Revises provisions governing governmental financial administration. (BDR 32-10)

AN ACT relating to governmental financial administration; temporarily accelerating the collection of a portion of the tax upon the net proceeds of minerals; temporarily requiring persons who extract minerals to pay a portion of the tax on the net proceeds of the estimated royalties that will be paid for certain years; temporarily altering the allocation of a portion of the proceeds of the basic governmental services tax; requiring the Department of Taxation to allow for the payment of delinquent taxes, fees or assessments without a penalty for a limited period in certain circumstances; and providing other matters properly relating thereto.