reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.13 — Tax Incidence Reports.

270C.13 TAX INCIDENCE REPORTS.
Subdivision 1.
Biennial report.
(a) The commissioner shall report to the legislature on the overall incidence of the income tax, sales and excise taxes, and property tax.
(b) The commissioner must submit the report:
(1) by March 1, 2021; and
(2) by March 1, 2024, and each even-numbered year thereafter.
(c) The report shall present information on the distribution of the tax burden as follows: (1) for the overall income distribution, using a systemwide incidence measure such as the Suits index or other appropriate measures of equality and inequality; (2) by income classes, including at a minimum deciles of the income distribution; and (3) by other appropriate taxpayer characteristics.
(d) The commissioner may request information from any state officer or agency to assist in carrying out this section. The state officer or agency shall provide the data requested to the extent permitted by law.
Subd. 2.
Bill analyses.
At the request of the chair of the house of representatives Tax Committee or the senate Committee on Taxes and Tax Laws, the commissioner shall prepare an incidence impact analysis of a bill or a proposal to change the tax system which increases, decreases, or redistributes taxes by more than $20,000,000. To the extent data is available on the changes in the distribution of the tax burden that are affected by the bill or proposal, the analysis shall report on the incidence effects that would result if the bill were enacted. The report may present information using systemwide measures, such as Suits or other similar indexes, by income classes, taxpayer characteristics, or other relevant categories. The report may include analyses of the effect of the bill or proposal on representative taxpayers. The analysis must include a statement of the incidence assumptions that were used in computing the burdens.
Subd. 3.
Income measure.
The incidence analyses shall use the broadest measure of economic income for which reliable data is available.
History:
2005 c 151 art 1 s 15; 1Sp2011 c 7 art 10 s 1; 2013 c 3 s 2; 1Sp2021 c 14 art 11 s 17; 2023 c 64 art 18 s 2
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.14 — Authority To Pay Local Taxes; Appropriation.

270C.14 AUTHORITY TO PAY LOCAL TAXES; APPROPRIATION.
The commissioner may pay to any local government unit, any locally imposed sales taxes that may be assessed against the department. There is appropriated to the commissioner from the general fund the amount needed to make the payments.
History:
2005 c 151 art 1 s 16
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.15 — Revenue Department Service And Recovery Special Revenue Fund.

270C.15 REVENUE DEPARTMENT SERVICE AND RECOVERY SPECIAL REVENUE FUND.
A Revenue Department service and recovery special revenue fund is created for the purpose of recovering the costs of furnishing government data and related services or products, as well as recovering costs associated with collecting local taxes on sales and the retail delivery fee established under chapter 168E. All money collected under this section is deposited in the Revenue Department service and recovery special revenue fund. Money in the fund is appropriated to the commissioner to reimburse the department for the costs incurred in administering the tax law or providing the data, service, or product. Any money paid to the department as a criminal fine for a violation of state revenue law that is designated by the court to fund enforcement of state revenue law is appropriated to this fund.
History:
2005 c 151 art 1 s 17; 2023 c 68 art 3 s 20
NOTE:
The amendment to this section by Laws 2023, chapter 68, article 3, section 20, is effective July 1, 2024. Laws 2023, chapter 68, article 3, section 20, the effective date.
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.16 — Collection Of Delinquent Liabilities; Costs.

270C.16 COLLECTION OF DELINQUENT LIABILITIES; COSTS.
Subdivision 1.
Appropriation.
For the purpose of collecting delinquent tax liabilities or debts as defined in section 16D.02, subdivision 3, there is appropriated to the commissioner an amount representing the cost of collection by contract with collection agencies, revenue departments of other states, or attorneys to enable the commissioner to reimburse these agencies, departments, or attorneys for this service. The commissioner shall report quarterly on the status of this program to the chair of the house of representatives Tax and Appropriation Committees and senate Tax and Finance Committees.
Subd. 2.
Prepayment.
Notwithstanding section 16A.15, subdivision 3, the commissioner may authorize the prepayment of sheriff's fees, attorney fees, fees charged by revenue departments of other states, or court costs to be incurred in connection with the collection of delinquent tax liabilities owed to the commissioner.
History:
2005 c 151 art 1 s 18
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.17 — Commissioner To Collect Certain Local Taxes.

270C.17 COMMISSIONER TO COLLECT CERTAIN LOCAL TAXES.
Subdivision 1.
Costs deducted; appropriation.
If the commissioner agrees to collect a local tax, the local unit of government must agree that all the direct and indirect costs of the department for collecting the tax and any other statewide indirect costs will be deducted from the amounts collected and paid to the local unit of government.
Subd. 2.
MS 2020 [Repealed, 1Sp2021 c 14 art 14 s 4]
History:
2005 c 151 art 1 s 19
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.171 — Special Laws; Local Taxes.

270C.171 SPECIAL LAWS; LOCAL TAXES.
Subdivision 1.
Definitions.
(a) If a special law grants a local government unit or group of units the authority to impose a local tax other than sales tax, including but not limited to taxes such as lodging, entertainment, admissions, or food and beverage taxes, and the Department of Revenue either has agreed to or is required to administer the tax, such that the tax is reported and paid with the chapter 297A taxes, then each term used in the special law is defined as follows:
(1) as defined in chapter 297A or in Minnesota Rules, chapter 8130; or
(2) if the specific term is not defined either in chapter 297A or in Minnesota Rules, chapter 8130, then defined consistent with the position of the Department of Revenue as to the extent of the tax base.
(b) This subdivision does not apply to terms that are defined by the authorizing special law.
(c) This subdivision applies notwithstanding whether a local government unit or group of units adopts consistent definitions into local law.
Subd. 2.
Application.
This section applies to a special law that is described in subdivision 1 that was:
(1) originally enacted prior to 2010, and that was amended by special law in or after 2010, to extend the time for imposing the tax or to modify the tax base; or
(2) first enacted in or after 2010.
History:
2010 c 389 art 4 s 14; 1Sp2017 c 1 art 19 s 1
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.18 — Setoff Of Political Subdivision Debts.

270C.18 SETOFF OF POLITICAL SUBDIVISION DEBTS.
(a) As used in this section, "political subdivision" means counties and home rule charter or statutory cities, and "debts" means a legal obligation to pay a fixed amount of money, which equals or exceeds $100 and which is due and payable to the claimant political subdivision.
(b) If one political subdivision owes a debt to another political subdivision, and the debt has not been paid within six months of the date when payment was due, the creditor political subdivision may notify the commissioner of the debt, and shall provide the commissioner with information sufficient to verify the claim. If the commissioner has reason to believe that the claim is valid, and the debt has not been paid, the commissioner shall initiate setoff procedures under this section.
(c) Within ten days of receipt of the notification from the creditor political subdivision, the commissioner shall send a written notice to the debtor political subdivision, advising it of the nature and amount of the claim. This written notice shall advise the debtor of the creditor political subdivision's intention to request setoff of the refund against the debt. The notice will also advise the debtor that the debt can be set off against a state aid payment, and will advise the debtor of the right to contest the validity of the claim at a hearing. The debtor must assert this right by written request to the commissioner, which request the commissioner must receive within 45 days of the mailing date of the notice.
(d) If the commissioner receives written notice of a debtor political subdivision's intention to contest at hearing the claim upon which the intended setoff is based, the commissioner 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. The costs of the hearing shall be paid equally by the political subdivisions that are parties to the hearing. The Office of Administrative Hearings shall separately bill each political subdivision for one-half of the costs.
(e) If the debtor political subdivision does not object to the claim, or does not prevail in an objection to the claim or at a hearing on the claim, the commissioner shall deduct the amount of the debt from the next payment scheduled to be made to the debtor under section 273.1398 or chapter 477A. The commissioner shall remit the amount deducted to the claimant political subdivision.
History:
2005 c 151 art 1 s 20
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.20 — Destruction Of Returns.

270C.20 DESTRUCTION OF RETURNS.
The commissioner of revenue is hereby authorized to destroy all tax returns, required under chapter 290 or 290A, including audit reports, orders, and correspondence relating thereto, which have been on file in the commissioner's office for a period to be determined by the commissioner. The commissioner may make copies of such returns, orders, or correspondence by microfilm, photostat, or other similar means and may immediately destroy the original documents from which such copies have been made. Such copies, when certified to by the commissioner, shall be admissible in evidence in the same manner and be given the same effect as the original documents destroyed.
The commissioner may destroy correspondence and documents contained in the files of the division which do not relate specifically to any tax return.
Notwithstanding the above provisions the commissioner may, utilizing such safeguards as the commissioner in the commissioner's discretion deems necessary, (1) employ a commercial photographer for the purpose of developing microfilm of returns or other documents, or (2) employ a vendor for the purpose of obtaining the vendor's services an example of which is the preparation of income tax return labels.
History:
1945 c 604 s 27; 1947 c 92 s 1; 1965 c 398 s 1; 1967 c 120 s 1; 1973 c 582 s 3; 1982 c 523 art 1 s 50; 1986 c 444; 1989 c 184 art 2 s 22
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.21 — Taxpayer Assistance Grants.

270C.21 TAXPAYER ASSISTANCE GRANTS.
Subdivision 1.
Taxpayer assistance.
When the commissioner awards grants to eligible organizations to coordinate, facilitate, encourage, and aid in the provision of taxpayer assistance services, the commissioner must provide public notice of the grants in a timely manner so that the grant process is completed and grants are awarded by October 1, in order for recipient eligible organizations to adequately plan expenditures for the filing season. At the time the commissioner provides public notice, the commissioner must also notify eligible organizations that received grants in the previous biennium.
Subd. 2.
Eligible organization.
"Eligible organization" means an organization that meets the definition of eligible organization provided in section 7526A(e)(2)(B) of the Internal Revenue Code.
History:
2007 c 148 art 2 s 49; 1Sp2021 c 12 art 2 s 18
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.22 — Cost Of Living Adjustment.

270C.22 COST OF LIVING ADJUSTMENT.
Subdivision 1.
Adjustment; definition; period; rounding.
(a) The commissioner shall annually make a cost of living adjustment to the dollar amounts noted in sections that reference this section. The commissioner shall adjust the amounts based on the index as provided in this section. For purposes of this section, "index" means the Chained Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics. The values of the index used to determine the adjustments under this section are the latest published values when the Bureau of Labor Statistics publishes the initial value of the index for August of the year preceding the year to which the adjustment applies.
(b) For the purposes of this section, "statutory year" means the year preceding the first year for which dollar amounts are to be adjusted for inflation under sections that reference this section. For adjustments under chapter 290A, the statutory year refers to the year in which a taxpayer's household income used to calculate refunds under chapter 290A was earned and not the year in which refunds are payable. For all other adjustments, the statutory year refers to the taxable year unless otherwise specified.
(c) To determine the dollar amounts for taxable year 2020, the commissioner shall determine the percentage change in the index for the 12-month period ending on August 31, 2019, and increase each of the unrounded dollar amounts in the sections referencing this section by that percentage change. For each subsequent taxable year, the commissioner shall increase the dollar amounts by the percentage change in the index from August 31 of the year preceding the statutory year to August 31 of the year preceding the taxable year.
(d) To determine the dollar amounts for refunds payable in 2020 under chapter 290A, the commissioner shall determine the percentage change in the index for the 12-month period ending on August 31, 2019, and increase each of the unrounded dollar amounts in the sections referencing this section by that percentage change. For each subsequent year, the commissioner shall increase the dollar amounts by the percentage change in the index from August 31 of the statutory year to August 31 of the year preceding the year in which refunds are payable.
(e) Unless otherwise provided, the commissioner shall round the amounts as adjusted to the nearest $10 amount. If an amount ends in $5, the amount is rounded up to the nearest $10 amount.
Subd. 2.
Publication.
The commissioner shall announce and publish the adjusted dollar amounts required by subdivision 1 on the Department of Revenue's website on or before December 15 of each year.
Subd. 3.
Special provision.
The determination of the commissioner under this subdivision is not a rule and is not subject to the Administrative Procedure Act under chapter 14, including section 14.386.
History:
1Sp2019 c 6 art 1 s 2; 1Sp2021 c 14 art 16 s 1
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.25 — Prohibition Of Suits To Restrain Assessment Or Collection.

270C.25 PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION.
Subdivision 1.
General rule.
No suit to restrain assessment or collection of a tax, fee, penalty, or interest, imposed by a law administered by the commissioner, including a declaratory judgment action, can be maintained in any court by any person except pursuant to the express procedures in (1) this chapter, (2) chapter 271, (3) chapter 289A, and (4) any other law administered by the commissioner for contesting the assessment or collection of taxes, fees, penalties, or interest.
Subd. 2.
Facial challenge to constitutionality.
An action, otherwise prohibited under subdivision 1, that asserts a facial challenge to the constitutionality of a tax or fee imposed by a law administered by the commissioner may be maintained only if it is demonstrated to the court by clear and convincing evidence that under no circumstances could the commissioner ultimately prevail and that the taxpayer or fee payer will suffer irreparable harm if the relief sought is not granted.
History:
2005 c 151 art 1 s 22
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.26 — Penalty For Filing Certain Documents Against Department Of Revenue Employees.

270C.26 PENALTY FOR FILING CERTAIN DOCUMENTS AGAINST DEPARTMENT OF REVENUE EMPLOYEES.
Subdivision 1.
Definitions.
(a) "Recording office" means a county recorder, registrar of titles, or secretary of state in this state or another state.
(b) "Filing party" means the person or persons requesting or causing another person to request that the recording office accept documents or instruments for recording or filing.
Subd. 2.
Invalid documents naming commissioner or department employees.
Filing a document, including a nonconsensual common law lien under section 514.99, that purports to create a claim against the commissioner or an employee of the department based on performance or nonperformance of duties by the commissioner or employee is invalid unless accompanied by a specific order from a court of competent jurisdiction authorizing the filing of the document or unless a specific statute authorizes the filing of the document.
Subd. 3.
Civil penalty.
If a filing party causes a document described in subdivision 2 to be recorded in a recording office, the commissioner may assess a penalty against the filing party of $1,000 per document filed, payable to the general fund. An order assessing a penalty under this section is reviewable administratively under section 270C.35 and is appealable to Tax Court under chapter 271. The penalty is collected and paid in the same manner as a tax collected by the commissioner. The penalty is in addition to any other remedy available to the commissioner or to an employee of the department against whom the document has been filed.
History:
2005 c 151 art 1 s 23
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.27 — Civil Damages For Failure To Release Lien.

270C.27 CIVIL DAMAGES FOR FAILURE TO RELEASE LIEN.
Subdivision 1.
In general.
(a) A taxpayer may bring a civil action for damages against the commissioner in district court when an employee or the department has knowingly or negligently:
(1) failed to release a lien as required by section 270C.63, subdivision 15; or
(2) failed to release a lien within 30 days after satisfaction of the liability on which the lien is based.
(b) An action under paragraph (a), clause (2), must be preceded by 30 days' written notice by the taxpayer to the commissioner and the taxpayer's rights advocate that the lien has not been released. An action under paragraph (a) must be commenced within two years after the date the right of action accrued.
Subd. 2.
Damages.
On a finding of liability on the part of the defendant in an action brought under subdivision 1, the defendant is liable to the plaintiff in an amount equal to the sum of actual, direct economic damages sustained by the plaintiff due to the actions of the defendant, plus the costs of the action. Damages must be paid in accordance with section 3.736, subdivision 7.
Subd. 3.
Mitigation of damages.
Damages awarded must be reduced by the amount of the damages that could reasonably have been mitigated by the plaintiff.
History:
2005 c 151 art 1 s 24; 1Sp2005 c 3 art 11 s 2
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.275 — Civil Damages For Certain Unauthorized Collection Actions.

270C.275 CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS.
Subdivision 1.
In general.
If in connection with the collection of delinquent taxes, an employee of the department recklessly or intentionally disregards a law administered by the commissioner, the taxpayer may bring a civil action for damages against the commissioner in district court within two years after the date the right of action accrues.
Subd. 2.
Damages.
On a finding of liability on the part of the defendant in an action brought under subdivision 1, the defendant is liable to the plaintiff in an amount equal to the lesser of $200,000, or the sum of (1) actual, direct economic damages sustained by the plaintiff as a proximate result of the reckless or intentional actions of the employee and (2) the costs of the action. Damages must be paid in accordance with section 3.736, subdivision 7.
Subd. 3.
Limitations.
A judgment for damages must not be awarded under subdivision 2 unless the court determines that the plaintiff has exhausted the administrative remedies available to the plaintiff within the department. Damages awarded must be reduced by the amount of the damages that could reasonably have been mitigated by the plaintiff.
Subd. 4.
Penalties for procedures instituted primarily for delay.
When it appears to the district court that:
(1) proceedings before it under this section have been instituted or maintained by the taxpayer primarily for delay;
(2) the taxpayer's position in such proceeding is frivolous or groundless; or
(3) the taxpayer unreasonably failed to pursue available administrative remedies,
the district court, in its decision, may require the taxpayer to pay to the department a penalty not in excess of $25,000. The penalty may be collected and paid in the same manner as a tax collected by the commissioner.
History:
2005 c 151 art 1 s 25
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.28 — Disclosure Of Rights Of Taxpayers.

270C.28 DISCLOSURE OF RIGHTS OF TAXPAYERS.
Subdivision 1.
In general.
The commissioner shall prepare statements that set forth in simple and nontechnical terms:
(1) the rights and obligations of the department and the taxpayer during an audit;
(2) the procedures by which a taxpayer may appeal an adverse decision of the department, including administrative and judicial appeals;
(3) the procedures for filing refund claims and filing of taxpayer complaints; and
(4) the procedures that the department may use in enforcing a law administered by the commissioner, including assessment, jeopardy assessment, levy and distraint, and the filing of liens.
Subd. 2.
Distribution.
The appropriate statement prepared in accordance with subdivision 1 must be distributed by the commissioner to all taxpayers contacted with respect to the determination or collection of a tax, other than the providing of tax forms. Failure to receive the statement does not invalidate the determination or collection action, nor does it affect, modify, or alter any statutory time limits applicable to the determination or collection action, including the time limit for filing a claim for refund.
History:
2005 c 151 art 1 s 26; 1Sp2005 c 3 art 11 s 3
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.285 — Procedures Involving In-person Taxpayer Interviews.

270C.285 PROCEDURES INVOLVING IN-PERSON TAXPAYER INTERVIEWS.
Subdivision 1.
Recording of interviews.
(a) Upon reasonable advance notice from the taxpayer, a taxpayer shall be allowed to make an audio recording, with the taxpayer's equipment and at the taxpayer's expense, of an interview of the taxpayer by the department regarding the audit or collection of a tax.
(b) An employee of the department may record an interview described in paragraph (a) if the taxpayer is informed of the recording before the interview and a transcript or copy of the recording is made available to the taxpayer on the taxpayer's request, provided the department is reimbursed by the taxpayer for the cost of transcribing or copying the recording.
Subd. 2.
Safeguards.
(a) Before or at the start of an initial interview, an employee of the department shall provide to the taxpayer in the case of an audit interview an explanation of the audit process and the taxpayer's rights under that process and, in the case of a collection interview, an explanation of the collection process and the taxpayer's rights under that process.
(b) If a taxpayer requests to consult with an attorney, accountant, agent, preparer, or any other person permitted to represent the taxpayer before the department at any time during an interview, except an interview initiated by an administrative subpoena, the interview must be suspended for no more than 30 days.
Subd. 3.
Representatives holding power of attorney.
An attorney, accountant, agent, preparer, or any other person permitted to represent the taxpayer before the department who has a written power of attorney executed by the taxpayer may represent the taxpayer in an interview described in subdivision 1. The taxpayer may be required to accompany the representative only if a subpoena is issued. In this instance, with the consent of an immediate supervisor and after ten days' notice to the representative, the department employee may notify the taxpayer directly that the employee believes the representative is unreasonably delaying the examination or investigation process.
Subd. 4.
Not to apply to certain investigations.
This section does not apply to criminal investigations or investigations relating to the conduct of an employee of the department.
History:
2005 c 151 art 1 s 27
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.29 — Notices To Holders Of Powers Of Attorney.

270C.29 NOTICES TO HOLDERS OF POWERS OF ATTORNEY.
If a taxpayer has executed a written power of attorney, in a form prescribed by the commissioner, the commissioner shall allow the taxpayer to elect, in writing, that all notices and correspondence between the department and the taxpayer will be sent to the holder of the power of attorney.
History:
2005 c 151 art 1 s 28
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.30 — Returns And Other Documents; Format; Furnishing.

270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING.
Except as otherwise provided by law, the commissioner shall prescribe the content, format, and manner of all returns and other forms required to be filed under a law administered by the commissioner, and may furnish them subject to charge on application.
History:
2005 c 151 art 1 s 29; 2011 c 112 art 10 s 2; 1Sp2017 c 1 art 16 s 4
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.301 — Rounding Of Dollar Amounts Reported On Tax Forms.

270C.301 ROUNDING OF DOLLAR AMOUNTS REPORTED ON TAX FORMS.
Where not otherwise provided by law, in computing the dollar amount of items reported on any return or other document, and accompanying schedules, filed with the commissioner, money items may, in the discretion of the commissioner, be rounded off to the nearest whole dollar amount, disregarding amounts less than 50 cents and increasing amounts of 50 cents to 99 cents to the next highest dollar.
History:
2011 c 112 art 5 s 3
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.302 — Returns, Other Forms; Where Filed.

270C.302 RETURNS, OTHER FORMS; WHERE FILED.
Returns and other forms required to be filed under a law administered by the commissioner must be filed at the commissioner's office in St. Paul, or such other place as the commissioner may designate.
History:
2005 c 151 art 1 s 30
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.304 — Electronically Filed Returns; Signatures.

270C.304 ELECTRONICALLY FILED RETURNS; SIGNATURES.
For purposes of a law administered by the commissioner, the name of the taxpayer, the name of the taxpayer's authorized agent, or the taxpayer's identification number, will constitute a signature when transmitted as part of the return information on returns filed by electronic means by the taxpayer or at the taxpayer's direction.
History:
2005 c 151 art 1 s 31; 2006 c 259 art 8 s 2
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.306 — Commissioner May Require Social Security Or Identifying Numbers On Forms.

270C.306 COMMISSIONER MAY REQUIRE SOCIAL SECURITY OR IDENTIFYING NUMBERS ON FORMS.
Notwithstanding the provisions of any other law except section 272.115, the commissioner may require that a form required to be filed with the commissioner include the Social Security number, federal Employer Identification Number, or Minnesota taxpayer identification number of the taxpayer or applicant.
History:
2005 c 151 art 1 s 32; 2008 c 154 art 13 s 20
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.308 — Prohibition Of Display Of Social Security Numbers.

270C.308 PROHIBITION OF DISPLAY OF SOCIAL SECURITY NUMBERS.
No label, envelope, or other material printed by the department may include the Social Security number of the taxpayer in a place that will be visible to a third party when delivered or mailed to the taxpayer.
History:
2005 c 151 art 1 s 33
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270C — Department Of Revenue › Section 270C.31 — Examinations And Investigations.

270C.31 EXAMINATIONS AND INVESTIGATIONS.
Subdivision 1.
Scope.
To determine the accuracy of a return, to fix liability under state revenue law, to administer state revenue law, when conducting an investigation or an audit of a taxpayer, for the purpose of collection, and in any matter which the commissioner has the power to investigate or determine, the commissioner has authority to take the actions allowed in this section.
Subd. 2.
Reasonable examinations or investigations of taxpayer.
The commissioner may make reasonable examinations or investigations of a taxpayer's place of business, tangible personal property, equipment, computer systems, and facilities. The commissioner may inspect and copy the taxpayer's relevant books, records, papers, documents, and other data, in whatever form.
Subd. 3.
Access to records.
The commissioner may examine, except where privileged by law, the relevant records and files of any person, business, institution, financial institution, state agency, agency of the United States government, or agency of any other state where permitted by statute, agreement, or reciprocity.
Subd. 4.
Examinations under oath.
The commissioner may administer oaths and affirmations and examine taxpayers and other persons under oath or affirmation.
Subd. 5.
Depositions.
The commissioner may depose witnesses who reside inside or outside the state, or who are absent from the state. Depositions are to be taken, upon notice to the interested party, if any, in the same manner that depositions of witnesses are taken in civil actions in the district court.
Subd. 6.
Witness fees.
The fees of witnesses required by the commissioner to appear are equal to those allowed to witnesses appearing before courts of this state. The fees must be paid in the manner provided for the payment of other expenses incident to the administration of state revenue law.
Subd. 7.
Limitation of authority.
The authority granted in this section to the commissioner does not apply to a matter that has been appealed to Tax Court.
History:
2005 c 151 art 1 s 34