Subdivision 1. Scope. The sections referred to in subdivisions 2 to 18 are codified outside this chapter. Those sections classify tax data as other than public, place restrictions on access to government data, or involve data sharing.
Subd. 2. Generally. Classification and disclosure of tax data created, collected, or maintained by the Department of Revenue under section 273.1315, chapter 115B, 289A (except for taxes imposed under sections 298.01, 298.015, and 298.24), 290, 290A, 291, 295, 297A, or 297H, or any similar Indian tribal tax administered by the commissioner according to a tax agreement between the state and an Indian tribal government are governed by chapter 270B.
Subd. 3. Data subjects. Disclosure of tax return information to defined data subjects is governed under section 270B.03.
Subd. 4. Statistical data. Disclosure of tax statistical data to specified parties is governed under section 270B.04.
Subd. 5. Tax proceeding. Disclosure of tax return information in a judicial or administrative proceeding pertaining to or relating to tax administration is governed under section 270B.05.
Subd. 6. Investigations. Disclosure of tax return information for investigative purposes is governed under section 270B.06.
Subd. 7. Licensing authorities. Disclosure of tax return information to licensing authorities of the state, political subdivisions, and certain boards, to the extent necessary to enforce license clearance programs, is governed under section 270B.07.
Subd. 8. Sales tax permits. Disclosure of information regarding the issuance of sales tax permits to retailers is governed under section 270B.08.
Subd. 9. Sales tax exemption certificates. Disclosure of information regarding issuance of sales tax exemption certificates is governed under section 270B.081.
Subd. 10. Collection actions. Disclosure of information regarding collection actions following execution of writs of entry are governed under section 270B.085.
Subd. 11. Contracts with state or political subdivision. Disclosure to state agencies or political subdivisions regarding vendor uncontested delinquent tax liabilities is governed under section 270B.09.
Subd. 12. Disclosure to locate taxpayers owed refunds. Disclosure of lists of names of persons owed tax refunds to newspapers or other media is governed under section 270B.11.
Subd. 13. State, federal, and county taxing authorities. Disclosure of tax return information to governmental taxing authorities is governed under section 270B.12.
Subd. 14. Access to data by vendors performing services. (a) Access to classified tax data for certain vendors performing services for the Department of Revenue is governed under section 270B.13.
(b) Data collected for background checks of individuals with access to federal tax information is classified under section 299C.76, subdivision 5.
Subd. 15. Disclosure for purposes other than tax administration. Disclosure of tax return information to governmental entities for purposes other than tax administration is governed under section 270B.14.
Subd. 16. Legislative auditor. Disclosure of tax return information to the legislative auditor is governed under section 270B.15.
Subd. 17. Discovery or subpoena. Disclosure of tax data by discovery or subpoena is governed under section 270B.16.
Subd. 18. Data on mine value of ore. Data regarding value of mine ore for tax purposes are governed under section 270B.161.
1991 c 106 s 6; 1992 c 511 art 7 s 1; 1992 c 569 s 4; 1993 c 13 art 1 s 12; 1993 c 65 s 1; 1993 c 177 s 1; 1993 c 240 s 1; 1993 c 326 art 2 s 1; 1993 c 345 art 3 s 18; 1993 c 351 s 20-22; 1994 c 483 s 1; 1994 c 589 s 1; 1994 c 616 s 1; 1994 c 618 art 1 s 17; art 2 s 9-64; 1994 c 632 art 2 s 10; art 3 s 17; 1994 c 636 art 4 s 4; 1995 c 142 s 1; 1995 c 155 s 1,2; 1995 c 186 s 8; 1995 c 212 art 3 s 59; 1995 c 229 art 4 s 3; 1995 c 234 art 5 s 1; 1995 c 259 art 1 s 27; art 4 s 4; art 5 s 1-51; 1996 c 305 art 1 s 3-5; 1996 c 334 s 1; 1996 c 408 art 9 s 1; 1996 c 415 s 1; 1996 c 440 art 1 s 18; art 2 s 1-14; 1996 c 471 art 7 s 1; 1997 c 7 art 1 s 3; 1997 c 22 art 2 s 1,8; 1997 c 66 s 79; 1997 c 129 art 2 s 15; 1997 c 193 s 1; 1997 c 199 s 14; 1997 c 202 art 2 s 63; 1997 c 203 art 6 s 2; 1997 c 215 s 1; 1997 c 218 s 1; 1997 c 239 art 8 s 1; 1Sp1997 c 3 s 8-18; 1998 c 273 s 1; 1998 c 361 s 1; 1998 c 367 art 11 s 2; 1998 c 371 s 6,7; 1998 c 373 s 1; 1998 c 382 art 2 s 1; 1998 c 397 art 11 s 3; 1998 c 407 art 2 s 1; 1999 c 99 s 23; 1999 c 139 art 4 s 2; 1999 c 205 art 1 s 70; 1999 c 227 s 22; 1999 c 245 art 9 s 1,2; 2002 c 379 art 1 s 3; 2003 c 2 art 1 s 3; 2004 c 228 art 1 s 7; 2005 c 10 art 1 s 8; 2022 c 55 art 4 s 4
Structure Minnesota Statutes
Chapters 13 - 13C — Data Practices
Chapter 13 — Government Data Practices
Section 13.01 — Government Data.
Section 13.025 — Government Entity Obligation.
Section 13.03 — Access To Government Data.
Section 13.04 — Rights Of Subjects Of Data.
Section 13.045 — Safe At Home Program Participant Data.
Section 13.05 — Duties Of Responsible Authority.
Section 13.055 — Disclosure Of Breach In Security; Notification And Investigation Report Required.
Section 13.06 — Temporary Classification.
Section 13.07 — Duties Of Commissioner; Rules.
Section 13.072 — Opinions By The Commissioner.
Section 13.073 — Public Information Policy Training Program.
Section 13.08 — Civil Remedies.
Section 13.085 — Administrative Remedy.
Section 13.10 — Data On Decedents.
Section 13.15 — Computer Data.
Section 13.201 — Rideshare Data.
Section 13.202 — Political Subdivision Data Coded Elsewhere.
Section 13.203 — Service Cooperative Claims Data.
Section 13.319 — Education Data Coded Elsewhere.
Section 13.32 — Educational Data.
Section 13.321 — Prekindergarten To Grade 12 Educational Data Coded Elsewhere.
Section 13.3215 — University Of Minnesota Data.
Section 13.322 — Postsecondary Education Data Coded Elsewhere.
Section 13.34 — Examination Data.
Section 13.35 — Federal Contracts Data.
Section 13.355 — Social Security Numbers.
Section 13.356 — Personal Contact And Online Account Information.
Section 13.37 — General Nonpublic Data.
Section 13.3805 — Public Health Data.
Section 13.3806 — Public Health Data Coded Elsewhere.
Section 13.381 — Health Regulatory Data Coded Elsewhere.
Section 13.383 — Health Occupations Investigative Data Coded Elsewhere.
Section 13.384 — Medical Data.
Section 13.386 — Treatment Of Genetic Information Held By Government Entities And Other Persons.
Section 13.387 — Health Care Contract Data.
Section 13.39 — Civil Investigation.
Section 13.392 — Internal Auditing Data.
Section 13.40 — Library And Historical Data.
Section 13.401 — Library And Historical Data Coded Elsewhere.
Section 13.41 — Licensing Data.
Section 13.411 — Licensing Data Coded Elsewhere.
Section 13.43 — Personnel Data.
Section 13.435 — Salary Benefit Survey Data.
Section 13.44 — Property Data.
Section 13.441 — Property Data Coded Elsewhere.
Section 13.461 — Human Services Data Coded Elsewhere.
Section 13.462 — Benefit Data.
Section 13.463 — Education Support Services Data.
Section 13.465 — Family And Domestic Relations Data Coded Elsewhere.
Section 13.467 — Foster Care Data.
Section 13.47 — Employment And Training Data.
Section 13.485 — Corporation Data Coded Elsewhere.
Section 13.487 — Trade Regulation And Consumer Data Coded Elsewhere.
Section 13.495 — Lodging Tax Data.
Section 13.4961 — General Tax Data Coded Elsewhere.
Section 13.4963 — Classification And Disclosure Tax Data Coded Elsewhere.
Section 13.4965 — Property Tax Data Coded Elsewhere.
Section 13.4967 — Other Tax Data Coded Elsewhere.
Section 13.51 — Assessor's Data.
Section 13.52 — Deferred Assessment Data.
Section 13.548 — Social Recreational Data.
Section 13.55 — Convention Center Data.
Section 13.552 — Human Rights Data Coded Elsewhere.
Section 13.585 — Housing Agency Data.
Section 13.586 — Housing Agency Data Coded Elsewhere.
Section 13.587 — Emergency Services For Homeless Persons; Private Data.
Section 13.59 — Housing And Redevelopment Data.
Section 13.591 — Business Data.
Section 13.598 — Employment And Economic Development Data Coded Elsewhere.
Section 13.601 — Elected And Appointed Officials.
Section 13.602 — Elected And Appointed Official Data Coded Elsewhere.
Section 13.605 — Legislative Data.
Section 13.606 — Legislative Data Coded Elsewhere.
Section 13.607 — Campaign Finance, Public Disclosure, And Election Data Coded Elsewhere.
Section 13.63 — Retirement Data.
Section 13.631 — Retirement Data Coded Elsewhere.
Section 13.632 — Teachers Retirement Fund Association Data; Certain Cities.
Section 13.635 — General State Agency Data Coded Elsewhere.
Section 13.64 — Administration; Management And Budget Data.
Section 13.6401 — Administration And Management And Budget Data Coded Elsewhere.
Section 13.643 — Agricultural Data.
Section 13.6435 — Agricultural Data Coded Elsewhere.
Section 13.65 — Attorney General Data.
Section 13.67 — Employee Relations Data.
Section 13.6705 — Employee Relations Data Coded Elsewhere.
Section 13.679 — Public Utility Data.
Section 13.68 — Energy And Financial Data And Statistics.
Section 13.681 — Energy And Utilities Data Coded Elsewhere.
Section 13.685 — Municipal Utility Customer Data.
Section 13.69 — Public Safety Department Data.
Section 13.6905 — Public Safety Data Coded Elsewhere.
Section 13.711 — Department Of Commerce Data; Release Of Complaint To Respondent.
Section 13.712 — Commerce Data Coded Elsewhere.
Section 13.713 — Banking Data Coded Elsewhere.
Section 13.714 — Insurance Trust Data; Private And Nonpublic Data.
Section 13.715 — General Insurance Powers Data; Surplus Line Insurance.
Section 13.716 — General Insurance Powers Data Coded Elsewhere.
Section 13.717 — Insurance; Health Care Cost Containment Data Coded Elsewhere.
Section 13.719 — Miscellaneous Insurance Data.
Section 13.7191 — Miscellaneous Insurance Data Coded Elsewhere.
Section 13.72 — Transportation Department Data.
Section 13.721 — Transportation Data Coded Elsewhere.
Section 13.741 — Pollution Control; Environmental Quality Data.
Section 13.7411 — Pollution Control And Environmental Quality Data Coded Elsewhere.
Section 13.745 — Pari-mutuel Horse Racing Coded Elsewhere.
Section 13.746 — Gaming Data Coded Elsewhere.
Section 13.785 — Veterans Data Coded Elsewhere.
Section 13.79 — Department Of Labor And Industry Data.
Section 13.7905 — Labor And Industry Data Coded Elsewhere.
Section 13.7908 — Bureau Of Mediation Services Data.
Section 13.791 — Rehabilitation Data.
Section 13.7911 — Bioprocess Piping And Equipment Data.
Section 13.792 — Private Donor Gift Data.
Section 13.793 — Natural Resource Data; Mineral Data.
Section 13.7931 — Natural Resource Data Coded Elsewhere.
Section 13.7932 — Logger Safety And Education Program Data.
Section 13.80 — Domestic Abuse Data.
Section 13.805 — Address Confidentiality Data Coded Elsewhere.
Section 13.82 — Comprehensive Law Enforcement Data.
Section 13.821 — Videotapes Of Child Abuse Victims.
Section 13.822 — Sexual Assault Data.
Section 13.823 — Domestic Abuse Or Sexual Assault Programs.
Section 13.824 — Automated License Plate Readers.
Section 13.825 — Portable Recording Systems.
Section 13.83 — Medical Examiner Data.
Section 13.84 — Court Services Data.
Section 13.841 — Court Services Data Coded Elsewhere.
Section 13.85 — Corrections And Detention Data.
Section 13.851 — Corrections And Detention Data Coded Elsewhere.
Section 13.854 — Release Of Arrested, Detained, Or Confined Person; Automated Notification Service.
Section 13.856 — Ombudsperson For Corrections; Data.
Section 13.86 — Investigative Detention Data.
Section 13.861 — Security Service Data.
Section 13.87 — Criminal Justice Data.
Section 13.871 — Criminal Justice Data Coded Elsewhere.
Section 13.873 — Integrated Search Service Data Subject Access.
Section 13.875 — Juvenile Justice Data Coded Elsewhere.
Section 13.876 — Foster Youth Ombudsperson; Data.
Section 13.88 — Community Dispute Resolution Center Data.
Section 13.89 — Dissemination Of Data To Protection And Advocacy Systems.