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, contractor, or subcontractor has an uncontested delinquent tax liability owed to the commissioner and the amount of any liability. The commissioner may also disclose taxpayer identity information to the Department of Management and Budget, to the Department of Human Services, to an agency requesting verification under section 270C.65, subdivision 3, and to the University of Minnesota, solely for vendor setoff purposes.
1989 c 184 art 1 s 9; 1991 c 291 art 21 s 10; 1Sp1997 c 3 s 37; 2005 c 151 art 2 s 17; 2009 c 101 art 2 s 109
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270B — Tax Data, Classification And Disclosure
Section 270B.01 — Definitions.
Section 270B.02 — Classification Of Data.
Section 270B.03 — Disclosure To Data Subject.
Section 270B.04 — Statistical Studies.
Section 270B.05 — Disclosure In Tax Proceeding.
Section 270B.06 — Disclosure In Investigation.
Section 270B.07 — License Clearance.
Section 270B.08 — Sales Tax Permits.
Section 270B.081 — Sales Tax Exemption Certificates.
Section 270B.085 — Disclosures In Collection Actions.
Section 270B.09 — Contracts With The State Or Political Subdivision; Setoff.
Section 270B.10 — Information In Public Record.
Section 270B.11 — Disclosure To Locate Taxpayers Owed Refund.
Section 270B.12 — Disclosure To State, Federal, And County Authorities.
Section 270B.13 — Vendors Hired For Tax Administration Purposes.
Section 270B.131 — Disclosure Of Contents Of Tax Returns.
Section 270B.14 — Disclosure For Purposes Other Than Tax Administration.
Section 270B.15 — Disclosure To Legislative Auditor And State Auditor.
Section 270B.16 — Discovery Of Revenue Data.
Section 270B.161 — Data And Information On Mine Value Of Ore.
Section 270B.162 — Disclosure; Minimum Wage Study.