Access to data
Attorney general, Minn. Statutes 2009 270B.05, 270B.12
County assessors, homestead determinations, Minn. Statutes 2009 270B.12
Generally, Minn. Statutes 2009 270B.14
Government legal representatives, Minn. Statutes 2009 270B.05, 270B.12
Guardians and conservators, Minn. Statutes 2009 270B.03
Health Department, Minn. Statutes 2009 144.0525, 270B.14
Independent contractors hired by Revenue Department, Minn. Statutes 2009 270B.13
Indian tribal governments, Minn. Statutes 2009 270B.12
Internal Revenue Service, Minn. Statutes 2009 270B.12
Investigative data, Minn. Statutes 2009 270B.06
Legislative auditor, Minn. Statutes 2009 270B.15
Multistate Tax Commission, Minn. Statutes 2009 270B.12
Public Safety Department, Minn. Statutes 2009 270B.12
Revenue Department, Minn. Statutes 2009 270B.085, 270B.12, 270B.13, 270B.131, 270C.31
State auditor, Minn. Statutes 2009 270B.15, 469.3201
Subject of data, Minn. Statutes 2009 270B.03
Unauthorized computer access, Minn. Statutes 2009 270B.18
Aggravated forgery, official returns, Minn. Statutes 2009 609.625
Amended returns
Biotechnology and health sciences industry zones, repayment of tax benefits, Minn. Statutes 2009 469.340
Considered refund claims, Minn. Statutes 2009 289A.50
Definitions, Minn. Statutes 2009 270B.01
Federal returns, copies to Revenue Department, Minn. Statutes 2009 289A.38
Injunctions, Minn. Statutes 2009 270C.61
International economic development zone, repayment of tax benefits, Minn. Statutes 2009 469.328
Job opportunity building zones, repayment of tax benefits, Minn. Statutes 2009 469.319
Lawsuits, Minn. Statutes 2009 270C.61
Analysis, microdata samples, models, Minn. Statutes 2009 270C.12
Audits and examinations, Revenue Department, Minn. Statutes 2009 270C.03
Business corporations, annual filing, Minn. Statutes 2009 302A.821
Charitable organizations, Minn. Statutes 2009 309.53
Claims for refunds, Minn. Statutes 2009 270C.56
Contents, child support arrearages, use for collection, Minn. Statutes 2009 256.9792
Corporations, see Tax returns under CORPORATIONS
Damages, classification or disclosure violations, Minn. Statutes 2009 270B.17
Data classification
Generally, Minn. Statutes 2009 13.02, 270B.02
Returns that are public record, exemptions, Minn. Statutes 2009 270B.10
Rulemaking, Minn. Statutes 2009 270B.19
Violations, remedies, Minn. Statutes 2009 270B.17
Definitions, tax data, classification and disclosure, Minn. Statutes 2009 270B.01
Disclaimer of estate property interests
Tax-qualified disclaimers, Minn. Statutes 2009 524.2-1104
Disclosure
Attorneys, Minn. Statutes 2009 270B.07
Blind person's returns, Minn. Statutes 2009 171.31
Child support obligors, Minn. Statutes 2009 270B.14
Chiropractors, Minn. Statutes 2009 270B.07
Corporate business activities reports, Minn. Statutes 2009 270B.14
Dental assistants, hygienists, and technicians, Minn. Statutes 2009 270B.07
Dentists, Minn. Statutes 2009 270B.07
Employee returns, Minn. Statutes 2009 270B.06
Enterprise zones, administrative purposes, Minn. Statutes 2009 270B.14
Foreign corporations, Minn. Statutes 2009 270B.14
Gambling equipment distributors, Minn. Statutes 2009 270B.07
Generally, Minn. Statutes 2009 270B.02, 270B.12
Horse racing licensees, Minn. Statutes 2009 270B.14
Human services programs applicants or recipients, Minn. Statutes 2009 270B.14
Indian tribal governments, Minn. Statutes 2009 270B.03, 270B.12
Insurance producers, Minn. Statutes 2009 270B.07
Investigative data, Minn. Statutes 2009 13.82, 270B.03, 270B.06
Judicial or administrative proceedings, Minn. Statutes 2009 270B.05
Liquor license applicants, Minn. Statutes 2009 270B.07, 270B.12
Nonadministrative purposes, Minn. Statutes 2009 270B.14
Osteopaths, Minn. Statutes 2009 270B.07
Payees owed refunds, Minn. Statutes 2009 270B.11
Physicians and surgeons, Minn. Statutes 2009 270B.07
Race horse owners, Minn. Statutes 2009 270B.14
Real estate brokers and agents, Minn. Statutes 2009 270B.07
Requests for, Minn. Statutes 2009 270B.03, 270B.12, 270B.14
Restrictions, Minn. Statutes 2009 270B.02, 270B.04, 270B.07
Returns that are public record, exemptions, Minn. Statutes 2009 270B.10
Revenue Department vendors, Minn. Statutes 2009 270B.13
Revenue forecast data, Minn. Statutes 2009 270B.14
Revenue Recapture Act, enforcement, Minn. Statutes 2009 270B.14
Rulemaking, Minn. Statutes 2009 270B.19
Safeguarding, procedures, Minn. Statutes 2009 270B.14
State agencies, information exchange, Minn. Statutes 2009 270B.14
Statistical studies, Minn. Statutes 2009 270B.04
Supplemental housing allowance, Minn. Statutes 2009 270B.14
Tax administration purposes, Minn. Statutes 2009 270B.12, 270B.13
Tax clearance certificate applicants, Minn. Statutes 2009 270B.07
Taxpayers, information about, see Taxpayers under TAXES
Unemployment insurance claimants, Minn. Statutes 2009 270B.14
Uniform Disposition of Unclaimed Property Act, administration, Minn. Statutes 2009 270B.14
Veterans, health hazard notification, Minn. Statutes 2009 270B.14
Violations, Minn. Statutes 2009 270B.17, 270B.18
Workers' compensation applicants, Minn. Statutes 2009 270B.14
Workers' compensation insurance, enforcement of law, Minn. Statutes 2009 270B.14
Discovery, Minn. Statutes 2009 270B.16
Dissolution of marriage, identity protection and disclosure, Minn. Statutes 2009 518.146
Electronic data transmission, delivery date confirmation, Minn. Statutes 2009 270C.395
Electronic filing, Minn. Statutes 2009 270C.304
Enforcement of law, child support arrearages, Minn. Statutes 2009 256.9792
False returns
Assessments, time, Minn. Statutes 2009 289A.38
County attorneys, prosecutions, Minn. Statutes 2009 388.051
Felony, Minn. Statutes 2009 289A.63
Gross misdemeanor, Minn. Statutes 2009 609.41
Monetary penalties, Minn. Statutes 2009 289A.60
Public officer or employee, Minn. Statutes 2009 609.43
Federal tax returns
Amended returns, copies to Revenue Department, Minn. Statutes 2009 289A.38
Changes or corrections, failure to report, Minn. Statutes 2009 289A.38, 289A.60
National Health Services Corps, Minn. Statutes 2009 144.1489
Filing
Delivery date, Minn. Statutes 2009 270C.395
Due dates, Minn. Statutes 2009 270C.39, 289A.18, 289A.38, 289A.56
Electronic filing, Minn. Statutes 2009 270C.304
Exemptions, business corporations, affidavits, Minn. Statutes 2009 302A.821
Extensions, Minn. Statutes 2009 289A.19
Failure to file, see Violations and penalties under this topic
Generally, Minn. Statutes 2009 289A.08
Information returns, see same under this topic
Late payment, receipt date governs, Minn. Statutes 2009 270C.395
Place of filing, Minn. Statutes 2009 270C.302
Returns filed by Revenue Department, Minn. Statutes 2009 270C.33, 289A.40
Timely filing, Minn. Statutes 2009 270C.395
Violations, Minn. Statutes 2009 270C.56, 270C.72
Forms, Minn. Statutes 2009 270C.30
Fraudulent returns
Assessments, time, Minn. Statutes 2009 289A.38
Felony, Minn. Statutes 2009 289A.63
Monetary penalties, Minn. Statutes 2009 289A.60
Frivolous returns, monetary penalties, Minn. Statutes 2009 289A.60
Information returns
Filing, Minn. Statutes 2009 270C.302, 289A.12, 289A.18, 289A.19
Public retirement plans, employee contribution pick ups, Minn. Statutes 2009 356.62
Injunctions
Amended returns, Minn. Statutes 2009 270C.61
Classification or disclosure violations, Minn. Statutes 2009 270B.17
Complete and proper returns, Minn. Statutes 2009 270C.61
Preparers, violations, Minn. Statutes 2009 270C.447, 289A.60
Inspections
Generally, Minn. Statutes 2009 270B.03, 270B.12
Revenue Department, rights, Minn. Statutes 2009 270B.12, 270B.13
Investigations
Data, classification, Minn. Statutes 2009 270B.02, 270B.03
Disclosure, Minn. Statutes 2009 13.82, 270B.03, 270B.06
Generally, Minn. Statutes 2009 270B.06
Subject of data, rights, Minn. Statutes 2009 270B.03, 270B.06
Joint returns, access to data, Minn. Statutes 2009 270B.03
Judicial or administrative proceedings, Minn. Statutes 2009 270B.05
Labels, vendors, access to data, Minn. Statutes 2009 270B.13
Lawsuits
Amended returns, Minn. Statutes 2009 270C.61
Classification or disclosure violations, Minn. Statutes 2009 270B.17
Complete and proper returns, Minn. Statutes 2009 270C.61
Venue, Minn. Statutes 2009 289A.63
Liability, Minn. Statutes 2009 270C.56
Limited liability companies, records, Minn. Statutes 2009 322B.373
Limited partnerships, required information, Minn. Statutes 2009 321.0111
Mail and mailing
United States postmark deemed delivery date, Minn. Statutes 2009 270C.395
Microdata samples
Generally, Minn. Statutes 2009 270C.12
Social Security or federal tax identification numbers, disclosure, Minn. Statutes 2009 273.124
Partnerships, see Tax returns under PARTNERSHIPS
Penalties (monetary), Minn. Statutes 2009 289A.60
Power of attorney
Filing, Minn. Statutes 2009 523.24
Inspection, rights, Minn. Statutes 2009 270B.03
Preparers, see TAX PREPARERS
Return information
Disclosure, see same under this topic
Statistical studies, Minn. Statutes 2009 270B.04
Samples, microdata, Minn. Statutes 2009 270C.12, 273.124
Specific taxes, see Returns under specific types of taxes
Statistical studies, Minn. Statutes 2009 270B.04
Subject of data, rights
Access to and inspection of data, Minn. Statutes 2009 270B.03, 270B.06
Subpoenas, Minn. Statutes 2009 270B.16
Tax Information Microdata Coordinating Committee, Minn. Statutes 2009 270C.12
Trusts, see Tax returns under TRUSTS
Violations and penalties
Access violations, unauthorized computer access, Minn. Statutes 2009 270B.18
Classification violations, generally, remedies, Minn. Statutes 2009 270B.17
Criminal penalties, Minn. Statutes 2009 289A.63
Disclosure violations, Minn. Statutes 2009 270B.17, 270B.18
False returns, Minn. Statutes 2009 289A.60, 289A.63, 609.41
Filing violations
Assessments, time, Minn. Statutes 2009 289A.38
Complete and proper returns, failure to file, contempt, civil fine per day, Minn. Statutes 2009 588.21
Criminal penalties, Minn. Statutes 2009 289A.63
Licensed persons, notice, Minn. Statutes 2009 270C.72
Monetary penalties, Minn. Statutes 2009 289A.60
Personal liability, assessments, Minn. Statutes 2009 270C.56
Monetary penalties, generally, Minn. Statutes 2009 289A.60
Withholding (taxes), see Returns under WITHHOLDING (TAXES)