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Office of the Revisor of Statutes

2004 Minnesota Statutes Index (topics)

TAX RETURNS

Access to data

Attorney general, Minn. Statutes 2004 270B.05, 2004 270B.12

Commerce Department, Minn. Statutes 2004 270B.14

County assessors, homestead determinations, Minn. Statutes 2004 270B.12

Employment and Economic Development Department, Minn. Statutes 2004 270B.14

Government legal representatives, Minn. Statutes 2004 270B.05, 2004 270B.12

Guardians and conservators, Minn. Statutes 2004 270B.03

Health Department, Minn. Statutes 2004 144.0525, 2004 270B.14

Human Services Department, Minn. Statutes 2004 270B.14

Independent contractors hired by Revenue Department, Minn. Statutes 2004 270B.13

Indian tribal governments, Minn. Statutes 2004 270B.12

Internal Revenue Service, Minn. Statutes 2004 270B.12

Investigative data, Minn. Statutes 2004 270B.06

Legislative auditor, Minn. Statutes 2004 270B.15

Multistate Tax Commission, Minn. Statutes 2004 270B.12

Public Safety Department, Minn. Statutes 2004 270B.12

Racing Commission, Minn. Statutes 2004 270B.14

Revenue Department, Minn. Statutes 2004 270B.12, 2004 270B.13, 2004 290.611

Secretary of state, Minn. Statutes 2004 270B.14

Subject of data, Minn. Statutes 2004 270B.03

Unauthorized computer access, Minn. Statutes 2004 270B.18

Veterans' Affairs Department, Minn. Statutes 2004 270B.14

Aggravated forgery, official returns, Minn. Statutes 2004 609.625

Amended returns

Biotechnology and health sciences industry zones, repayment of tax benefits, Minn. Statutes 2004 469.340

Considered refund claims, Minn. Statutes 2004 289A.50

Definitions, tax data, classification and disclosure, Minn. Statutes 2004 270B.01

Federal returns, copies to Revenue Department, Minn. Statutes 2004 289A.38

Injunctions, Minn. Statutes 2004 289A.36

Job opportunity building zones, repayment of tax benefits, Minn. Statutes 2004 469.319

Lawsuits, Minn. Statutes 2004 289A.36

Analysis, microdata samples, models, Minn. Statutes 2004 270.0681

Application of law

Classification, returns that are public record, exemption, Minn. Statutes 2004 270B.10

Disclosure, Minn. Statutes 2004 270B.10, 2004 270B.12

Public retirement plans, employee contribution pick ups, Minn. Statutes 2004 356.62

Audits and examinations, Revenue Department, Minn. Statutes 2004 289A.35

Business corporations, annual filing, Minn. Statutes 2004 302A.821

Charitable organizations, Minn. Statutes 2004 309.53

Contents

Child support arrearages, use for collection, Minn. Statutes 2004 256.9792

Corporations, see Tax returns under CORPORATIONS

Damages

Classification or disclosure violations, Minn. Statutes 2004 270B.17

Data classification

Generally, Minn. Statutes 2004 13.02, 2004 270B.02

Retention of classification, Minn. Statutes 2004 270B.02

Returns that are public record, exemptions, Minn. Statutes 2004 270B.10

Rulemaking, Minn. Statutes 2004 270B.19

Violations, remedies, Minn. Statutes 2004 270B.17

Definitions

Tax data, classification and disclosure, Minn. Statutes 2004 270B.01

Disclosure

Application of law, Minn. Statutes 2004 270B.10, 2004 270B.12

Attorneys, Minn. Statutes 2004 270B.07

Bingo halls, Minn. Statutes 2004 270B.07

Blind person's returns, Minn. Statutes 2004 171.31

Child support obligors, Minn. Statutes 2004 270B.14

Chiropractors, Minn. Statutes 2004 270B.07

Corporate business activities reports, Minn. Statutes 2004 270B.14

Dental assistants, hygienists, and technicians, Minn. Statutes 2004 270B.07

Dentists, Minn. Statutes 2004 270B.07

Employee returns, Minn. Statutes 2004 270B.06

Enterprise zones, administrative purposes, Minn. Statutes 2004 270B.14

Foreign corporations, Minn. Statutes 2004 270B.14

Gambling equipment distributors, Minn. Statutes 2004 270B.07

Generally, Minn. Statutes 2004 270B.02, 2004 270B.12

Horse racing licensees, Minn. Statutes 2004 270B.14

Human services programs applicants or recipients, Minn. Statutes 2004 270B.14

Indian tribal governments, Minn. Statutes 2004 270B.03, 2004 270B.12

Insurance producers, Minn. Statutes 2004 270B.07

Investigative data, Minn. Statutes 2004 13.82, 2004 270B.03, 2004 270B.06

Judicial or administrative proceedings, Minn. Statutes 2004 270B.05

Liquor license applicants, Minn. Statutes 2004 270B.07, 2004 270B.12

Nonadministrative purposes, Minn. Statutes 2004 270B.14

Osteopaths, Minn. Statutes 2004 270B.07

Payees owed refunds, Minn. Statutes 2004 270B.11

Physicians and surgeons, Minn. Statutes 2004 270B.07

Race horse owners, Minn. Statutes 2004 270B.14

Real estate brokers and agents, Minn. Statutes 2004 270B.07

Requests for, Minn. Statutes 2004 270B.03, 2004 270B.12, 2004 270B.14

Restrictions, Minn. Statutes 2004 270B.02, 2004 270B.04, 2004 270B.07

Returns that are public record, exemptions, Minn. Statutes 2004 270B.10

Revenue Department vendors, Minn. Statutes 2004 270B.13

Revenue Recapture Act, enforcement, Minn. Statutes 2004 270B.14

Rulemaking, Minn. Statutes 2004 270B.19

Safeguarding, procedures, Minn. Statutes 2004 270B.14

State agencies, information exchange, Minn. Statutes 2004 270B.14

Statistical studies, Minn. Statutes 2004 270B.04

Supplemental housing allowance, Minn. Statutes 2004 270B.14

Tax administration purposes, Minn. Statutes 2004 270B.12, 2004 270B.13

Tax clearance certificate applicants, Minn. Statutes 2004 270B.07

Taxpayers, information about, see Taxpayers under TAXES

Unemployment insurance claimants, Minn. Statutes 2004 270B.14

Uniform Disposition of Unclaimed Property Act, administration, Minn. Statutes 2004 270B.14

Veterans, health hazard notification, Minn. Statutes 2004 270B.14

Violations, Minn. Statutes 2004 270B.17, 2004 270B.18, 2004 289A.63

Workers' compensation applicants, Minn. Statutes 2004 270B.14

Workers' compensation insurance, enforcement of law, Minn. Statutes 2004 270B.14

Discovery, Minn. Statutes 2004 270B.16

Dissolution of marriage

Identity protection and disclosure, Minn. Statutes 2004 518.146

Electronic data transmission, delivery date confirmed by transaction time-and-date stamp, Minn. Statutes 2004 270.271

Electronic filing, Minn. Statutes 2004 289A.07

Enforcement of law, child support arrearages, Minn. Statutes 2004 256.9792

False returns

Assessments, time, Minn. Statutes 2004 289A.38

County attorneys, prosecutions, Minn. Statutes 2004 388.051

Felony, Minn. Statutes 2004 289A.63

Gross misdemeanor, Minn. Statutes 2004 609.41

Monetary penalties, Minn. Statutes 2004 289A.60

Public officer or employee, Minn. Statutes 2004 609.43

Federal tax returns

Amended returns, copies to Revenue Department, Minn. Statutes 2004 289A.38

Changes or corrections, failure to report, Minn. Statutes 2004 289A.38, 2004 289A.60

National Health Services Corps, Minn. Statutes 2004 144.1489

Filing

Delivery date, U.S. mail, private delivery service, or electronic means, Minn. Statutes 2004 270.271

Due dates, Minn. Statutes 2004 270.27, 2004 289A.18, 2004 289A.38, 2004 289A.56

Electronic filing, Minn. Statutes 2004 289A.07

Exemptions, business corporations, affidavits, Minn. Statutes 2004 302A.821

Extensions, Minn. Statutes 2004 289A.19

Failure to file, see Violations and penalties under this topic

Information returns, see same under this topic

Late payment, receipt date governs, Minn. Statutes 2004 270.271

Nonresidents, exception, Minn. Statutes 2004 289A.08

Place of filing, Minn. Statutes 2004 289A.13

Returns filed by Revenue Department, Minn. Statutes 2004 289A.35, 2004 289A.37, 2004 289A.40

Timely filing by mail, private delivery service, or electronic means, Minn. Statutes 2004 270.271

Violations, Minn. Statutes 2004 270.101, 2004 270.72

Who must file, Minn. Statutes 2004 289A.08

Flight property taxes, Minn. Statutes 2004 270.073

Forms, Minn. Statutes 2004 270.06

Fraudulent returns

Assessments, time, Minn. Statutes 2004 289A.38

Felony, Minn. Statutes 2004 289A.63

Financial Crimes Task Force, duties, Minn. Statutes 2004 299A.68

Monetary penalties, Minn. Statutes 2004 289A.60

Frivolous returns, monetary penalties, Minn. Statutes 2004 289A.60

Fur clothing tax, Minn. Statutes 2004 295.60

Information returns

Filing, Minn. Statutes 2004 289A.12, 2004 289A.13, 2004 289A.18, 2004 289A.19

Public retirement plans, employee contribution pick ups, Minn. Statutes 2004 356.62

Injunctions

Amended returns, Minn. Statutes 2004 289A.36

Classification or disclosure violations, Minn. Statutes 2004 270B.17

Complete and proper returns, Minn. Statutes 2004 289A.36

Preparers, violations, Minn. Statutes 2004 289A.60

Inspections

Defined, Minn. Statutes 2004 270B.01

Requests for, Minn. Statutes 2004 270B.03, 2004 270B.12

Revenue Department, rights, Minn. Statutes 2004 270B.12, 2004 270B.13

Subject of data, rights, Minn. Statutes 2004 270B.03

Tax administration purposes, Minn. Statutes 2004 270B.12

Who may inspect, Minn. Statutes 2004 270B.03

Investigations

Attorney general, duties, Minn. Statutes 2004 270B.06

Data, classification, Minn. Statutes 2004 270B.02, 2004 270B.03

Disclosure, Minn. Statutes 2004 13.82, 2004 270B.03, 2004 270B.06

Employers, access to data, Minn. Statutes 2004 270B.06

Government legal representatives, duties, Minn. Statutes 2004 270B.06

Subject of data, rights, Minn. Statutes 2004 270B.03, 2004 270B.06

Third party returns, Minn. Statutes 2004 270B.06

Joint returns, access to data, Minn. Statutes 2004 270B.03

Judicial or administrative proceedings, Minn. Statutes 2004 270B.05

Labels, vendors, access to data, Minn. Statutes 2004 270B.13

Lawsuits

Amended returns, Minn. Statutes 2004 289A.36

Classification or disclosure violations, Minn. Statutes 2004 270B.17

Complete and proper returns, Minn. Statutes 2004 289A.36

Venue, Minn. Statutes 2004 289A.63

Liability, Minn. Statutes 2004 270.101

Limited liability companies, records, Minn. Statutes 2004 322B.373

Limited partnerships

Copies to limited partners, Minn. Statutes 2004 322A.28

Records, Minn. Statutes 2004 322A.05

Required information, Minn. Statutes 2004 321.0111

Mail and mailing

U.S. postmark deemed delivery date, Minn. Statutes 2004 270.271

Microdata samples

Generally, Minn. Statutes 2004 270.0681

Social Security or federal tax identification numbers, disclosure, Minn. Statutes 2004 273.124

Partnerships, see Tax returns under PARTNERSHIPS

Penalties (monetary), Minn. Statutes 2004 289A.60

Power of attorney

Filing, Minn. Statutes 2004 523.24

Inspection, rights, Minn. Statutes 2004 270B.03

Preparers, see TAX PREPARERS

Return information

Defined, Minn. Statutes 2004 270B.01

Disclosure, see same under this topic

Statistical studies, Minn. Statutes 2004 270B.04

Rulemaking about, Minn. Statutes 2004 270B.19

Samples, microdata, Minn. Statutes 2004 270.0681, 2004 273.124

Specific taxes, see Returns under specific types of taxes

Statistical studies

Disclosure, Minn. Statutes 2004 270B.04

Revenue Department, duties, Minn. Statutes 2004 270B.04

Subject of data, rights

Access to and inspection of data, Minn. Statutes 2004 270B.03, 2004 270B.06

Subpoenas, Minn. Statutes 2004 270B.16

Tax Information Microdata Coordinating Committee, Minn. Statutes 2004 270.0681

Trusts, see Tax returns under TRUSTS

Violations and penalties

Access violations, unauthorized computer access, Minn. Statutes 2004 270B.18

Aggravated forgery, official returns, Minn. Statutes 2004 609.625

Classification violations, generally, remedies, Minn. Statutes 2004 270B.17

Criminal penalties, Minn. Statutes 2004 289A.63

Disclosure violations, Minn. Statutes 2004 270B.17, 2004 270B.18, 2004 289A.63

False returns, Minn. Statutes 2004 289A.60, 2004 289A.63, 2004 609.41

Filing violations

Assessments, time, Minn. Statutes 2004 289A.38

Complete and proper returns, failure to file, contempt, civil fine per day, Minn. Statutes 2004 588.21

Criminal penalties, Minn. Statutes 2004 289A.63

Licensed persons, notice, Minn. Statutes 2004 270.72

Monetary penalties, Minn. Statutes 2004 289A.60

Personal liability, assessments, Minn. Statutes 2004 270.101

Monetary penalties, generally, Minn. Statutes 2004 289A.60

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