Minnesota Statutes 13.4961 – General Tax Data Coded Elsewhere
Subdivision 1.Scope.
The sections referred to in subdivisions 2 and 3 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.Revenue Department.
Terms Used In Minnesota Statutes 13.4961
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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 13.4961
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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
(a) Revenue Department access to criminal justice data communications network. Access to the criminal justice data communications network by designated employees of the Revenue Department is governed under section 270C.05.
(b) Criminal tax investigations. Disclosure of Revenue Department information to prosecuting attorneys in criminal tax investigations is governed under section 270C.055, subdivision 1.
(c) Equalization real property tax hearing. Access to commissioner of revenue data, records, and files regarding real property, which is the subject of a hearing, by municipalities participating in the hearing, is governed under section 270C.923.
Subd. 3.Revenue Recapture Act.
Data maintained by the commissioner of revenue under the Revenue Recapture Act are classified under section 270A.11.