270B.01 DEFINITIONS. Subdivision 1. Words, terms, and phrases. The definitions in this section apply to this chapter. Subd. 2. Return. “Return” means a tax or information return, declaration of estimated tax, or claim for refund under Minnesota tax laws that is filed with the commissioner. “Return” includes any amendment or supplement to those documents, including […]
270B.02 CLASSIFICATION OF DATA. Subdivision 1. General rule. Except as otherwise provided in this chapter, returns and return information are private data on individuals or nonpublic data as defined in section 13.02, subdivisions 9 and 12. Except as authorized by this chapter, the Department of Revenue, the commissioner, an officer or employee or former officer […]
270B.03 DISCLOSURE TO DATA SUBJECT. Subdivision 1. Who may inspect. Returns and return information must, on request, be made open to inspection by or disclosure to the data subject. The request must be made in writing or in accordance with written procedures of the chief disclosure officer of the department that have been approved by […]
270B.04 STATISTICAL STUDIES. Subdivision 1. General rule. The commissioner may compile statistical studies from information derived from returns and return information and may disclose the results of those studies. In addition, the commissioner may disclose statistical information from returns and return information to the governor, legislature, or another state agency to allow those governmental entities […]
270B.05 DISCLOSURE IN TAX PROCEEDING. Subdivision 1. Judicial or administrative proceeding. A return or return information may be disclosed in a judicial or administrative proceeding pertaining to or relating to tax administration as follows: (1) if the taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, a […]
270B.06 DISCLOSURE IN INVESTIGATION. Subdivision 1. Criteria for disclosure. In connection with official duties related to tax administration, the commissioner, the attorney general, or other legal representative of the state, county, or municipality may disclose returns or return information to the extent that the disclosure is necessary in obtaining information that is not otherwise reasonably […]
270B.07 LICENSE CLEARANCE. Subdivision 1. Disclosure to licensing authorities. The commissioner may disclose return information with respect to returns filed under Minnesota tax laws to licensing authorities of the state or political subdivisions of the state to the extent necessary to enforce the license clearance programs under sections 60K.44, 82.74, 147.091, 148.10, 150A.08, and 270C.72. […]
270B.08 SALES TAX PERMITS. Subdivision 1. Permit information. The commissioner may disclose to any person making an inquiry regarding the issuance of a sales tax permit to a specific retailer whether a permit has been issued to the retailer, the name and address of the permit holder, the business name and location, the sales and […]
270B.081 SALES TAX EXEMPTION CERTIFICATES. The commissioner may disclose to any person making inquiry regarding the issuance of direct pay permits or certificates of exemption issued by the commissioner to a taxpayer whether the permit or certificate has been issued to the taxpayer, the business name and location, the permit or certificate number, the date […]
270B.085 DISCLOSURES IN COLLECTION ACTIONS. Subdivision 1. Seizure information. Following the execution of a writ of entry under section 16D.08, subdivision 2, or 270C.67, the commissioner may disclose information identifying the individual or business subject to the writ, the basis for the writ, and the results of the execution, including lists of property seized. Subd. […]
270B.09 CONTRACTS WITH THE STATE OR POLITICAL SUBDIVISION; SETOFF. The commissioner may disclose to the Department of Management and Budget or any state agency or political or governmental subdivision of the state making payment to a vendor as described in section 270C.65 or a contractor or subcontractor as described in section 270C.66 whether the vendor, […]
270B.10 INFORMATION IN PUBLIC RECORD. A return or return information that is a matter of public record is not subject to this chapter. History: 1989 c 184 art 1 s 10
270B.11 DISCLOSURE TO LOCATE TAXPAYERS OWED REFUND. To locate the named payee on state warrants issued under the Minnesota tax laws and undeliverable by the United States Postal Service, the commissioner may publish in a newspaper of general circulation in this state, or make available to radio or television stations, a list of the name […]
270B.12 DISCLOSURE TO STATE, FEDERAL, AND COUNTY AUTHORITIES. Subdivision 1. IRS; state reciprocity. Returns and return information may be open to inspection by or disclosure to the Internal Revenue Service, the Multistate Tax Commission, or to any state agency, body, or commission, or its legal representatives, that is charged under the laws of that state […]
270B.13 VENDORS HIRED FOR TAX ADMINISTRATION PURPOSES. Subdivision 1. Access to data. Independent contractors and vendors performing services for the Department of Revenue in connection with the following activities have access to private data on individuals and nonpublic data to the extent necessary to perform that service: (1) the processing of returns and the payment […]
270B.131 DISCLOSURE OF CONTENTS OF TAX RETURNS. Subdivision 1. General prohibition. No person who prepares, aids in the preparation, processes, transmits, consults with respect to or reviews a state or federal tax return for another person, corporation, partnership, association or other taxpayer shall divulge any particulars of such return, except to authorized employees of the […]
270B.14 DISCLOSURE FOR PURPOSES OTHER THAN TAX ADMINISTRATION. Subdivision 1. Disclosure to commissioner of human services. (a) On the request of the commissioner of human services, the commissioner shall disclose return information regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to the extent provided in paragraph (b) and for the […]
270B.15 DISCLOSURE TO LEGISLATIVE AUDITOR AND STATE AUDITOR. (a) Returns and return information must be disclosed to the legislative auditor to the extent necessary for the legislative auditor to carry out sections 3.97 to 3.979. (b) The commissioner must disclose return information, including the report required under section 289A.12, subdivision 15, to the state auditor […]
270B.16 DISCOVERY OF REVENUE DATA. Notwithstanding any law to the contrary, data collected by the Department of Revenue are not subject to discovery or subpoena in a legal action, other than an action or proceeding in connection with tax administration, unless disclosure of the data is authorized under this chapter. History: 1989 c 184 art […]
270B.161 DATA AND INFORMATION ON MINE VALUE OF ORE. Data collected from taxpayers and maintained by the commissioner for the purpose of determining the mine value of ore under section 298.01 are nonpublic data as defined in section 13.02, subdivision 9. History: 1995 c 259 art 1 s 48
