Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270B — Tax Data, Classification And Disclosure

Section 270B.01 — Definitions. - Subdivision 1. Words, terms, and phrases. The definitions in this...

Section 270B.02 — Classification Of Data. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 270B.03 — Disclosure To Data Subject. - Subdivision 1. Who may inspect. Returns and return information must,...

Section 270B.04 — Statistical Studies. - Subdivision 1. General rule. The commissioner may compile statistical studies...

Section 270B.05 — Disclosure In Tax Proceeding. - Subdivision 1. Judicial or administrative proceeding. A return or return...

Section 270B.06 — Disclosure In Investigation. - Subdivision 1. Criteria for disclosure. In connection with official duties...

Section 270B.07 — License Clearance. - Subdivision 1. Disclosure to licensing authorities. The commissioner may disclose...

Section 270B.08 — Sales Tax Permits. - Subdivision 1. Permit information. The commissioner may disclose to any...

Section 270B.081 — Sales Tax Exemption Certificates. - The commissioner may disclose to any person making inquiry regarding...

Section 270B.085 — Disclosures In Collection Actions. - Subdivision 1. Seizure information. Following the execution of a writ...

Section 270B.09 — Contracts With The State Or Political Subdivision; Setoff. - The commissioner may disclose to the Department of Management and...

Section 270B.10 — Information In Public Record. - A return or return information that is a matter of...

Section 270B.11 — Disclosure To Locate Taxpayers Owed Refund. - To locate the named payee on state warrants issued under...

Section 270B.12 — Disclosure To State, Federal, And County Authorities. - Subdivision 1. IRS; state reciprocity. Returns and return information may...

Section 270B.13 — Vendors Hired For Tax Administration Purposes. - Subdivision 1. Access to data. Independent contractors and vendors performing...

Section 270B.131 — Disclosure Of Contents Of Tax Returns. - Subdivision 1. General prohibition. No person who prepares, aids in...

Section 270B.14 — Disclosure For Purposes Other Than Tax Administration. - Subdivision 1. Disclosure to commissioner of human services. (a) On...

Section 270B.15 — Disclosure To Legislative Auditor And State Auditor. - (a) Returns and return information must be disclosed to the...

Section 270B.16 — Discovery Of Revenue Data. - Notwithstanding any law to the contrary, data collected by the...

Section 270B.161 — Data And Information On Mine Value Of Ore. - Data collected from taxpayers and maintained by the commissioner for...

Section 270B.162 — Disclosure; Minimum Wage Study. - (a) The commissioner may disclose return information to the Federal...

Section 270B.17 — Remedies. - The civil remedies provided in section 13.08 are available to...

Section 270B.18 — Criminal Penalties. - Subdivision 1. Unauthorized willful disclosure. A person willfully making a...

Section 270B.19 — Rules. - The commissioner may adopt rules necessary for the enforcement and...