estate tax, or corporate franchise tax return, or amended return claiming an
2.11overpayment constitutes a claim for refund.
2.12(c) When, in the course of an examination, and within the time for requesting a
2.13refund, the commissioner determines that there has been an overpayment of tax, the
2.14commissioner shall refund or credit the overpayment to the taxpayer and no demand
2.15is necessary. If the overpayment exceeds $1, the amount of the overpayment must
2.16be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
2.17commissioner is not required to refund. In these situations, the commissioner does not
2.18have to make written findings or serve notice by mail to the taxpayer.
2.19(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
2.20care exceeds the tax against which the credit is allowable, the amount of the excess is
2.21considered an overpayment. The refund allowed by section 290.06, subdivision 23, is also
2.22considered an overpayment. The requirements of section 270C.33 do not apply to the
2.23refunding of such an overpayment shown on the original return filed by a taxpayer.
2.24(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
2.25penalties, and interest reported in the return of the entertainment entity or imposed by
2.26section 290.9201, the excess must be refunded to the entertainment entity. If the excess is
2.27less than $1, the commissioner need not refund that amount.
2.28(f) If the surety deposit required for a construction contract exceeds the liability of
2.29the out-of-state contractor, the commissioner shall refund the difference to the contractor.
2.30(g) An action of the commissioner in refunding the amount of the overpayment does
2.31not constitute a determination of the correctness of the return of the taxpayer.
2.32(h) There is appropriated from the general fund to the commissioner of revenue the
2.33amount necessary to pay refunds allowed under this section.
2.34EFFECTIVE DATE.This section is effective for political contribution refund
2.35claims based on contributions that are made after June 30, 2011.

3.1    Sec. 3. Minnesota Statutes 2008, section 290.01, subdivision 6, is amended to read:
3.2    Subd. 6. Taxpayer. The term "taxpayer" means any person or corporation subject to
3.3a tax imposed by this chapter. For purposes of section 290.06, subdivision 23, the term
3.4"taxpayer" means an individual eligible to vote in Minnesota under section 201.014.
3.5EFFECTIVE DATE.This section is effective for political contribution refund
3.6claims based on contributions that are made after June 30, 2011.

3.7    Sec. 4. Minnesota Statutes 2008, section 297A.70, subdivision 8, is amended to read:
3.8    Subd. 8. Regionwide public safety radio communication system; products and
3.9services. (a) Products and services including, but not limited to, end user equipment used
3.10for construction, ownership, operation, maintenance, and enhancement of the backbone
3.11system of the regionwide public safety radio communication system established under
3.12sections 403.21 to 403.40, are exempt. For purposes of this subdivision, backbone system
3.13is defined in section 403.21, subdivision 9. This subdivision is effective for purchases,
3.14sales, storage, use, or consumption for use in the first and second phases of the system, as
3.15defined in section 403.21, subdivisions 3, 10, and 11, that portion of the third phase of
3.16the system that is located in the southeast district of the State Patrol and the counties of
3.17Benton, Sherburne, Stearns, and Wright, and that portion of the system that is located in
3.18Itasca County.
3.19(b) The product and services listed in paragraph (a) are exempt in all other areas
3.20of the state. For the exemptions under this paragraph only, the tax must be imposed
3.21and collected as if the rates under section 297A.62, subdivisions 1 and 1a, applied and
3.22refunded in the manner provided under section 297A.75.
3.23EFFECTIVE DATE.This section is effective for sales and purchases made after
3.24June 30, 2010.

3.25    Sec. 5. Minnesota Statutes 2008, section 297A.75, as amended by Laws 2009, chapter
3.2688, article 4, sections 7, 8, is amended to read:
3.27297A.75 REFUND; APPROPRIATION.
3.28    Subdivision 1. Tax collected. The tax on the gross receipts from the sale of the
3.29following exempt items must be imposed and collected as if the sale were taxable and the
3.30rate under section 297A.62, subdivision 1, applied. The exempt items include:
3.31    (1) capital equipment exempt under section 297A.68, subdivision 5;
3.32    (2) building materials for an agricultural processing facility exempt under section
3.33297A.71, subdivision 13 ;
4.1    (3) building materials for mineral production facilities exempt under section
4.2297A.71, subdivision 14 ;
4.3    (4) building materials for correctional facilities under section 297A.71, subdivision
4.43 ;
4.5    (5) building materials used in a residence for disabled veterans exempt under section
4.6297A.71, subdivision 11 ;
4.7    (6) elevators and building materials exempt under section 297A.71, subdivision 12;
4.8    (7) building materials for the Long Lake Conservation Center exempt under section
4.9297A.71, subdivision 17 ;
4.10    (8) materials and supplies for qualified low-income housing under section 297A.71,
4.11subdivision 23 ;
4.12    (9) materials, supplies, and equipment for municipal electric utility facilities under
4.13section 297A.71, subdivision 35;
4.14    (10) equipment and materials used for the generation, transmission, and distribution
4.15of electrical energy and an aerial camera package exempt under section 297A.68,
4.16subdivision 37;
4.17    (11) tangible personal property and taxable services and construction materials,
4.18supplies, and equipment exempt under section 297A.68, subdivision 41;
4.19    (12) commuter rail vehicle and repair parts under section 297A.70, subdivision
4.203, clause (11);
4.21    (13) materials, supplies, and equipment for construction or improvement of projects
4.22and facilities under section 297A.71, subdivision 40; and
4.23(14) materials, supplies, and equipment for construction or improvement of a meat
4.24processing facility exempt under section 297A.71, subdivision 41.; and
4.25(15) products and services for a regionwide public safety radio communication
4.26system exempt under section 297A.70, subdivision 8, paragraph (b).
4.27    Subd. 2. Refund; eligible persons. Upon application on forms prescribed by the
4.28commissioner, a refund equal to the tax paid on the gross receipts of the exempt items
4.29must be paid to the applicant. Only the following persons may apply for the refund:
4.30    (1) for subdivision 1, clauses (1) to (3), the applicant must be the purchaser;
4.31    (2) for subdivision 1, clauses (4) and (7), the applicant must be the governmental
4.32subdivision;
4.33    (3) for subdivision 1, clause (5), the applicant must be the recipient of the benefits
4.34provided in United States Code, title 38, chapter 21;
4.35    (4) for subdivision 1, clause (6), the applicant must be the owner of the homestead
4.36property;
5.1    (5) for subdivision 1, clause (8), the owner of the qualified low-income housing
5.2project;
5.3    (6) for subdivision 1, clause (9), the applicant must be a municipal electric utility or
5.4a joint venture of municipal electric utilities;
5.5    (7) for subdivision 1, clauses (10), (11), and (14), the owner of the qualifying
5.6business; and
5.7    (8) for subdivision 1, clauses (12) and, (13), and (15), the applicant must be the
5.8governmental entity that owns or contracts for the project or facility.
5.9    Subd. 3. Application. (a) The application must include sufficient information
5.10to permit the commissioner to verify the tax paid. If the tax was paid by a contractor,
5.11subcontractor, or builder, under subdivision 1, clause (4), (5), (6), (7), (8), (9), (10), (11),
5.12(12), (13), or (14), or (15), the contractor, subcontractor, or builder must furnish to the
5.13refund applicant a statement including the cost of the exempt items and the taxes paid on
5.14the items unless otherwise specifically provided by this subdivision. The provisions of
5.15sections 289A.40 and 289A.50 apply to refunds under this section.
5.16    (b) An applicant may not file more than two applications per calendar year for
5.17refunds for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.
5.18    (c) Total refunds for purchases of items in section 297A.71, subdivision 40, must not
5.19exceed $5,000,000 in fiscal years 2010 and 2011. Applications for refunds for purchases
5.20of items in sections 297A.70, subdivision 3, paragraph (a), clause (11), and 297A.71,
5.21subdivision 40, must not be filed until after June 30, 2009.
5.22    Subd. 4. Interest. Interest must be paid on the refund at the rate in section 270C.405
5.23from 90 days after the refund claim is filed with the commissioner for taxes paid under
5.24subdivision 1.
5.25    Subd. 5. Appropriation. The amount required to make the refunds is annually
5.26appropriated to the commissioner. The refund of the total tax imposed under section
5.27297A.62, subdivisions 1 and 1a, on the purchase of items in section 297A.70, subdivision
5.288, paragraph (b), shall be made from the general fund, and no offset will be made to
5.29deposits in the funds under the Minnesota Constitution, article XI, section 15. No refund
5.30of taxes paid under section 297A.70, subdivision 8, paragraph (b), may be paid until
5.31July 1, 2011.
5.32EFFECTIVE DATE.This section is effective for sales and purchases made after
5.33June 30, 2010.

5.34    Sec. 6. REPEALER.
6.1(a) Minnesota Statutes 2008, sections 10A.322, subdivision 4; and 13.4967,
6.2subdivision 2, are repealed.
6.3(b) Minnesota Statutes 2008, section 290.06, subdivision 23, is repealed.
6.4EFFECTIVE DATE.Paragraph (a) is effective the day following final enactment.
6.5Paragraph (b) is effective for refund claims based on contributions made after June 30,
6.62011."
6.7Amend the title accordingly