reglab/housing_qa huggingface dataset:
MN Stat § 270A.04 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270A — Revenue Recapture|Section 270A.04 — Agency Participation.

270A.04 AGENCY PARTICIPATION. Subdivision 1. Collection remedy. The collection remedy under this section is in addition to and not in substitution for any other remedy available by law. Subd. 2. Requirements for submission. Any debt owed to a claimant agency must not be submitted by the agency for collection under the procedure established by sections 270A.01 to 270A.12 if (a) there is a written payment agreement between the debtor and the claimant agency in which revenue recapture is prohibited and the debtor is complying with the agreement, (b) the collection attempt would result in a loss of federal funds, or (c) the agency is unable to supply the department with the necessary identifying information required by subdivision 3 or rules promulgated by the commissioner, or (d) the debt is barred by section 541.05. Subd. 3. Information required. For each debt submitted, the claimant agency shall provide the commissioner with the name and Social Security number of the debtor and any other identifying information required by rules promulgated by the commissioner. Subd. 4. Information obtained. Whenever possible, a claimant agency shall obtain the identifying information required by subdivision 3 from any individual for whom the agency provides any service or transacts any business and who the claimant agency can foresee may become a debtor of the claimant agency. Subd. 5. Private nonprofit hospital. A private nonprofit hospital that leases its building from the county or city in which it is located must annually provide the commissioner with a copy of the lease agreement. History:  1980 c 607 art 12 s 4; 1984 c 502 art 14 s 4; 1990 c 480 art 10 s 5; 1991 c 292 art 5 s 71; 1992 c 511 art 7 s 3; 1Sp2021 c 14 art 11 s 12
MN Stat § 270A.05 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270A — Revenue Recapture|Section 270A.05 — Minimum Sum Collectible.

270A.05 MINIMUM SUM COLLECTIBLE. The minimum sum which a claimant agency may collect through use of the setoff procedure is $15. History:  1980 c 607 art 12 s 5; 1992 c 511 art 7 s 4
MN Stat § 270A.06 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270A — Revenue Recapture|Section 270A.06 — Collection Of Debts Through Setoff.

270A.06 COLLECTION OF DEBTS THROUGH SETOFF. Subject to the limitations of sections 270A.01 to 270A.12, the department shall, upon request by a claimant agency, render assistance in the collection of any debt owing to the agency. This assistance shall be provided by use of a procedure in which the sum of the refund due the debtor is applied to the amount due and owing from the debtor to the claimant agency. History:   1980 c 607 art 12 s 6
MN Stat § 270A.09 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270A — Revenue Recapture|Section 270A.09 — Contested Claims Procedure.

270A.09 CONTESTED CLAIMS PROCEDURE. Subdivision 1. Hearing. If a claimant agency receives written notice of a debtor's intention to contest at hearing the claim upon which the intended setoff is based, it shall initiate a hearing according to contested case procedures established in the state Administrative Procedure Act not later than 30 days after receipt of the debtor's request for a hearing. Subd. 1a. Employment and economic development claims. Notwithstanding subdivision 1, any debtor contesting a setoff claim by the Department of Employment and Economic Development shall have a hearing conducted in the same manner as an appeal under section 268.105. Subd. 1b. Department of Human Services claims. Notwithstanding subdivision 1, any debtor contesting a setoff claim by the Department of Human Services or a county agency whose claim relates to a debt resulting from receipt of public assistance, medical care, or the federal Food and Nutrition Act shall have a hearing conducted in the same manner as an appeal under sections 256.045 and 256.0451. Subd. 2. Issues raised. No issue may be raised at the hearing which has been previously litigated. If a debt is based on a court judgment or court order, the hearing required by subdivision 1 need not, but may be granted at the sole discretion of the commissioner of the claimant agency. Subd. 3. Contested case; final decision. The report of the administrative law judge shall contain a decision and order, which constitute the final decision in the contested case. A copy of the decision and order shall be served by first class mail upon each party, the commissioner of revenue, and the attorney general. Fees and expenses may be awarded as provided in sections 15.471 to 15.474. The provisions for judicial review under sections 14.63 to 14.68 apply to decisions of the administrative law judge under this subdivision. History:  1980 c 607 art 12 s 9; 1980 c 615 s 64; 1987 c 385 s 48; 1994 c 483 s 1; 1995 c 54 s 25; 1995 c 264 art 9 s 7; 1997 c 7 art 2 s 70; 2004 c 206 s 52; 2009 c 79 art 2 s 34
MN Stat § 270A.10 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270A — Revenue Recapture|Section 270A.10 — Priority Of Claims.

270A.10 PRIORITY OF CLAIMS. If two or more debts, in a total amount exceeding the debtor's refund, are submitted for setoff, the priority of payment shall be as follows: (1) delinquent tax obligations of the debtor which are owed to the department; (2) debts for child support based on the order in time in which the commissioner received the debts; (3) payment of restitution obligations; (4) claims brought for a hospital or an ambulance service; (5) the remaining debts based on the order in time in which the commissioner received the debts. History:  1980 c 607 art 12 s 10; 1987 c 261 s 4; 1993 c 375 art 17 s 9; 2008 c 154 art 16 s 7
MN Stat § 270A.11 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270A — Revenue Recapture|Section 270A.11 — Data Privacy.

270A.11 DATA PRIVACY. Private and confidential data on individuals may be exchanged among the department, the taxpayer's rights advocate, the attorney general, the claimant agency, and the debtor as necessary to accomplish and effectuate the intent of sections 270A.01 to 270A.12, as provided by section 13.05, subdivision 4, clause (b). The department may disclose to the claimant agency only the debtor's name, address, Social Security number and the amount of the refund, and in the case of a joint return, the name of the debtor's spouse. Any person employed by, or formerly employed by, a claimant agency who discloses any such information for any other purpose, shall be subject to the civil and criminal penalties of section 270B.18. Data collected by the department from claimant agencies relating to claims filed under this chapter are private data on individuals. History:  1980 c 607 art 12 s 11; 1981 c 311 s 39; 1982 c 545 s 24; 1989 c 184 art 2 s 16; 1992 c 511 art 7 s 8; 1995 c 264 art 9 s 8; 1Sp2001 c 5 art 7 s 9
MN Stat § 270A.12 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270A — Revenue Recapture|Section 270A.12 — Rules.

270A.12 RULES. The commissioner is authorized to develop and to require the use of any necessary forms. The commissioner or a claimant agency is authorized to make any rules necessary to effectuate the purposes of sections 270A.01 to 270A.12. History:  1980 c 607 art 12 s 12; 1982 c 424 s 130; 1984 c 640 s 32; 1996 c 305 art 2 s 57
MN Stat § 270B.04 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.04 — Statistical Studies.

270B.04 STATISTICAL STUDIES. Subdivision 1. General rule. The commissioner may compile statistical studies from information derived from returns and return information and may disclose the results of those studies. In addition, the commissioner may disclose statistical information from returns and return information to the governor, legislature, or another state agency to allow those governmental entities to conduct their own statistical studies. Subd. 2. Protection from disclosure. Notwithstanding subdivision 1, the commissioner may not disclose the results of a study and may not disclose any statistical information if, as a result of that disclosure: (1) the identity of a taxpayer who filed a return would be disclosed; (2) the identity of a taxpayer could reasonably be associated with any of the information that was derived from the taxpayer's return; or (3) the ability of the commissioner to obtain information from federal tax returns would, in the commissioner's judgment, be jeopardized in any manner. History:   1989 c 184 art 1 s 4
MN Stat § 270B.05 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.05 — Disclosure In Tax Proceeding.

270B.05 DISCLOSURE IN TAX PROCEEDING. Subdivision 1. Judicial or administrative proceeding. A return or return information may be disclosed in a judicial or administrative proceeding pertaining to or relating to tax administration as follows: (1) if the taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, a determination of the taxpayer's civil or criminal liability or the collection of the taxpayer's civil liability, with respect to a tax imposed under Minnesota tax laws; (2) if the treatment of an item reflected on the return is directly related to the resolution of an issue in the proceeding; or (3) if the return or return information directly relates to a transactional relationship between the taxpayer and a person who is a party to the proceeding when that relationship directly affects the resolution of an issue in the proceeding. Subd. 2. Government legal representatives. A return or return information may be inspected by or disclosed to the attorney general or other legal representatives of the state, county, or municipality in a proceeding involving or relating to tax administration as follows: (1) if the taxpayer is or may be a party to the proceeding, or the proceeding arose out of, or in connection with, the determination of the taxpayer's civil or criminal liability or the collection of the taxpayer's civil liability with respect to any tax imposed under Minnesota tax laws; (2) if the treatment of an item reflected on the return is or may be related to the resolution of an issue in the proceeding; or (3) if the return or return information relates or may relate to a transactional relationship between the taxpayer and a person who is or may be a party to the proceeding when that relationship affects or may affect the resolution of an issue in the proceeding. History:   1989 c 184 art 1 s 5
MN Stat § 270B.06 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.06 — Disclosure In Investigation.

270B.06 DISCLOSURE IN INVESTIGATION. Subdivision 1. Criteria for disclosure. In connection with official duties related to tax administration, the commissioner, the attorney general, or other legal representative of the state, county, or municipality may disclose returns or return information to the extent that the disclosure is necessary in obtaining information that is not otherwise reasonably available with respect to the correct determination of tax, liability for tax, or the amount to be collected, or with respect to the enforcement of another provision of the Minnesota tax laws. Subd. 2. Third-party returns. The commissioner, the attorney general, or other legal representative of the state, county, or municipality may disclose pertinent return information of a third party to a taxpayer subject to an investigation pertaining to tax administration if the treatment of an item reflected on the third-party return is or may be related to the resolution of an issue in the investigation. Subd. 3. Disclosure to employer. The commissioner may disclose returns and return information of an employee to an employer for the purpose of and to the extent necessary to administer section 290.92, subdivision 5a. History:   1989 c 184 art 1 s 6
MN Stat § 270B.07 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.07 — License Clearance.

270B.07 LICENSE CLEARANCE. Subdivision 1. Disclosure to licensing authorities. The commissioner may disclose return information with respect to returns filed under Minnesota tax laws to licensing authorities of the state or political subdivisions of the state to the extent necessary to enforce the license clearance programs under sections 60K.44, 82.74, 147.091, 148.10, 150A.08, and 270C.72. Subd. 2. Disclosure to court and Board of Professional Responsibility. The commissioner may disclose return information to the Minnesota Supreme Court and the Board of Professional Responsibility regarding the amount of an uncontested delinquent tax due under the Minnesota tax law or the failure to file a tax return due under Minnesota tax laws by an attorney admitted to practice law in this state under chapter 481. Subd. 3. Extent of disclosure. Data that may be disclosed under this section are limited to the name, address, amount of delinquency, and whether a return has been filed by an applicant for a license, licensee, or attorney. Subd. 4. Disclosure to Gambling Control Board. The commissioner may disclose return information for the purpose of and to the extent necessary to administer section 349.155, subdivision 3. Subd. 5. Inquiries related to applications for liquor licenses. The commissioner may disclose and certify to a requesting county or municipality whether or not an applicant for a license to be issued under section 340A.403, sections 340A.404 to 340A.406, or section 340A.4175 is liable for state or local taxes or assessments that were not paid when they became due. The commissioner shall not disclose or certify that the license applicant is liable for unpaid state or local taxes or assessments if an administrative or court action which questions the amount or validity of the unpaid taxes or assessments has been commenced, or if the appeal period to contest the taxes or assessments has not yet expired. History:  1989 c 184 art 1 s 7; 1989 c 334 art 2 s 49; 1990 c 480 art 10 s 7; 1992 c 564 art 3 s 28; 1996 c 305 art 1 s 59; 2001 c 117 art 2 s 18; 2005 c 151 art 2 s 17; 2012 c 235 s 12
MN Stat § 270B.08 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.08 — Sales Tax Permits.

270B.08 SALES TAX PERMITS. Subdivision 1. Permit information. The commissioner may disclose to any person making an inquiry regarding the issuance of a sales tax permit to a specific retailer whether a permit has been issued to the retailer, the name and address of the permit holder, the business name and location, the sales and use tax account number, the date of issuance of the permit, and whether the permit has been canceled under section 297A.85. Subd. 2. Revocation or cancellation. When a taxpayer's sales tax permit has been revoked or canceled under section 270C.722 or 297A.84, the commissioner may disclose to any person data identifying the holder of the revoked or canceled permit, the basis for the revocation or cancellation, the date of the revocation or cancellation, and if a revoked or canceled permit has been reinstated, the date upon which the permit was reinstated. History:  1989 c 184 art 1 s 8; 1Sp1997 c 3 s 34; 2000 c 418 art 1 s 44; 2002 c 377 art 12 s 8; 2005 c 151 art 2 s 17; 1Sp2019 c 6 art 23 s 1
MN Stat § 270B.081 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.081 — Sales Tax Exemption Certificates.

270B.081 SALES TAX EXEMPTION CERTIFICATES. The commissioner may disclose to any person making inquiry regarding the issuance of direct pay permits or certificates of exemption issued by the commissioner to a taxpayer whether the permit or certificate has been issued to the taxpayer, the business name and location, the permit or certificate number, the date of issuance of the permit or certificate, and whether the certificate is currently valid. History:   1Sp1997 c 3 s 35
MN Stat § 270B.085 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.085 — Disclosures In Collection Actions.

270B.085 DISCLOSURES IN COLLECTION ACTIONS. Subdivision 1. Seizure information. Following the execution of a writ of entry under section 16D.08, subdivision 2, or 270C.67, the commissioner may disclose information identifying the individual or business subject to the writ, the basis for the writ, and the results of the execution, including lists of property seized. Subd. 2. Lien payoff information. The commissioner may disclose the outstanding obligation secured by a lien filed under section 270C.63, subdivision 2. Subd. 3. Collection of nontax debt. The commissioner may use return information for the purpose of collecting debts referred to the commissioner under chapter 16D. Subd. 4. Data matching program for collection of tax debts. The commissioner may disclose the name, last known address, and Social Security number of taxpayers who owe delinquent state taxes for the purpose of administering the tax debt data matching program with financial institutions under section 13B.07. History:  1995 c 259 art 1 s 44; 1Sp1997 c 3 s 36; 2005 c 151 art 2 s 17; 2007 c 129 s 53; 2008 c 363 art 13 s 17
MN Stat § 270B.09 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.09 — Contracts With The State Or Political Subdivision; Setoff.

270B.09 CONTRACTS WITH THE STATE OR POLITICAL SUBDIVISION; SETOFF. 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. History:  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
MN Stat § 270B.10 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.10 — Information In Public Record.

270B.10 INFORMATION IN PUBLIC RECORD. A return or return information that is a matter of public record is not subject to this chapter. History:   1989 c 184 art 1 s 10
MN Stat § 270B.11 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.11 — Disclosure To Locate Taxpayers Owed Refund.

270B.11 DISCLOSURE TO LOCATE TAXPAYERS OWED REFUND. To locate the named payee on state warrants issued under the Minnesota tax laws and undeliverable by the United States Postal Service, the commissioner may publish in a newspaper of general circulation in this state, or make available to radio or television stations, a list of the name and the last known address of the payee as shown on the returns filed with the commissioner. The list must not contain any additional information set forth on a return. The commissioner may exclude the names of payees whose refunds are in an amount that is less than a minimal amount to be determined by the commissioner. The publication or announcement must include instructions on how to claim the warrants. History:   1989 c 184 art 1 s 11
MN Stat § 270B.13 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.13 — Vendors Hired For Tax Administration Purposes.

270B.13 VENDORS HIRED FOR TAX ADMINISTRATION PURPOSES. 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. History:  1989 c 184 art 1 s 13; 1Sp2021 c 14 art 11 s 13
MN Stat § 270B.131 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.131 — Disclosure Of Contents Of Tax Returns.

270B.131 DISCLOSURE OF CONTENTS OF TAX RETURNS. Subdivision 1. General prohibition. No person who prepares, aids in the preparation, processes, transmits, consults with respect to or reviews a state or federal tax return for another person, corporation, partnership, association or other taxpayer shall divulge any particulars of such return, except to authorized employees of the Department of Revenue or of the Internal Revenue Service in the course of an examination, without the written permission of such person, corporation, partnership, association or other taxpayer or the legally appointed representative of such taxpayer if such taxpayer is deceased, incompetent or otherwise unable to give such consent. The provisions of this subdivision shall not apply to disclosure by an employee of the Department of Revenue or of the Internal Revenue Service to other employees of such department or service where such disclosure is necessary for the effective administration of the tax laws of the state or the federal government. Subd. 2. Computer services; nondisclosure exception. The provisions of this section shall not prohibit the furnishing of information by any tax return preparer to a tax return processor for the purpose of obtaining computer services in the preparation of the return. Subd. 3. Intrafirm sharing; nondisclosure exception. The provisions of this section shall not prohibit the furnishing of information by an owner or employee of a business firm to any other owner or employee of the same business firm, whether or not such other person became an owner or employee after such information was received. Subd. 4. Sale of tax preparation business; nonlimitation. This section shall not be construed to limit the disclosure of tax returns, records, or information to the purchaser, and the purchaser's employees, in the event of the sale of a business where such business includes the preparation of state or federal income tax returns. Subd. 5.  [Repealed, 1990 c 480 art 1 s 45] History:  1971 c 788 s 1,2; 1973 c 66 s 1; 1973 c 582 s 3; 1986 c 444; 1991 c 291 art 21 s 13