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.
1989 c 184 art 1 s 16; 1Sp1997 c 3 s 42
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.