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Minnesota Legislature

Office of the Revisor of Statutes

2019 Minnesota Statutes Index (topics)

TAX RETURNS

Access to data

Attorney general, Minn. Statutes 2019 270B.05, 2019 270B.12

County assessors, homestead determinations, Minn. Statutes 2019 270B.12

Generally, Minn. Statutes 2019 270B.14

Government legal representatives, Minn. Statutes 2019 270B.05, 2019 270B.12

Guardians and conservators, Minn. Statutes 2019 270B.03

Health Department, Minn. Statutes 2019 144.0525, 2019 270B.14

Independent contractors hired by Revenue Department, Minn. Statutes 2019 270B.13

Indian tribal governments, Minn. Statutes 2019 270B.12

Internal Revenue Service, Minn. Statutes 2019 270B.12

Investigative data, Minn. Statutes 2019 270B.06

Legislative auditor, Minn. Statutes 2019 270B.15

Multistate Tax Commission, Minn. Statutes 2019 270B.12

Public Safety Department, Minn. Statutes 2019 270B.12

Revenue Department, Minn. Statutes 2019 270B.085, 2019 270B.12, 2019 270B.13, 2019 270B.131, 2019 270C.31

State auditor, Minn. Statutes 2019 270B.15, 2019 469.3201

State lottery, Minn. Statutes 2019 270B.12

Subject of data, Minn. Statutes 2019 270B.03

Unauthorized computer access, Minn. Statutes 2019 270B.18

Aggravated forgery, official returns, Minn. Statutes 2019 609.625

Amended returns

Considered refund claims, Minn. Statutes 2019 289A.50

Definitions, Minn. Statutes 2019 270B.01

Federal returns, copies to Revenue Department, Minn. Statutes 2019 289A.38

Injunctions, Minn. Statutes 2019 270C.61

Job opportunity building zones, repayment of tax benefits, Minn. Statutes 2019 469.319

Lawsuits, Minn. Statutes 2019 270C.61

Analysis, microdata samples, models, Minn. Statutes 2019 270C.12

Audits and examinations, Revenue Department, Minn. Statutes 2019 270C.03

Business corporations, annual filing, Minn. Statutes 2019 302A.821

Charitable organizations, Minn. Statutes 2019 309.53

Claims for refunds, Minn. Statutes 2019 270C.56

Corporations, see Tax returns under CORPORATIONS

Damages, classification or disclosure violations, Minn. Statutes 2019 270B.17

Data classification

Generally, Minn. Statutes 2019 13.02, 2019 270B.02

Returns that are public record, exemptions, Minn. Statutes 2019 270B.10

Rulemaking, Minn. Statutes 2019 270B.19

Violations, remedies, Minn. Statutes 2019 270B.17

Definitions, tax data, classification and disclosure, Minn. Statutes 2019 270B.01

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2019 524.2-1104

Disclosure

Attorneys, Minn. Statutes 2019 270B.07

Blind person's returns, Minn. Statutes 2019 171.31

Border city zones, administrative purposes, Minn. Statutes 2019 270B.14

Child support obligors, Minn. Statutes 2019 270B.14

Chiropractors, Minn. Statutes 2019 270B.07

Corporate business activities reports, Minn. Statutes 2019 270B.14

Dental assistants, hygienists, and technicians, Minn. Statutes 2019 270B.07

Dentists, Minn. Statutes 2019 270B.07

Employee returns, Minn. Statutes 2019 270B.06

Gambling equipment distributors, Minn. Statutes 2019 270B.07

Generally, Minn. Statutes 2019 270B.02, 2019 270B.12

Horse racing licensees, Minn. Statutes 2019 270B.14

Human services programs applicants or recipients, Minn. Statutes 2019 270B.14

Indian tribal governments, Minn. Statutes 2019 270B.03, 2019 270B.12

Insurance producers, Minn. Statutes 2019 270B.07

Investigative data, Minn. Statutes 2019 13.82, 2019 270B.03, 2019 270B.06

Judicial or administrative proceedings, Minn. Statutes 2019 270B.05

Liquor license applicants, Minn. Statutes 2019 270B.07, 2019 270B.12

Nonadministrative purposes, Minn. Statutes 2019 270B.14

Osteopathic physicians, Minn. Statutes 2019 270B.07

Payees owed refunds, Minn. Statutes 2019 270B.11

Physicians and surgeons, Minn. Statutes 2019 270B.07

Race horse owners, Minn. Statutes 2019 270B.14

Real estate brokers and agents, Minn. Statutes 2019 270B.07

Requests for, Minn. Statutes 2019 270B.03, 2019 270B.12, 2019 270B.14

Restrictions, Minn. Statutes 2019 270B.02, 2019 270B.04, 2019 270B.07

Returns that are public record, exemptions, Minn. Statutes 2019 270B.10

Revenue Department vendors, Minn. Statutes 2019 270B.13

Revenue forecast data, Minn. Statutes 2019 270B.14

Revenue Recapture Act, enforcement, Minn. Statutes 2019 270B.14

Rulemaking, Minn. Statutes 2019 270B.19

Safeguarding, procedures, Minn. Statutes 2019 270B.14

State agencies, information exchange, Minn. Statutes 2019 270B.14

Statistical studies, Minn. Statutes 2019 270B.04

Supplemental housing allowance, Minn. Statutes 2019 270B.14

Tax administration purposes, Minn. Statutes 2019 270B.12, 2019 270B.13

Tax clearance certificate applicants, Minn. Statutes 2019 270B.07

Taxpayers, information about, see Taxpayers under TAXES

Unemployment insurance claimants, Minn. Statutes 2019 270B.14

Uniform Disposition of Unclaimed Property Act, administration, Minn. Statutes 2019 270B.14

Veterans, health hazard notification, Minn. Statutes 2019 270B.14

Violations, Minn. Statutes 2019 270B.17, 2019 270B.18

Workers' compensation applicants, Minn. Statutes 2019 270B.14

Workers' compensation insurance, enforcement of law, Minn. Statutes 2019 270B.14

Discovery, Minn. Statutes 2019 270B.16

Dissolution of marriage, identity protection and disclosure, Minn. Statutes 2019 518.146

Electronic data transmission, delivery date confirmation, Minn. Statutes 2019 270C.395

Electronic filing, Minn. Statutes 2019 270C.304

False returns

Assessments, time, Minn. Statutes 2019 289A.38

County attorneys, prosecutions, Minn. Statutes 2019 388.051

Felony, Minn. Statutes 2019 289A.63

Gross misdemeanor, Minn. Statutes 2019 609.41

Monetary penalties, Minn. Statutes 2019 289A.60

Public officer or employee, Minn. Statutes 2019 609.43

Federal tax returns

Amended returns, copies to Revenue Department, Minn. Statutes 2019 289A.38

Changes or corrections, failure to report, Minn. Statutes 2019 289A.38, 2019 289A.60

Filing

Delivery date, Minn. Statutes 2019 270C.395

Due dates, Minn. Statutes 2019 270C.39, 2019 289A.18, 2019 289A.38, 2019 289A.56

Electronic filing, Minn. Statutes 2019 270C.304

Exemptions, business corporations, affidavits, Minn. Statutes 2019 302A.821

Extensions, Minn. Statutes 2019 289A.19

Failure to file, see Violations and penalties under this topic

Generally, Minn. Statutes 2019 289A.08

Information returns, see same under this topic

Late payment, receipt date governs, Minn. Statutes 2019 270C.395

Place of filing, Minn. Statutes 2019 270C.302

Returns filed by Revenue Department, Minn. Statutes 2019 270C.33, 2019 289A.40

Timely filing, Minn. Statutes 2019 270C.395

Violations, Minn. Statutes 2019 270C.56, 2019 270C.72

Forms, Minn. Statutes 2019 270C.30, 2019 289A.08

Fraudulent returns

Assessments, time, Minn. Statutes 2019 289A.38

Contracts for prevention or detection, Minn. Statutes 2019 16C.072

Felony, Minn. Statutes 2019 289A.63

Monetary penalties, Minn. Statutes 2019 289A.60

Frivolous returns, monetary penalties, Minn. Statutes 2019 289A.60

Information returns

Filing, Minn. Statutes 2019 270C.302, 2019 289A.12, 2019 289A.18, 2019 289A.19

Public retirement plans, employee contribution pick ups, Minn. Statutes 2019 356.62

Injunctions

Amended returns, Minn. Statutes 2019 270C.61

Classification or disclosure violations, Minn. Statutes 2019 270B.17

Complete and proper returns, Minn. Statutes 2019 270C.61

Preparers, violations, Minn. Statutes 2019 270C.447, 2019 289A.60

Inspections

Generally, Minn. Statutes 2019 270B.03, 2019 270B.12

Revenue Department, rights, Minn. Statutes 2019 270B.12, 2019 270B.13

Investigations

Data, classification, Minn. Statutes 2019 270B.02, 2019 270B.03

Disclosure, Minn. Statutes 2019 13.82, 2019 270B.03, 2019 270B.06

Generally, Minn. Statutes 2019 270B.06

Subject of data, rights, Minn. Statutes 2019 270B.03, 2019 270B.06

Joint returns, access to data, Minn. Statutes 2019 270B.03

Judicial or administrative proceedings, Minn. Statutes 2019 270B.05

Labels, vendors, access to data, Minn. Statutes 2019 270B.13

Lawsuits

Amended returns, Minn. Statutes 2019 270C.61

Classification or disclosure violations, Minn. Statutes 2019 270B.17

Complete and proper returns, Minn. Statutes 2019 270C.61

Venue, Minn. Statutes 2019 289A.63

Liability, Minn. Statutes 2019 270C.56

Limited partnerships, required information, Minn. Statutes 2019 321.0111

Mail and mailing, United States postmark deemed delivery date, Minn. Statutes 2019 270C.395

Microdata samples

Generally, Minn. Statutes 2019 270C.12

Social Security or federal tax identification numbers, disclosure, Minn. Statutes 2019 273.124

Partnerships, see Tax returns under PARTNERSHIPS

Penalties (monetary), Minn. Statutes 2019 289A.60

Power of attorney

Filing, Minn. Statutes 2019 523.24

Inspection, rights, Minn. Statutes 2019 270B.03

Preparers, see TAX PREPARERS

Return information

Disclosure, see same under this topic

Statistical studies, Minn. Statutes 2019 270B.04

Samples, microdata, Minn. Statutes 2019 270C.12, 2019 273.124

Specific taxes, see Returns under specific types of taxes

Statistical studies, Minn. Statutes 2019 270B.04

Subject of data, rights, access to and inspection of data, Minn. Statutes 2019 270B.03, 2019 270B.06

Subpoenas, Minn. Statutes 2019 270B.16

Tax Information Microdata Coordinating Committee, Minn. Statutes 2019 270C.12

Trusts, see Tax returns under TRUSTS

Violations and penalties

Access violations, unauthorized computer access, Minn. Statutes 2019 270B.18

Classification violations, generally, remedies, Minn. Statutes 2019 270B.17

Criminal penalties, Minn. Statutes 2019 289A.63

Disclosure violations, Minn. Statutes 2019 270B.17, 2019 270B.18

False returns, Minn. Statutes 2019 289A.60, 2019 289A.63, 2019 609.41

Filing violations

Assessments, time, Minn. Statutes 2019 289A.38

Complete and proper returns, failure to file, contempt, civil fine per day, Minn. Statutes 2019 588.21

Criminal penalties, Minn. Statutes 2019 289A.63

Licensed persons, notice, Minn. Statutes 2019 270C.72

Monetary penalties, Minn. Statutes 2019 289A.60

Personal liability, assessments, Minn. Statutes 2019 270C.56

Monetary penalties, generally, Minn. Statutes 2019 289A.60

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