HF 1405

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:50am

A bill for an act
relating to taxation; disclosure of tax data to law enforcement authorities;
amending Minnesota Statutes 2008, section 270B.14, subdivision 16.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 270B.14, subdivision 16, is amended to
read:

Subd. 16.

Disclosure to law enforcement authorities.

Under circumstances
involving threat of death or physical injury to new text begin , or harassment of, new text end any individual, the
commissioner may disclose return information to the extent necessary to apprise
appropriate federal, state, or local law enforcement authorities of such circumstances.
new text begin For purposes of this subdivision, "harassment" is purposeful conduct directed at an
individual and causing an individual to feel frightened, threatened, oppressed, persecuted,
or intimidated. new text end Data disclosed under this subdivision are classified under section 13.82
once they are received by the law enforcement authority.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end