Minnesota Statutes 13.4967 – Other Tax Data Coded Elsewhere
Subdivision 1.Scope.
The sections referred to in this section are codified outside this chapter. Those sections classify tax data as other than public, place restrictions on access to government data, or involve data sharing.
Subd. 2.Political contribution refund.
Terms Used In Minnesota Statutes 13.4967
- Commissioner: means the commissioner of the Department of Administration. See Minnesota Statutes 13.02
- Government data: means all data collected, created, received, maintained or disseminated by any government entity regardless of its physical form, storage media or conditions of use. See Minnesota Statutes 13.02
- individual: includes a parent or guardian or an individual acting as a parent or guardian in the absence of a parent or guardian, except that the responsible authority shall withhold data from parents or guardians, or individuals acting as parents or guardians in the absence of parents or guardians, upon request by the minor if the responsible authority determines that withholding the data would be in the best interest of the minor. See Minnesota Statutes 13.02
- Small business: means a business entity organized for profit, including but not limited to any individual, partnership, corporation, joint venture, association or cooperative, which entity:
(1) is not an affiliate or subsidiary of a business dominant in its field of operation; and
(2) has 20 or fewer full-time employees; or
(3) in the preceding fiscal year has not had more than the equivalent of $1,000,000 in annual gross revenues; or
(4) if the business is a technical or professional service, shall not have had more than the equivalent of $2,500,000 in annual gross revenues in the preceding fiscal year. See Minnesota Statutes 645.445
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
Terms Used In Minnesota Statutes 13.4967
- Commissioner: means the commissioner of the Department of Administration. See Minnesota Statutes 13.02
- Government data: means all data collected, created, received, maintained or disseminated by any government entity regardless of its physical form, storage media or conditions of use. See Minnesota Statutes 13.02
- individual: includes a parent or guardian or an individual acting as a parent or guardian in the absence of a parent or guardian, except that the responsible authority shall withhold data from parents or guardians, or individuals acting as parents or guardians in the absence of parents or guardians, upon request by the minor if the responsible authority determines that withholding the data would be in the best interest of the minor. See Minnesota Statutes 13.02
- Small business: means a business entity organized for profit, including but not limited to any individual, partnership, corporation, joint venture, association or cooperative, which entity:
(1) is not an affiliate or subsidiary of a business dominant in its field of operation; and
(2) has 20 or fewer full-time employees; or
(3) in the preceding fiscal year has not had more than the equivalent of $1,000,000 in annual gross revenues; or
(4) if the business is a technical or professional service, shall not have had more than the equivalent of $2,500,000 in annual gross revenues in the preceding fiscal year. See Minnesota Statutes 645.445
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
Certain political contribution refund data in the Revenue Department are classified under section 290.06, subdivision 23.
Subd. 2a.Assignment of refund.
Data regarding assignment of individual income tax refunds is classified by section 290.0679, subdivision 9.
Subd. 2b.Sustainable forest incentive.
Data collected under section 290C.04 are classified and may be shared as provided in paragraph (e) of that section.
Subd. 2c.Senior citizens’ property tax deferral program data.
Certain income data collected and maintained by the Department of Revenue from an application to the senior citizens’ property tax deferral program is classified under section 290B.04.
Subd. 3.Hospital and health care provider tax.
Certain patient data provided to the Department of Revenue under sections 295.50 to 295.59 are classified under section 295.57, subdivision 2.
Subd. 4.Motor vehicle registrar data.
Disclosure of certain information obtained by motor vehicle registrars is governed by section 297B.12.
Subd. 5.Marijuana and controlled substance tax information.
Disclosure of information obtained under chapter 297D is governed by section 297D.13, subdivisions 1 to 3.
Subd. 6.Gambling taxes.
(a) Administration of taxes. Records concerning administration of gambling taxes are classified under section 297E.02, subdivision 9.
(b) Sports bookmaking tax. Disclosure of facts contained in a sports bookmaking tax return is prohibited by section 297E.03, subdivision 8.
Subd. 6a.
[Repealed, 2012 c 290 s 72]
Subd. 7.Mineral rights filings.
Data filed pursuant to section 298.48 with the commissioner of revenue by owners or lessees of mineral rights are classified under section 298.48, subdivision 4.
Subd. 8.Small business investment tax credit.
Data related to small business investment tax credit certifications and certification of qualified small businesses, qualified investors, and qualified funds, are classified in section 116J.8737.