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 of tax; (2) developing, implementing, and using computer programs or equipment; (3) microfilming returns and return information; (4) preparing tax return labels; or (5) any other authorized services connected to tax administration.
Subd. 2. Procedures to protect information. An independent contractor or a vendor performing services under subdivision 1 must establish procedures for safeguarding the information.
Subd. 3. Background check; access to federal tax information. An individual performing services for an independent contractor or a vendor under subdivision 1 who has or will have access to federal tax information is subject to the requirements of section 299C.76.
1989 c 184 art 1 s 13; 1Sp2021 c 14 art 11 s 13
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.