Minnesota Statutes 299C.76 – Background Check; Access to Federal Tax Information
Subdivision 1.Definitions.
(a) For the purposes of this section, the following definitions apply.
Terms Used In Minnesota Statutes 299C.76
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- 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
(b) “Federal tax information” means federal tax returns and return information or information derived or created from federal tax returns, in possession of or control by the requesting agency, that is covered by the safeguarding provisions of section 6103(p)(4) of the Internal Revenue Code.
(c) “IRS Publication 1075” means Internal Revenue Service Publication 1075 that provides guidance and requirements for the protection and confidentiality of federal tax information as required in section 6103(p)(4) of the Internal Revenue Code.
(d) “National criminal history record information” means the Federal Bureau of Investigation identification records as defined in 28 C.F.R. § 20.3(d).
(e) “Requesting agency” means the Department of Revenue, Department of Employment and Economic Development, Department of Human Services, board of directors of MNsure, Department of Information Technology Services, attorney general, and counties.
Subd. 2.National criminal history record information check.
As required by IRS Publication 1075, a requesting agency shall require fingerprints for a national criminal history record information check from the following individuals who have or will have access to federal tax information:
(1) a current or prospective permanent or temporary employee of the requesting agency;
(2) an independent contractor or vendor of the requesting agency; or
(3) an employee of an independent contractor or vendor of the requesting agency.
Subd. 3.Fingerprint submission and written statement of understanding.
An individual subject to this section must provide fingerprints and a written statement of understanding that the fingerprints will be used for a background check to the requesting agency. The requesting agency must submit the fingerprints and written statement of understanding, along with the processing fees, to the superintendent of the Bureau of Criminal Apprehension. The fingerprints must only be used for the purposes described in this section.
Subd. 4.Bureau of Criminal Apprehension requirements.
(a) After the superintendent of the Bureau of Criminal Apprehension notifies requesting agencies that the United States Attorney General has approved the request for submission under Public Law 92-544, a requesting agency may submit information under subdivision 3.
(b) Upon receipt of the information under subdivision 3, the superintendent of the Bureau of Criminal Apprehension must:
(1) perform a state criminal history record information search;
(2) exchange the fingerprints to the Federal Bureau of Investigation to facilitate a search of the national criminal history record information;
(3) compile the results of the state and national criminal history record information searches; and
(4) provide the results to the requesting agency.
Subd. 5.Classification of data.
(a) All data collected, created, received, maintained, or disseminated by the requesting agency under this section is classified as private data on individuals as defined in section 13.02, subdivision 12.
(b) Notwithstanding any law to the contrary, a requesting agency must not further disseminate the results received under subdivision 4.