reglab/housing_qa huggingface dataset:
MN Stat § 270B.15 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.15 — Disclosure To Legislative Auditor And State Auditor.

270B.15 DISCLOSURE TO LEGISLATIVE AUDITOR AND STATE AUDITOR. (a) Returns and return information must be disclosed to the legislative auditor to the extent necessary for the legislative auditor to carry out sections 3.97 to 3.979. (b) The commissioner must disclose return information, including the report required under section 289A.12, subdivision 15, to the state auditor to the extent necessary to conduct audits of job opportunity building zones as required under section 469.3201. History:  1989 c 184 art 1 s 15; 2002 c 379 art 1 s 64; 2008 c 366 art 5 s 7
MN Stat § 270B.16 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.16 — Discovery Of Revenue Data.

270B.16 DISCOVERY OF REVENUE DATA. 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. History:  1989 c 184 art 1 s 16; 1Sp1997 c 3 s 42
MN Stat § 270B.161 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.161 — Data And Information On Mine Value Of Ore.

270B.161 DATA AND INFORMATION ON MINE VALUE OF ORE. Data collected from taxpayers and maintained by the commissioner for the purpose of determining the mine value of ore under section 298.01 are nonpublic data as defined in section 13.02, subdivision 9. History:   1995 c 259 art 1 s 48
MN Stat § 270B.162 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.162 — Disclosure; Minimum Wage Study.

270B.162 DISCLOSURE; MINIMUM WAGE STUDY. (a) The commissioner may disclose return information to the Federal Reserve Bank of Minneapolis to be used only for the purpose of conducting and publishing economic research studies regarding the impact of minimum wage ordinances adopted by Minneapolis, St. Paul, and other Minnesota cities. (b) For purposes of this section, the scope of the return information disclosed is limited to return information for returns filed under chapter 290 and does not include a name, address, Social Security number, taxpayer identification number, or a federal employer identification number. (c) The commissioner may enter into a data-sharing agreement only if the agreement includes the following: (1) the rationale, purpose, and legal authority for the data sharing; (2) a description of the data that may be shared; (3) procedures governing the use of the data; (4) procedures for transmitting the data; (5) procedures for ensuring the security of the data, including protecting the data from unauthorized access or use; (6) prohibitions on duplication and redisclosure of the data; (7) a requirement that access to the data be limited to persons whose work assignment requires access to the data; (8) a requirement that published studies must not include the identity of a taxpayer or any data where the identity of a taxpayer could be associated with any of the data derived from the taxpayer's return; (9) procedures for retention and destruction of data shared and created, including requirements that all data must be destroyed following the final publication of any research studies and that the Federal Reserve Bank of Minneapolis must provide the commissioner with a certificate of destruction; (10) a requirement that the Federal Reserve Bank of Minneapolis maintain a data audit trail that records all instances of access and all actions in which data are entered, updated, or disseminated and identify all persons with access to the data; (11) procedures for arranging and providing for an independent annual audit to verify the Federal Reserve Bank of Minneapolis's compliance with the data-sharing agreement, including a requirement that the results of each independent annual audit be submitted to the chairs and ranking minority members of the legislative committees with jurisdiction over civil law and data practices by June 30 each year; and (12) a requirement that the results of the minimum wage study be submitted to the chairs and ranking minority members of the legislative committees with jurisdiction over jobs. (d) The results of an audit are public to the extent the data are not otherwise classified by law. (e) The commissioner's authority to disclose return information under this section expires on December 31, 2033. History:   1Sp2019 c 6 art 11 s 1
MN Stat § 270B.17 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.17 — Remedies.

270B.17 REMEDIES. The civil remedies provided in section 13.08 are available to remedy violations of any provision of this chapter. History:   1989 c 184 art 1 s 17
MN Stat § 270B.18 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.18 — Criminal Penalties.

270B.18 CRIMINAL PENALTIES. Subdivision 1. Unauthorized willful disclosure. A person willfully making a disclosure not authorized by this chapter is guilty of a gross misdemeanor. Subd. 2. Unauthorized computer data access. In addition to the computer crimes provided in sections 609.87 to 609.89, a person who intentionally and without authority attempts to or does penetrate property or a computer program or programs, as defined in section 609.87, containing Department of Revenue data, is guilty of a gross misdemeanor. Subd. 3. Public employee violations. A willful violation of this chapter by a public employee constitutes just cause for suspension without pay or dismissal of the public employee. Subd. 4. Unauthorized disclosure. Any person disclosing any particulars of any tax return, without the written consent of the taxpayer making such return, in violation of the provisions of section 270B.131, is guilty of a gross misdemeanor. History:  1989 c 184 art 1 s 18; 1990 c 480 art 1 s 27; 1993 c 326 art 4 s 7; 1993 c 375 art 9 s 16; 2000 c 418 art 1 s 44; 2005 c 151 art 2 s 17
MN Stat § 270B.19 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270B — Tax Data, Classification And Disclosure|Section 270B.19 — Rules.

270B.19 RULES. The commissioner may adopt rules necessary for the enforcement and administration of this chapter consistent with its provisions. History:   1989 c 184 art 1 s 19
MN Stat § 270C.01 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.01 — Definitions.

270C.01 DEFINITIONS. Subdivision 1. Applicability. For purposes of this chapter only, the following words, terms, and phrases have the meanings given them in this section unless the language or context clearly indicates that a different meaning is intended. Subd. 2. Commissioner. "Commissioner" means the commissioner of revenue or a person to whom the commissioner has delegated functions. Subd. 3. Department. "Department" means the Department of Revenue. Subd. 4. Electronic means; electronically. "Electronic means" and "electronically" mean a method that is electronic, as defined in section 325L.02, paragraph (e), and that is prescribed by the commissioner. Electronic means includes the use of a touch-tone telephone to transmit return information in a manner prescribed by the commissioner. Subd. 5. Law administered by the commissioner. "Law administered by the commissioner" means a law or rule that vests or imposes a power, duty, responsibility, or authority in the commissioner, except the following laws: (1) the property tax laws, and (2) chapter 16D. Subd. 6. Person. "Person" means an individual, trust, estate, fiduciary, partnership, company, corporation, limited liability company, association, governmental unit or agency, public or private organization of any kind, or other legal entity. Subd. 7. Property tax laws. "Property tax laws" means all laws and rules related to the administration of the tax on property referred to in section 272.01, subdivision 1, and all laws related to the administration of the tax on wind energy production imposed under section 272.029, subdivision 1. Subd. 8. Return. "Return" means a return, information return, or report, required by a law administered by the commissioner. Subd. 9. State revenue laws. "State revenue laws" means all laws administered by the commissioner and the property tax laws. Subd. 10. Tax. "Tax" means a tax or fee imposed by a law administered by the commissioner. Subd. 11. Taxpayer. "Taxpayer" means a person subject to, or liable for, a tax or fee imposed by a law administered by the commissioner; a person required to file a return, information return, or report, with respect to, or to pay, or withhold or collect and remit, a tax or fee imposed by a law administered by the commissioner; a person required to obtain a license or a permit under a law administered by the commissioner; or a person required to keep records regarding a tax or fee imposed by a law administered by the commissioner. History:  2005 c 151 art 1 s 1; 2006 c 259 art 8 s 1
MN Stat § 270C.04 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.04 — Use Of Information.

270C.04 USE OF INFORMATION. Notwithstanding the provisions of any other law, the commissioner may use any and all information in the commissioner's possession, or to which the commissioner has access, to insure equal and consistent application and enforcement of all state revenue laws. This section shall not be construed as granting to the commissioner any power to release any information outside the department. History:   2005 c 151 art 1 s 4
MN Stat § 270C.05 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.05 — Access To Criminal Justice Data.

270C.05 ACCESS TO CRIMINAL JUSTICE DATA. The commissioner may enter into an agreement with the commissioner of public safety to allow designated employees of the Department of Revenue to have access to the criminal justice data communications network provided in section 299C.46. For purposes of that section, the criminal investigation unit of the Department of Revenue is considered a criminal justice agency. History:   2005 c 151 art 1 s 5
MN Stat § 270C.055 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.055 — Criminal Investigations, Referral, And Information Disclosure.

270C.055 CRIMINAL INVESTIGATIONS, REFERRAL, AND INFORMATION DISCLOSURE. Subdivision 1. Requesting assistance. If the commissioner has reason to believe that a criminal violation of the state revenue laws or chapter 349 has occurred, the commissioner may request the attorney general or the prosecuting authority of any county to assist in a criminal investigation. Subd. 2. Referral for prosecution. If a proceeding is referred to a prosecuting authority, and the prosecuting authority fails to issue or cause to be issued an indictment or criminal complaint within 30 days after the referral by the commissioner, the attorney general may conduct the proceeding. Subd. 3. Authority to disclose information. The commissioner may disclose information to the prosecuting authority and attorney general pursuant to section 270B.05, subdivision 2, clause (1). History:   2005 c 151 art 1 s 6
MN Stat § 270C.06 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.06 — Rulemaking Authority.

270C.06 RULEMAKING AUTHORITY. The commissioner shall, from time to time, make, publish, and distribute rules for the administration and enforcement of state revenue laws. The rules have the force of law. History:   2005 c 151 art 1 s 7
MN Stat § 270C.07 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.07 — Revenue Notices.

270C.07 REVENUE NOTICES. Subdivision 1. Authority. The commissioner may make, adopt, and publish interpretive revenue notices. A "revenue notice" is a policy statement that has been published pursuant to subdivision 5 and that provides interpretation, details, or supplementary information concerning the application of state revenue laws or rules promulgated by the commissioner. Revenue notices are published for the information and guidance of taxpayers, local government officials, the department, and others concerned. Subd. 2. Effect. Revenue notices do not have the force and effect of law and have no precedential effect, but may be relied on by taxpayers until revoked or modified. A notice may be expressly revoked or modified by the commissioner, by the issuance of a revenue notice, but may not be revoked or modified retroactively to the detriment of the taxpayers. A change in the law or an interpretation of the law occurring after the revenue notice is issued, whether in the form of a statute, court decision, administrative rule, or revenue notice, results in revocation or modification of the notice to the extent that the change affects the notice. Subd. 3. Retroactivity. Revenue notices are generally interpretive of existing law and therefore are retroactive to the effective date of the applicable law provision unless otherwise stated in the notice. Subd. 4. Issuance. The issuance of revenue notices is at the discretion of the commissioner. The commissioner shall establish procedures governing the issuance of revenue notices and tax information bulletins. At least one week before publication of a revenue notice in the State Register, the commissioner shall provide a copy of the notice to the chairs of the Taxes Committee of the house of representatives and the Taxes and Tax Laws Committee of the senate. Subd. 5. Publication. The commissioner shall publish the revenue notices in the State Register and in any other manner that makes them accessible to the general public. The commissioner may charge a reasonable fee for publications. History:   2005 c 151 art 1 s 8
MN Stat § 270C.08 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.08 — Tax Information Bulletins.

270C.08 TAX INFORMATION BULLETINS. The commissioner may issue tax information bulletins. "Tax information bulletins" are informational guides to enable taxpayers and local governmental officials to become more familiar with state revenue laws and their rights and responsibilities under these laws. Nothing contained in the tax information bulletins supersedes, alters, or otherwise changes any provisions of the state revenue laws, administrative rules, court decisions, or revenue notices. History:   2005 c 151 art 1 s 9
MN Stat § 270C.085 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.085 — Notification Requirements; Sales And Use Taxes.

270C.085 NOTIFICATION REQUIREMENTS; SALES AND USE TAXES. The commissioner of revenue shall establish a means of electronically notifying persons holding a sales tax permit under section 297A.84 of any statutory change in chapter 297A and any issuance or change in any administrative rule, revenue notice, or sales tax fact sheet or other written information provided by the department explaining the interpretation or administration of the tax imposed under that chapter. The notification must indicate the basic subject of the statute, rule, fact sheet, or other material and provide an electronic link to the material. Any person holding a sales tax permit that provides an electronic address to the department must receive these notifications unless they specifically request electronically, or in writing, to be removed from the notification list. This requirement does not replace traditional means of notifying the general public or persons without access to electronic communications of changes in the sales tax law. History:  2009 c 88 art 4 s 1; 2014 c 308 art 9 s 18
MN Stat § 270C.09 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.09 — Opinion Of Attorney General; Effect.

270C.09 OPINION OF ATTORNEY GENERAL; EFFECT. The commissioner may in writing request the opinion of the attorney general upon any matter regarding the state revenue laws. Any written opinion of the attorney general upon any such matter rendered in response to such request shall have the force and effect of law unless and until overruled by a decision of the Tax Court or a court of competent jurisdiction. History:   2005 c 151 art 1 s 10
MN Stat § 270C.10 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.10 — Ex-employees Not To Represent Taxpayers; Penalty.

270C.10 EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY. An employee of the department may not, for a period of one year after the employee's employment has terminated, act as counsel, attorney, or agent for a taxpayer in connection with a claim or proceeding pending in the department. An employee of the department may not act as counsel, attorney, or agent for a taxpayer at any time after termination of employment in connection with a claim or proceeding of which the person has knowledge that was acquired during the term of employment. A violation of this section is a gross misdemeanor. History:   2005 c 151 art 1 s 11
MN Stat § 270C.101 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.101 — Application For Business Registration; Certain Information Not Required.

270C.101 APPLICATION FOR BUSINESS REGISTRATION; CERTAIN INFORMATION NOT REQUIRED. Notwithstanding any law to the contrary, an entity applying for a Minnesota business tax account number is not required to list the names, home addresses, and Social Security numbers of its officers or directors when the entity applying for an account number is an instrumentality of a state, a local, or the federal government, or a tribal government. History:   2011 c 112 art 5 s 2
MN Stat § 270C.105 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.105 — Basis For Evaluation Of Department Of Revenue Employees.

270C.105 BASIS FOR EVALUATION OF DEPARTMENT OF REVENUE EMPLOYEES. The department must not use tax enforcement results to impose individual revenue quotas with respect to employees or their immediate supervisors who are directly involved in assessment or collection activities. The department may, however, use individual performance with regard to number of cases completed and, in the case of collections employees, dollars collected, as factors in evaluating an employee and not be considered as failing to comply with this section. History:   2005 c 151 art 1 s 12
MN Stat § 270C.12 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.12 — Tax Information Sample Data.

270C.12 TAX INFORMATION SAMPLE DATA. Subdivision 1. Preparation of samples. The commissioner shall prepare microdata samples of income tax returns and other information useful for purposes of: (1) estimating state revenues; (2) simulating the effect of changes or proposed changes in state and federal tax law on the amount of state revenues; and (3) analyzing the incidence of present or proposed taxes. Subd. 2. Coordinating committee. A coordinating committee is established to oversee and coordinate preparation of the microdata samples. The committee consists of: (1) the director of the Research Division of the department who shall serve as chair of the committee; (2) the state economist; (3) the chair of the Committee on Taxes of the house of representatives or the chair's designee; and (4) the chair of the Committee on Taxes and Tax Laws of the senate or the chair's designee. The committee shall consider the analysis needs and use of the microdata samples by the Management and Budget and Revenue Departments and the legislature in designing and preparing the samples, including the type of data to be included, the structure of the samples, size of the samples, and other relevant factors. Subd. 3. Contents of samples. The samples must consist of information derived from a random sample of federal and Minnesota individual income tax returns. The samples prepared in odd-numbered years must be augmented by additional information from other sources as the coordinating committee determines is feasible and appropriate. The coordinating committee shall consider inclusion of: (1) information derived from property tax refund returns; (2) the estimated market value of the taxpayer's home from the homestead declaration; and (3) information from other sources, such as the surveys conducted by the United States Departments of Commerce and Labor. Subd. 4. Consultation on analysis models. The coordinating committee shall facilitate regular consultation among the Department of Revenue, the Department of Management and Budget, and house of representatives and senate staffs in development and maintenance of their respective computer models used to analyze the microdata samples. The committee shall encourage efforts to attain more commonality in the models, greater sharing of program development efforts and programming tasks, and more consistency in the resulting analyses. Subd. 5. Duration. Notwithstanding the provisions of any statutes to the contrary, the coordinating committee as established by this section to oversee and coordinate preparation of the microdata samples of income tax returns and other information shall not expire. History:  2005 c 151 art 1 s 14; 2009 c 88 art 11 s 2; 2009 c 101 art 2 s 109; 2014 c 286 art 8 s 33