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Office of the Revisor of Statutes

2020 Minnesota Statutes Index (topics)

TAX RETURNS

Access to data

Attorney general, Minn. Statutes 2020 270B.05, 2020 270B.12

County assessors, homestead determinations, Minn. Statutes 2020 270B.12

Generally, Minn. Statutes 2020 270B.14

Government legal representatives, Minn. Statutes 2020 270B.05, 2020 270B.12

Guardians and conservators, Minn. Statutes 2020 270B.03

Health Department, Minn. Statutes 2020 144.0525, 2020 270B.14

Independent contractors hired by Revenue Department, Minn. Statutes 2020 270B.13

Indian tribal governments, Minn. Statutes 2020 270B.12

Internal Revenue Service, Minn. Statutes 2020 270B.12

Investigative data, Minn. Statutes 2020 270B.06

Legislative auditor, Minn. Statutes 2020 270B.15

Multistate Tax Commission, Minn. Statutes 2020 270B.12

Public Safety Department, Minn. Statutes 2020 270B.12

Revenue Department, Minn. Statutes 2020 270B.085, 2020 270B.12, 2020 270B.13, 2020 270B.131, 2020 270C.31

State auditor, Minn. Statutes 2020 270B.15, 2020 469.3201

State lottery, Minn. Statutes 2020 270B.12

Subject of data, Minn. Statutes 2020 270B.03

Unauthorized computer access, Minn. Statutes 2020 270B.18

Aggravated forgery, official returns, Minn. Statutes 2020 609.625

Amended returns

Considered refund claims, Minn. Statutes 2020 289A.50

Definitions, Minn. Statutes 2020 270B.01

Federal returns, copies to Revenue Department, Minn. Statutes 2020 289A.38

Injunctions, Minn. Statutes 2020 270C.61

Job opportunity building zones, repayment of tax benefits, Minn. Statutes 2020 469.319

Lawsuits, Minn. Statutes 2020 270C.61

Analysis, microdata samples, models, Minn. Statutes 2020 270C.12

Audits and examinations, Revenue Department, Minn. Statutes 2020 270C.03

Business corporations, annual filing, Minn. Statutes 2020 302A.821

Charitable organizations, Minn. Statutes 2020 309.53

Claims for refunds, Minn. Statutes 2020 270C.56

Corporations, see Tax returns under CORPORATIONS

Damages, classification or disclosure violations, Minn. Statutes 2020 270B.17

Data classification

Generally, Minn. Statutes 2020 13.02, 2020 270B.02

Returns that are public record, exemptions, Minn. Statutes 2020 270B.10

Rulemaking, Minn. Statutes 2020 270B.19

Violations, remedies, Minn. Statutes 2020 270B.17

Definitions, tax data, classification and disclosure, Minn. Statutes 2020 270B.01

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2020 524.2-1104

Disclosure

Attorneys, Minn. Statutes 2020 270B.07

Blind person's returns, Minn. Statutes 2020 171.31

Border city zones, administrative purposes, Minn. Statutes 2020 270B.14

Child support obligors, Minn. Statutes 2020 270B.14

Chiropractors, Minn. Statutes 2020 270B.07

Corporate business activities reports, Minn. Statutes 2020 270B.14

Dental assistants, hygienists, and technicians, Minn. Statutes 2020 270B.07

Dentists, Minn. Statutes 2020 270B.07

Employee returns, Minn. Statutes 2020 270B.06

Gambling equipment distributors, Minn. Statutes 2020 270B.07

Generally, Minn. Statutes 2020 270B.02, 2020 270B.12

Horse racing licensees, Minn. Statutes 2020 270B.14

Human services programs applicants or recipients, Minn. Statutes 2020 270B.14

Indian tribal governments, Minn. Statutes 2020 270B.03, 2020 270B.12

Insurance producers, Minn. Statutes 2020 270B.07

Investigative data, Minn. Statutes 2020 13.82, 2020 270B.03, 2020 270B.06

Judicial or administrative proceedings, Minn. Statutes 2020 270B.05

Liquor license applicants, Minn. Statutes 2020 270B.07, 2020 270B.12

Nonadministrative purposes, Minn. Statutes 2020 270B.14

Osteopathic physicians, Minn. Statutes 2020 270B.07

Payees owed refunds, Minn. Statutes 2020 270B.11

Physicians and surgeons, Minn. Statutes 2020 270B.07

Race horse owners, Minn. Statutes 2020 270B.14

Real estate brokers and agents, Minn. Statutes 2020 270B.07

Requests for, Minn. Statutes 2020 270B.03, 2020 270B.12, 2020 270B.14

Restrictions, Minn. Statutes 2020 270B.02, 2020 270B.04, 2020 270B.07

Returns that are public record, exemptions, Minn. Statutes 2020 270B.10

Revenue Department vendors, Minn. Statutes 2020 270B.13

Revenue forecast data, Minn. Statutes 2020 270B.14

Revenue Recapture Act, enforcement, Minn. Statutes 2020 270B.14

Rulemaking, Minn. Statutes 2020 270B.19

Safeguarding, procedures, Minn. Statutes 2020 270B.14

State agencies, information exchange, Minn. Statutes 2020 270B.14

Statistical studies, Minn. Statutes 2020 270B.04

Supplemental housing allowance, Minn. Statutes 2020 270B.14

Tax administration purposes, Minn. Statutes 2020 270B.12, 2020 270B.13

Tax clearance certificate applicants, Minn. Statutes 2020 270B.07

Taxpayers, information about, see Taxpayers under TAXES

Unemployment insurance claimants, Minn. Statutes 2020 270B.14

Uniform Disposition of Unclaimed Property Act, administration, Minn. Statutes 2020 270B.14

Veterans, health hazard notification, Minn. Statutes 2020 270B.14

Violations, Minn. Statutes 2020 270B.17, 2020 270B.18

Workers' compensation applicants, Minn. Statutes 2020 270B.14

Workers' compensation insurance, enforcement of law, Minn. Statutes 2020 270B.14

Discovery, Minn. Statutes 2020 270B.16

Dissolution of marriage, identity protection and disclosure, Minn. Statutes 2020 518.146

Electronic data transmission, delivery date confirmation, Minn. Statutes 2020 270C.395

Electronic filing, Minn. Statutes 2020 270C.304

False returns

Assessments, time, Minn. Statutes 2020 289A.38

County attorneys, prosecutions, Minn. Statutes 2020 388.051

Felony, Minn. Statutes 2020 289A.63

Gross misdemeanor, Minn. Statutes 2020 609.41

Monetary penalties, Minn. Statutes 2020 289A.60

Public officer or employee, Minn. Statutes 2020 609.43

Federal tax returns

Amended returns, copies to Revenue Department, Minn. Statutes 2020 289A.38

Changes or corrections, failure to report, Minn. Statutes 2020 289A.38, 2020 289A.60

Filing

Delivery date, Minn. Statutes 2020 270C.395

Due dates, Minn. Statutes 2020 270C.39, 2020 289A.18, 2020 289A.38, 2020 289A.56

Electronic filing, Minn. Statutes 2020 270C.304

Exemptions, business corporations, affidavits, Minn. Statutes 2020 302A.821

Extensions, Minn. Statutes 2020 289A.19

Failure to file, see Violations and penalties under this topic

Generally, Minn. Statutes 2020 289A.08

Information returns, see same under this topic

Late payment, receipt date governs, Minn. Statutes 2020 270C.395

Place of filing, Minn. Statutes 2020 270C.302

Returns filed by Revenue Department, Minn. Statutes 2020 270C.33, 2020 289A.40

Timely filing, Minn. Statutes 2020 270C.395

Violations, Minn. Statutes 2020 270C.56, 2020 270C.72

Forms, Minn. Statutes 2020 270C.30, 2020 289A.08

Fraudulent returns

Assessments, time, Minn. Statutes 2020 289A.38

Contracts for prevention or detection, Minn. Statutes 2020 16C.072

Felony, Minn. Statutes 2020 289A.63

Monetary penalties, Minn. Statutes 2020 289A.60

Frivolous returns, monetary penalties, Minn. Statutes 2020 289A.60

Information returns

Filing, Minn. Statutes 2020 270C.302, 2020 289A.12, 2020 289A.18, 2020 289A.19

Public retirement plans, employee contribution pick ups, Minn. Statutes 2020 356.62

Injunctions

Amended returns, Minn. Statutes 2020 270C.61

Classification or disclosure violations, Minn. Statutes 2020 270B.17

Complete and proper returns, Minn. Statutes 2020 270C.61

Preparers, violations, Minn. Statutes 2020 270C.447, 2020 289A.60

Inspections

Generally, Minn. Statutes 2020 270B.03, 2020 270B.12

Revenue Department, rights, Minn. Statutes 2020 270B.12, 2020 270B.13

Investigations

Data, classification, Minn. Statutes 2020 270B.02, 2020 270B.03

Disclosure, Minn. Statutes 2020 13.82, 2020 270B.03, 2020 270B.06

Generally, Minn. Statutes 2020 270B.06

Subject of data, rights, Minn. Statutes 2020 270B.03, 2020 270B.06

Joint returns, access to data, Minn. Statutes 2020 270B.03

Judicial or administrative proceedings, Minn. Statutes 2020 270B.05

Labels, vendors, access to data, Minn. Statutes 2020 270B.13

Lawsuits

Amended returns, Minn. Statutes 2020 270C.61

Classification or disclosure violations, Minn. Statutes 2020 270B.17

Complete and proper returns, Minn. Statutes 2020 270C.61

Venue, Minn. Statutes 2020 289A.63

Liability, Minn. Statutes 2020 270C.56

Limited partnerships, required information, Minn. Statutes 2020 321.0111

Mail and mailing, United States postmark deemed delivery date, Minn. Statutes 2020 270C.395

Microdata samples

Generally, Minn. Statutes 2020 270C.12

Social Security or federal tax identification numbers, disclosure, Minn. Statutes 2020 273.124

Partnerships, see Tax returns under PARTNERSHIPS

Penalties (monetary), Minn. Statutes 2020 289A.60

Power of attorney

Filing, Minn. Statutes 2020 523.24

Inspection, rights, Minn. Statutes 2020 270B.03

Preparers, see TAX PREPARERS

Return information

Disclosure, see same under this topic

Statistical studies, Minn. Statutes 2020 270B.04

Samples, microdata, Minn. Statutes 2020 270C.12, 2020 273.124

Specific taxes, see Returns under specific types of taxes

Statistical studies, Minn. Statutes 2020 270B.04

Subject of data, rights, access to and inspection of data, Minn. Statutes 2020 270B.03, 2020 270B.06

Subpoenas, Minn. Statutes 2020 270B.16

Tax Information Microdata Coordinating Committee, Minn. Statutes 2020 270C.12

Trusts, see Tax returns under TRUSTS

Violations and penalties

Access violations, unauthorized computer access, Minn. Statutes 2020 270B.18

Classification violations, generally, remedies, Minn. Statutes 2020 270B.17

Criminal penalties, Minn. Statutes 2020 289A.63

Disclosure violations, Minn. Statutes 2020 270B.17, 2020 270B.18

False returns, Minn. Statutes 2020 289A.60, 2020 289A.63, 2020 609.41

Filing violations

Assessments, time, Minn. Statutes 2020 289A.38

Complete and proper returns, failure to file, contempt, civil fine per day, Minn. Statutes 2020 588.21

Criminal penalties, Minn. Statutes 2020 289A.63

Licensed persons, notice, Minn. Statutes 2020 270C.72

Monetary penalties, Minn. Statutes 2020 289A.60

Personal liability, assessments, Minn. Statutes 2020 270C.56

Monetary penalties, generally, Minn. Statutes 2020 289A.60

Withholding (taxes), see Returns under WITHHOLDING (TAXES)