HF 2875

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; making technical changes to tax 
  1.3             data classification and disclosure provisions; 
  1.4             amending Minnesota Statutes 2000, sections 270B.01, 
  1.5             subdivision 8; 270B.02, subdivision 4; Minnesota 
  1.6             Statutes 2001 Supplement, sections 270B.02, 
  1.7             subdivision 3; 270B.08, subdivision 2. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2000, section 270B.01, 
  1.10  subdivision 8, is amended to read: 
  1.11     Subd. 8.  [MINNESOTA TAX LAWS.] For purposes of this 
  1.12  chapter only, unless expressly stated otherwise, "Minnesota tax 
  1.13  laws" means the taxes, refunds, and fees administered by or paid 
  1.14  to the commissioner under chapters 115B (except taxes imposed 
  1.15  under sections 115B.21 to 115B.24), 289A (except taxes imposed 
  1.16  under sections 298.01, 298.015, and 298.24), 290, 290A, 
  1.17  291, 295, 297A, and 297H and sections 295.50 to 295.59, or any 
  1.18  similar Indian tribal tax administered by the commissioner 
  1.19  pursuant to any tax agreement between the state and the Indian 
  1.20  tribal government, and includes any laws for the assessment, 
  1.21  collection, and enforcement of those taxes, refunds, and fees. 
  1.22     [EFFECTIVE DATE.] This section is effective the day 
  1.23  following final enactment. 
  1.24     Sec. 2.  Minnesota Statutes 2001 Supplement, section 
  1.25  270B.02, subdivision 3, is amended to read: 
  1.26     Subd. 3.  [CONFIDENTIAL DATA ON INDIVIDUALS; PROTECTED 
  2.1   NONPUBLIC DATA.] (a) Except as provided in paragraph (b), the 
  2.2   name or existence of an informer, informer letters, and other 
  2.3   data, in whatever form, given to the department of revenue by a 
  2.4   person, other than the data subject, who informs that a specific 
  2.5   taxpayer person is not or may not be in compliance with tax 
  2.6   laws, or nontax laws administered by the department of revenue, 
  2.7   including laws other than those relating to property taxes not 
  2.8   listed in section 270B.01, subdivision 8, are confidential data 
  2.9   on individuals or protected nonpublic data as defined in section 
  2.10  13.02, subdivisions 3 and 13. 
  2.11     (b) Data under paragraph (a) may be disclosed with the 
  2.12  consent of the informer or upon a written finding by a court 
  2.13  that the information provided by the informer was false and that 
  2.14  there is evidence that the information was provided in bad 
  2.15  faith.  This subdivision does not alter disclosure 
  2.16  responsibilities or obligations under the rules of criminal 
  2.17  procedure. 
  2.18     [EFFECTIVE DATE.] This section is effective the day 
  2.19  following final enactment. 
  2.20     Sec. 3.  Minnesota Statutes 2000, section 270B.02, 
  2.21  subdivision 4, is amended to read: 
  2.22     Subd. 4.  [PUBLIC DATA.] Information required to be filed 
  2.23  by exempt individuals, corporations, organizations, estates, and 
  2.24  trusts under section 290.05, subdivisions 1 and 4, or that 
  2.25  relates to exempt status under section 290.05, subdivision 2, is 
  2.26  public data on individuals or public data not on individuals, as 
  2.27  defined in section 13.02, subdivisions 14 and 15.  The 
  2.28  commissioner may publish a list of organizations exempt from 
  2.29  taxation under section 290.05, except that the name or address 
  2.30  of any contributor to any organization that is or was exempt, or 
  2.31  that has applied for tax exempt status, or any other information 
  2.32  that could not be disclosed under section 6104 of the Internal 
  2.33  Revenue Code of 1986, as amended through December 31, 1988, is 
  2.34  classified as private data on individuals or nonpublic data as 
  2.35  defined in section 13.02, subdivisions 9 and 12. 
  2.36     [EFFECTIVE DATE.] This section is effective the day 
  3.1   following final enactment. 
  3.2      Sec. 4.  Minnesota Statutes 2001 Supplement, section 
  3.3   270B.08, subdivision 2, is amended to read: 
  3.4      Subd. 2.  [REVOCATION.] When a taxpayer's sales tax permit 
  3.5   has been revoked under section 297A.86, the commissioner may 
  3.6   disclose data identifying the holder of the revoked permit and, 
  3.7   stating the basis for the revocation, and stating whether the 
  3.8   permit has been reinstated. 
  3.9      [EFFECTIVE DATE.] This section is effective the day 
  3.10  following final enactment.