reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.82 — Reports Of Railroad Companies.

270.82 REPORTS OF RAILROAD COMPANIES.
Subdivision 1.
Annual report required.
Every railroad company doing business in Minnesota shall annually file with the commissioner on or before March 31 a report under oath setting forth the information prescribed by the commissioner to enable the commissioner to make the valuation and equalization required by sections 270.80 to 270.87. The commissioner shall prescribe the content, format, and manner of the report pursuant to section 270C.30, except that a "law administered by the commissioner" includes the property tax laws. If a report is made by electronic means, the taxpayer's signature is defined pursuant to section 270C.304, except that a "law administered by the commissioner" includes the property tax laws.
Subd. 2.
Extension of time.
The commissioner for good cause may extend for up to 15 days the time for filing the report required by subdivision 1.
History:
1979 c 303 art 7 s 3; 1986 c 444; 1Sp1989 c 1 art 9 s 13; 2008 c 277 art 1 s 56; 1Sp2017 c 1 art 16 s 1
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.83 — Examinations And Investigations.

270.83 EXAMINATIONS AND INVESTIGATIONS.
Subdivision 1.
Powers of commissioner.
The commissioner shall have the power to examine or cause to be examined any books, papers, records, or memoranda relevant to the determination of the valuation of operating property as herein provided. The commissioner shall have the further power to require the attendance of any person having knowledge or information in the premises, to compel the production of books, papers, records, or memoranda by persons so required to attend, to take testimony on matters material to such determination and administer oaths or affirmations.
Subd. 2.
Appointment of persons; subpoenas.
For the purpose of making such examinations, the commissioner may appoint such persons as the commissioner may deem necessary. Such persons shall have the rights and powers of the examining of books, papers, records or memoranda, and of subpoenaing witnesses, administering oaths and affirmations, and taking of testimony, which are conferred upon the commissioner hereby. The court administrator of any court of record, upon demand of any such person, shall issue a subpoena for the attendance of any witness or the production of any books, papers, records, or memoranda before such person. The commissioner may also issue subpoenas for the appearance of witnesses before the commissioner or before such persons. Disobedience of subpoenas so issued shall be punished by the district court of the district in which the subpoena is issued for a contempt of the district court.
Subd. 3.
Failure to file report.
If any railroad company shall refuse or neglect to make the report required by this section to the commissioner, or shall refuse or neglect to permit an inspection and examination of its property, records, books, accounts or other papers when requested by the commissioner, or shall refuse or neglect to appear before the commissioner or a person appointed under subdivision 2 when required so to do, the commissioner shall make the valuation provided for by sections 270.80 to 270.87 against the railroad company according to the commissioner's best judgment on available information.
History:
1979 c 303 art 7 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 2008 c 277 art 1 s 57
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.84 — Annual Valuation Of Operating Property.

270.84 ANNUAL VALUATION OF OPERATING PROPERTY.
Subdivision 1.
Annual valuation; rules.
The commissioner shall annually between March 31 and May 31 make a determination of the fair market value of the operating property of every railroad company doing business in this state as of January 2 of the year in which the valuation is made. In making this determination, the commissioner shall employ generally accepted appraisal principles and practices which may include the unit method of determining value.
Subd. 2.
Notice.
The commissioner, after determining the fair market value of the operating property of each railroad company, shall give notice to the railroad company of the valuation by first class mail, overnight delivery, or messenger service.
History:
1979 c 303 art 7 s 5; 1984 c 502 art 9 s 2; 1984 c 640 s 32; 1985 c 248 s 46; 1986 c 444; 1Sp1989 c 1 art 9 s 14; 1996 c 305 art 2 s 56
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.86 — Apportionment And Equalization Of Valuation.

270.86 APPORTIONMENT AND EQUALIZATION OF VALUATION.
Subdivision 1.
Apportionment of value.
Upon determining the fair market value of the operating property of each railroad company, the commissioner shall apportion such value to the respective counties and to the taxing districts therein in conformity with fair and reasonable rules and standards to be established by the commissioner pursuant to notice and hearing, except as provided in section 270.81. In establishing such rules and standards the commissioner may consider (a) the physical situs of all station houses, depots, docks, wharves, and other buildings and structures with an original cost in excess of $10,000; (b) the proportion that the length and type of all the tracks used by the railroad in such county and taxing district bears to the length and type of all the track used in the state; and (c) other facts as will result in a fair and equitable apportionment of value.
Subd. 2.
Equalized valuation.
After making the apportionment provided in subdivision 1, the commissioner shall determine the equalized valuation of the operating property in each county by applying to the apportioned value an estimated current year median sales ratio for all commercial and industrial property in that county. If the commissioner decides there are insufficient sales to determine a median commercial-industrial sales ratio, an estimated current year countywide median sales ratio for all property shall be applied to the apportioned value. No equalization shall be made to the market value of the operating property if the median sales ratio determined pursuant to this subdivision is within five percent of the assessment ratio of the railroad operating property.
History:
1979 c 303 art 7 s 7; 1984 c 502 art 9 s 3; 1986 c 444
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.87 — Certification To County Assessors.

270.87 CERTIFICATION TO COUNTY ASSESSORS.
After making an annual determination of the equalized fair market value of the operating property of each company in each of the respective counties, and in the taxing districts therein, the commissioner shall certify the equalized fair market value to the county assessor on or before June 30. The equalized fair market value of the operating property of the railroad company in the county and the taxing districts therein is the value on which taxes must be levied and collected in the same manner as on the commercial and industrial property of such county and the taxing districts therein. If the commissioner determines that the equalized fair market value certified on or before June 30 is in error, the commissioner may issue a corrected certification on or before August 31. The commissioner may correct errors that are merely clerical in nature until December 31.
History:
1979 c 303 art 7 s 8; 1984 c 502 art 9 s 4; 1986 c 444; 1987 c 268 art 7 s 24; 1Sp1989 c 1 art 9 s 16; 2011 c 112 art 3 s 1; 2014 c 308 art 10 s 1
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.92 — Definitions.

270.92 DEFINITIONS.
Subdivision 1.
Scope of application.
For purposes of sections 270.91 to 270.98, the following terms have the meanings given.
Subd. 2.
Assessment year.
"Assessment year" means the assessment year for purposes of general ad valorem property taxes.
Subd. 3.
Contaminant.
"Contaminant" means a harmful substance as defined in section 115B.25, subdivision 7a.
Subd. 4.
Contaminated market value.
"Contaminated market value" is the amount determined under section 270.93.
Subd. 5.
Presence of contaminants.
"Presence of contaminants" includes the release or threatened release, as defined in section 115B.02, subdivision 15, of contaminants on the property.
Subd. 6.
Response plan.
"Response plan" means: (1) a development action response plan, as defined in section 469.174, subdivision 17; (2) a response action plan under chapter 115B or a corrective action plan under chapter 18D; (3) a plan for corrective action approved by the commissioner of agriculture under section 18D.105; or (4) a plan for corrective action approved by the commissioner of the Pollution Control Agency under section 115C.03.
History:
1993 c 375 art 12 s 2
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.93 — Tax Base; Contamination Value.

270.93 TAX BASE; CONTAMINATION VALUE.
The contamination value of a parcel of property is the amount of the market value reduction, if any, that is granted for general ad valorem property tax purposes for the assessment year because of the presence of contaminants. The contamination value for a property may be no greater than the estimated cost of implementing a reasonable response action plan or asbestos abatement plan or management program for the property. These reductions in market value include those granted by a court, by a board of review, by the assessor upon petition or request of a property owner, or by the assessor. Reductions granted by the assessor are included only if the assessor reduced the property's market value for the presence of contaminants using an appraisal method or methods that are specifically designed or intended to adjust for the valuation effects of the presence of contaminants. The contamination value for a parcel with a reduction in value of less than $10,000 is zero.
History:
1993 c 375 art 12 s 3
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.94 — Exemptions.

270.94 EXEMPTIONS.
(a) The tax imposed by sections 270.91 to 270.98 does not apply to the contamination value of a parcel of property attributable to contaminants that were addressed by a response action plan for the property, if the commissioner of the Pollution Control Agency, or the commissioner of agriculture for a release subject to chapter 18D, has determined that all the requirements of the plan have been satisfied. This exemption applies beginning for the first assessment year after the commissioner of the Pollution Control Agency, or the commissioner of agriculture determines that the implementation of a response action plan has been completed. To qualify under this paragraph, the property owner must provide the assessor with a copy of the determination by the commissioner of the Pollution Control Agency or the commissioner of agriculture of the completion of the response action plan.
(b) The tax imposed by sections 270.91 to 270.98 does not apply to the contamination value of a parcel that is attributable to asbestos, if:
(1) the work has been completed under an asbestos abatement plan or the property owner is implementing a proactive in-place asbestos management program consistent with the rules, requirements, and formal policies of the United States Environmental Protection Agency; and
(2) the property owner provides the assessor with an affidavit stating the work under the abatement plan has been completed, or the asbestos management plan is being implemented, and any other evidence or information the assessor requests.
History:
1993 c 375 art 12 s 4; 1994 c 587 art 12 s 5
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.95 — Payment; Administration.

270.95 PAYMENT; ADMINISTRATION.
The tax imposed under sections 270.91 to 270.98 is payable at the same time and manner as the regular ad valorem property tax. The tax is subject to the penalty, interest, lien, forfeiture, and any other rules for collection of the regular ad valorem property tax. If a reduction in market value that creates contamination value is granted after the ad valorem property tax has been paid, the contamination tax must be subtracted from the amount to be refunded to the property owner.
History:
1993 c 375 art 12 s 5
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.96 — Duties.

270.96 DUTIES.
Subdivision 1.
Assessors.
Each assessor shall notify the county auditor of the contamination value under section 270.91 by the separate tax rate categories under subdivisions 2, 3, and 4 for each parcel of property within the assessor's jurisdiction. The assessor shall provide notice of the contamination value to the property owner by the later of June 1 of the assessment year or 30 days after the reduction in market value is finally granted.
Subd. 2.
Auditor.
The county auditor shall prepare separate lists of the contamination values for all property located in the county that are taxed under section 270.91, subdivisions 2, 3, and 4. The commissioner shall prescribe the form of the listing. The auditor shall include the amount of the contamination taxes on the contamination value for the assessment year on the regular ad valorem property tax statement under section 276.04.
Subd. 3.
Treasurer.
(a) The county treasurer shall pay the proceeds of the tax imposed under section 270.91, subdivision 4, less the amount retained by the county for the cost of administration under section 270.98, to the commissioner at the same times provided for the ad valorem property tax distributions.
(b) The county treasurer shall pay the proceeds of the tax imposed under section 270.91, subdivisions 2 and 3, to the local taxing jurisdictions in the same manner provided for the distribution of ad valorem property taxes.
Subd. 4.
Court ordered reductions in value.
If a court orders a reduction in market value for purposes of the ad valorem property tax because of the presence of contaminants on the property, the court shall include in its order an offset for payment of the tax on contaminated value under section 270.91.
History:
1993 c 375 art 12 s 6; 1994 c 416 art 1 s 8
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.97 — Deposit Of Revenues.

270.97 DEPOSIT OF REVENUES.
The commissioner shall deposit all revenues derived from the tax, interest, and penalties received from the county in the contaminated site cleanup and development account in the special revenue fund, and money in the account is annually appropriated to the commissioner of the Department of Employment and Economic Development, for the purposes of section 116J.551.
History:
1993 c 375 art 12 s 7; 2009 c 78 art 5 s 10; 2010 c 382 s 55; 1Sp2010 c 1 art 14 s 11
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.98 — Local Administrative Costs.

270.98 LOCAL ADMINISTRATIVE COSTS.
The county may retain five percent of the total revenues derived from the tax imposed under section 270.91, subdivision 4, including interest and penalties, as compensation for administering the tax. The county board may reimburse municipalities for the services provided by assessors employed by the municipality in administering sections 270.91 to 270.98.
History:
1993 c 375 art 12 s 8
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270A — Revenue Recapture › Section 270A.01 — Citation.

270A.01 CITATION.
Sections 270A.01 to 270A.12 may be cited as the "Revenue Recapture Act."
History:
1980 c 607 art 12 s 1
2023 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.
MS 2022 [Repealed, 2023 c 64 art 15 s 36]
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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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