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Office of the Revisor of Statutes

2012 Minnesota Statutes Index (topics)

TAX RETURNS

Access to data

Attorney general, Minn. Statutes 2012 270B.05, 2012 270B.12

County assessors, homestead determinations, Minn. Statutes 2012 270B.12

Generally, Minn. Statutes 2012 270B.14

Government legal representatives, Minn. Statutes 2012 270B.05, 2012 270B.12

Guardians and conservators, Minn. Statutes 2012 270B.03

Health Department, Minn. Statutes 2012 144.0525, 2012 270B.14

Independent contractors hired by Revenue Department, Minn. Statutes 2012 270B.13

Indian tribal governments, Minn. Statutes 2012 270B.12

Internal Revenue Service, Minn. Statutes 2012 270B.12

Investigative data, Minn. Statutes 2012 270B.06

Legislative auditor, Minn. Statutes 2012 270B.15

Multistate Tax Commission, Minn. Statutes 2012 270B.12

Public Safety Department, Minn. Statutes 2012 270B.12

Revenue Department, Minn. Statutes 2012 270B.085, 2012 270B.12, 2012 270B.13, 2012 270B.131, 2012 270C.31

State auditor, Minn. Statutes 2012 270B.15, 2012 469.3201

Subject of data, Minn. Statutes 2012 270B.03

Unauthorized computer access, Minn. Statutes 2012 270B.18

Aggravated forgery, official returns, Minn. Statutes 2012 609.625

Amended returns

Biotechnology and health sciences industry zones, repayment of tax benefits, Minn. Statutes 2012 469.340

Considered refund claims, Minn. Statutes 2012 289A.50

Definitions, Minn. Statutes 2012 270B.01

Federal returns, copies to Revenue Department, Minn. Statutes 2012 289A.38

Injunctions, Minn. Statutes 2012 270C.61

Job opportunity building zones, repayment of tax benefits, Minn. Statutes 2012 469.319

Lawsuits, Minn. Statutes 2012 270C.61

Analysis, microdata samples, models, Minn. Statutes 2012 270C.12

Audits and examinations, Revenue Department, Minn. Statutes 2012 270C.03

Business corporations, annual filing, Minn. Statutes 2012 302A.821

Charitable organizations, Minn. Statutes 2012 309.53

Claims for refunds, Minn. Statutes 2012 270C.56

Contents, child support arrearages, use for collection, Minn. Statutes 2012 256.9792

Corporations, see Tax returns under CORPORATIONS

Damages, classification or disclosure violations, Minn. Statutes 2012 270B.17

Data classification

Generally, Minn. Statutes 2012 13.02, 2012 270B.02

Returns that are public record, exemptions, Minn. Statutes 2012 270B.10

Rulemaking, Minn. Statutes 2012 270B.19

Violations, remedies, Minn. Statutes 2012 270B.17

Definitions, tax data, classification and disclosure, Minn. Statutes 2012 270B.01

Disclaimer of estate property interests

Tax-qualified disclaimers, Minn. Statutes 2012 524.2-1104

Disclosure

Attorneys, Minn. Statutes 2012 270B.07

Blind person's returns, Minn. Statutes 2012 171.31

Border city zones, administrative purposes, Minn. Statutes 2012 270B.14

Child support obligors, Minn. Statutes 2012 270B.14

Chiropractors, Minn. Statutes 2012 270B.07

Corporate business activities reports, Minn. Statutes 2012 270B.14

Dental assistants, hygienists, and technicians, Minn. Statutes 2012 270B.07

Dentists, Minn. Statutes 2012 270B.07

Employee returns, Minn. Statutes 2012 270B.06

Foreign corporations, Minn. Statutes 2012 270B.14

Gambling equipment distributors, Minn. Statutes 2012 270B.07

Generally, Minn. Statutes 2012 270B.02, 2012 270B.12

Horse racing licensees, Minn. Statutes 2012 270B.14

Human services programs applicants or recipients, Minn. Statutes 2012 270B.14

Indian tribal governments, Minn. Statutes 2012 270B.03, 2012 270B.12

Insurance producers, Minn. Statutes 2012 270B.07

Investigative data, Minn. Statutes 2012 13.82, 2012 270B.03, 2012 270B.06

Judicial or administrative proceedings, Minn. Statutes 2012 270B.05

Liquor license applicants, Minn. Statutes 2012 270B.07, 2012 270B.12

Nonadministrative purposes, Minn. Statutes 2012 270B.14

Osteopaths, Minn. Statutes 2012 270B.07

Payees owed refunds, Minn. Statutes 2012 270B.11

Physicians and surgeons, Minn. Statutes 2012 270B.07

Race horse owners, Minn. Statutes 2012 270B.14

Real estate brokers and agents, Minn. Statutes 2012 270B.07

Requests for, Minn. Statutes 2012 270B.03, 2012 270B.12, 2012 270B.14

Restrictions, Minn. Statutes 2012 270B.02, 2012 270B.04, 2012 270B.07

Returns that are public record, exemptions, Minn. Statutes 2012 270B.10

Revenue Department vendors, Minn. Statutes 2012 270B.13

Revenue forecast data, Minn. Statutes 2012 270B.14

Revenue Recapture Act, enforcement, Minn. Statutes 2012 270B.14

Rulemaking, Minn. Statutes 2012 270B.19

Safeguarding, procedures, Minn. Statutes 2012 270B.14

State agencies, information exchange, Minn. Statutes 2012 270B.14

Statistical studies, Minn. Statutes 2012 270B.04

Supplemental housing allowance, Minn. Statutes 2012 270B.14

Tax administration purposes, Minn. Statutes 2012 270B.12, 2012 270B.13

Tax clearance certificate applicants, Minn. Statutes 2012 270B.07

Taxpayers, information about, see Taxpayers under TAXES

Unemployment insurance claimants, Minn. Statutes 2012 270B.14

Uniform Disposition of Unclaimed Property Act, administration, Minn. Statutes 2012 270B.14

Veterans, health hazard notification, Minn. Statutes 2012 270B.14

Violations, Minn. Statutes 2012 270B.17, 2012 270B.18

Workers' compensation applicants, Minn. Statutes 2012 270B.14

Workers' compensation insurance, enforcement of law, Minn. Statutes 2012 270B.14

Discovery, Minn. Statutes 2012 270B.16

Dissolution of marriage, identity protection and disclosure, Minn. Statutes 2012 518.146

Electronic data transmission, delivery date confirmation, Minn. Statutes 2012 270C.395

Electronic filing, Minn. Statutes 2012 270C.304

Enforcement of law, child support arrearages, Minn. Statutes 2012 256.9792

False returns

Assessments, time, Minn. Statutes 2012 289A.38

County attorneys, prosecutions, Minn. Statutes 2012 388.051

Felony, Minn. Statutes 2012 289A.63

Gross misdemeanor, Minn. Statutes 2012 609.41

Monetary penalties, Minn. Statutes 2012 289A.60

Public officer or employee, Minn. Statutes 2012 609.43

Federal tax returns

Amended returns, copies to Revenue Department, Minn. Statutes 2012 289A.38

Changes or corrections, failure to report, Minn. Statutes 2012 289A.38, 2012 289A.60

National Health Services Corps, Minn. Statutes 2012 144.1489

Filing

Delivery date, Minn. Statutes 2012 270C.395

Due dates, Minn. Statutes 2012 270C.39, 2012 289A.18, 2012 289A.38, 2012 289A.56

Electronic filing, Minn. Statutes 2012 270C.304

Exemptions, business corporations, affidavits, Minn. Statutes 2012 302A.821

Extensions, Minn. Statutes 2012 289A.19

Failure to file, see Violations and penalties under this topic

Generally, Minn. Statutes 2012 289A.08

Information returns, see same under this topic

Late payment, receipt date governs, Minn. Statutes 2012 270C.395

Place of filing, Minn. Statutes 2012 270C.302

Returns filed by Revenue Department, Minn. Statutes 2012 270C.33, 2012 289A.40

Timely filing, Minn. Statutes 2012 270C.395

Violations, Minn. Statutes 2012 270C.56, 2012 270C.72

Forms, Minn. Statutes 2012 270C.30

Fraudulent returns

Assessments, time, Minn. Statutes 2012 289A.38

Contracts for prevention or detection, Minn. Statutes 2012 16C.082

Felony, Minn. Statutes 2012 289A.63

Monetary penalties, Minn. Statutes 2012 289A.60

Frivolous returns, monetary penalties, Minn. Statutes 2012 289A.60

Information returns

Filing, Minn. Statutes 2012 270C.302, 2012 289A.12, 2012 289A.18, 2012 289A.19

Public retirement plans, employee contribution pick ups, Minn. Statutes 2012 356.62

Injunctions

Amended returns, Minn. Statutes 2012 270C.61

Classification or disclosure violations, Minn. Statutes 2012 270B.17

Complete and proper returns, Minn. Statutes 2012 270C.61

Preparers, violations, Minn. Statutes 2012 270C.447, 2012 289A.60

Inspections

Generally, Minn. Statutes 2012 270B.03, 2012 270B.12

Revenue Department, rights, Minn. Statutes 2012 270B.12, 2012 270B.13

Investigations

Data, classification, Minn. Statutes 2012 270B.02, 2012 270B.03

Disclosure, Minn. Statutes 2012 13.82, 2012 270B.03, 2012 270B.06

Generally, Minn. Statutes 2012 270B.06

Subject of data, rights, Minn. Statutes 2012 270B.03, 2012 270B.06

Joint returns, access to data, Minn. Statutes 2012 270B.03

Judicial or administrative proceedings, Minn. Statutes 2012 270B.05

Labels, vendors, access to data, Minn. Statutes 2012 270B.13

Lawsuits

Amended returns, Minn. Statutes 2012 270C.61

Classification or disclosure violations, Minn. Statutes 2012 270B.17

Complete and proper returns, Minn. Statutes 2012 270C.61

Venue, Minn. Statutes 2012 289A.63

Liability, Minn. Statutes 2012 270C.56

Limited liability companies, records, Minn. Statutes 2012 322B.373

Limited partnerships, required information, Minn. Statutes 2012 321.0111

Mail and mailing

United States postmark deemed delivery date, Minn. Statutes 2012 270C.395

Microdata samples

Generally, Minn. Statutes 2012 270C.12

Social Security or federal tax identification numbers, disclosure, Minn. Statutes 2012 273.124

Partnerships, see Tax returns under PARTNERSHIPS

Penalties (monetary), Minn. Statutes 2012 289A.60

Power of attorney

Filing, Minn. Statutes 2012 523.24

Inspection, rights, Minn. Statutes 2012 270B.03

Preparers, see TAX PREPARERS

Return information

Disclosure, see same under this topic

Statistical studies, Minn. Statutes 2012 270B.04

Samples, microdata, Minn. Statutes 2012 270C.12, 2012 273.124

Specific taxes, see Returns under specific types of taxes

Statistical studies, Minn. Statutes 2012 270B.04

Subject of data, rights

Access to and inspection of data, Minn. Statutes 2012 270B.03, 2012 270B.06

Subpoenas, Minn. Statutes 2012 270B.16

Tax Information Microdata Coordinating Committee, Minn. Statutes 2012 270C.12

Trusts, see Tax returns under TRUSTS

Violations and penalties

Access violations, unauthorized computer access, Minn. Statutes 2012 270B.18

Classification violations, generally, remedies, Minn. Statutes 2012 270B.17

Criminal penalties, Minn. Statutes 2012 289A.63

Disclosure violations, Minn. Statutes 2012 270B.17, 2012 270B.18

False returns, Minn. Statutes 2012 289A.60, 2012 289A.63, 2012 609.41

Filing violations

Assessments, time, Minn. Statutes 2012 289A.38

Complete and proper returns, failure to file, contempt, civil fine per day, Minn. Statutes 2012 588.21

Criminal penalties, Minn. Statutes 2012 289A.63

Licensed persons, notice, Minn. Statutes 2012 270C.72

Monetary penalties, Minn. Statutes 2012 289A.60

Personal liability, assessments, Minn. Statutes 2012 270C.56

Monetary penalties, generally, Minn. Statutes 2012 289A.60

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