ST. PAUL, Minn. (AP) - Democratic Gov. Mark Dayton and top Republican lawmakers have restarted negotiations over Minnesota's unfinished budget, with a far-reaching government shutdown in its fifth day.

But there's no sign that they're close to a budget deal that could end the shutdown.

Dayton says his plan to raise income taxes on top earners has been rejected consistently in the talks, and now they're looking for other sources of revenue.

House Speaker Kurt Zellers says a GOP offer last week to add more than $1 billion to state spending by delaying school payments and selling tobacco revenue bonds is off the table for now.

Zellers and Senate Majority Leader Amy Koch spent slightly more than an hour behind closed doors with Dayton. They plan to return on Wednesday.

(Copyright 2011 by The Associated Press.  All Rights Reserved.)