SF 2430

1st Engrossment - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; authorizing the department of 
  1.3             revenue to disclose certain information; amending 
  1.4             Minnesota Statutes 2002, section 270B.12, subdivision 
  1.5             9. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 270B.12, 
  1.8   subdivision 9, is amended to read: 
  1.9      Subd. 9.  [COUNTY ASSESSORS; HOMESTEAD APPLICATION, 
  1.10  DETERMINATION, AND INCOME TAX STATUS.] (a) If, as a result of an 
  1.11  audit, the commissioner determines that a person is a Minnesota 
  1.12  nonresident or part-year resident for income tax purposes, the 
  1.13  commissioner may disclose the person's name, address, and Social 
  1.14  Security number to the assessor of any political subdivision in 
  1.15  the state, when there is reason to believe that the person may 
  1.16  have claimed or received homestead property tax benefits for a 
  1.17  corresponding assessment year in regard to property apparently 
  1.18  located in the assessor's jurisdiction. 
  1.19     (b) To the extent permitted by section 273.124, subdivision 
  1.20  1, paragraph (a), the Department of Revenue may verify to a 
  1.21  county assessor whether an individual who is requesting or 
  1.22  receiving a homestead classification has filed a Minnesota 
  1.23  income tax return as a resident for the most recent taxable year 
  1.24  for which the information is available. 
  1.25     [EFFECTIVE DATE.] This section is effective the day 
  2.1   following final enactment.