MN SF2389

Eliminates accelerated payment requirements for mortgage registry tax, deed tax, sales and use tax, and cigarette/tobacco taxes that previously required June liability payments two business days before June 30, with remaining amounts due August 20.

Modifies local government aid payment schedule from two installments (July 20 and December 26) to four installments on March 15, July 15, September 15, and November 15 annually.

Creates a new renters' property tax credit under Minnesota Statutes chapter 290, allowing eligible renters to claim a refundable credit on income tax returns instead of receiving a separate refund payment.

Changes the property tax refund claim filing deadline to one year after the original due date and clarifies refund claim procedures under section 290A.04.

Requires electronic payment of sales and use taxes for vendors with $10,000 or more annual liability, with exceptions for those with religious objections to electronic payment; effective for June 2014 and later tax liabilities.