Minnesota Statutes 13.4963 – Classification and Disclosure Tax Data Coded Elsewhere
Subdivision 1.Scope.
The sections referred to in subdivisions 2 to 18 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.Generally.
Terms Used In Minnesota Statutes 13.4963
- Commissioner: means the commissioner of the Department of Administration. See Minnesota Statutes 13.02
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- 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
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Political subdivision: means any county, statutory or home rule charter city, school district, special district, any town exercising powers under chapter 368 and located in the metropolitan area, as defined in section 473. See Minnesota Statutes 13.02
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Subpoena: A command to a witness to appear and give testimony.
- 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 13.4963
- Commissioner: means the commissioner of the Department of Administration. See Minnesota Statutes 13.02
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- 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
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Political subdivision: means any county, statutory or home rule charter city, school district, special district, any town exercising powers under chapter 368 and located in the metropolitan area, as defined in section 473. See Minnesota Statutes 13.02
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Subpoena: A command to a witness to appear and give testimony.
- 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
Classification and disclosure of tax data created, collected, or maintained by the Department of Revenue under section 273.1315, chapter 115B, 289A (except for taxes imposed under sections 298.01, 298.015, and 298.24), 290, 290A, 291, 295, 297A, or 297H, or any similar Indian tribal tax administered by the commissioner according to a tax agreement between the state and an Indian tribal government are governed by chapter 270B.
Subd. 3.Data subjects.
Disclosure of tax return information to defined data subjects is governed under section 270B.03.
Subd. 4.Statistical data.
Disclosure of tax statistical data to specified parties is governed under section 270B.04.
Subd. 5.Tax proceeding.
Disclosure of tax return information in a judicial or administrative proceeding pertaining to or relating to tax administration is governed under section 270B.05.
Subd. 6.Investigations.
Disclosure of tax return information for investigative purposes is governed under section 270B.06.
Subd. 7.Licensing authorities.
Disclosure of tax return information to licensing authorities of the state, political subdivisions, and certain boards, to the extent necessary to enforce license clearance programs, is governed under section 270B.07.
Subd. 8.Sales tax permits.
Disclosure of information regarding the issuance of sales tax permits to retailers is governed under section 270B.08.
Subd. 9.Sales tax exemption certificates.
Disclosure of information regarding issuance of sales tax exemption certificates is governed under section 270B.081.
Subd. 10.Collection actions.
Disclosure of information regarding collection actions following execution of writs of entry are governed under section 270B.085.
Subd. 11.Contracts with state or political subdivision.
Disclosure to state agencies or political subdivisions regarding vendor uncontested delinquent tax liabilities is governed under section 270B.09.
Subd. 12.Disclosure to locate taxpayers owed refunds.
Disclosure of lists of names of persons owed tax refunds to newspapers or other media is governed under section 270B.11.
Subd. 13.State, federal, and county taxing authorities.
Disclosure of tax return information to governmental taxing authorities is governed under section 270B.12.
Subd. 14.Access to data by vendors performing services.
(a) Access to classified tax data for certain vendors performing services for the Department of Revenue is governed under section 270B.13.
(b) Data collected for background checks of individuals with access to federal tax information is classified under section 299C.76, subdivision 5.
Subd. 15.Disclosure for purposes other than tax administration.
Disclosure of tax return information to governmental entities for purposes other than tax administration is governed under section 270B.14.
Subd. 16.Legislative auditor.
Disclosure of tax return information to the legislative auditor is governed under section 270B.15.
Subd. 17.Discovery or subpoena.
Disclosure of tax data by discovery or subpoena is governed under section 270B.16.
Subd. 18.Data on mine value of ore.
Data regarding value of mine ore for tax purposes are governed under section 270B.161.