ST. PAUL, Minn. (AP) — Minnesota’s tax code brims with contradictions, carve-outs and just plain confusion.

At least that’s how governor after governor has viewed it as he’s tried to convince the Legislature and the public that the system is ripe for a remake. Gov. Mark Dayton makes his pitch for a top-to-bottom overhaul Tuesday. If the past is any guide, Dayton will find a political minefield awaits him.

He’s trying to address a $1.1 billion projected deficit. And he wants to bring about what he considers to be equity and stability in the system.

He intends to seek a new income tax tier affecting the richest Minnesotans. Administration officials also have been carefully studying ways to reshape the state’s sales tax, corporate tax, property tax and tobacco tax.

(© Copyright 2013 The Associated Press. All Rights Reserved. This material may not be published, broadcast, rewritten or redistributed.)