Access to data
Attorney general, Minn. Statutes 2012 270B.05, 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, 270B.12
Guardians and conservators, Minn. Statutes 2012 270B.03
Health Department, Minn. Statutes 2012 144.0525, 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, 270B.12, 270B.13, 270B.131, 270C.31
State auditor, Minn. Statutes 2012 270B.15, 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, 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, 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, 270B.12
Insurance producers, Minn. Statutes 2012 270B.07
Investigative data, Minn. Statutes 2012 13.82, 270B.03, 270B.06
Judicial or administrative proceedings, Minn. Statutes 2012 270B.05
Liquor license applicants, Minn. Statutes 2012 270B.07, 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, 270B.12, 270B.14
Restrictions, Minn. Statutes 2012 270B.02, 270B.04, 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, 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, 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, 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, 289A.18, 289A.38, 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, 289A.40
Timely filing, Minn. Statutes 2012 270C.395
Violations, Minn. Statutes 2012 270C.56, 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, 289A.12, 289A.18, 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, 289A.60
Inspections
Generally, Minn. Statutes 2012 270B.03, 270B.12
Revenue Department, rights, Minn. Statutes 2012 270B.12, 270B.13
Investigations
Data, classification, Minn. Statutes 2012 270B.02, 270B.03
Disclosure, Minn. Statutes 2012 13.82, 270B.03, 270B.06
Generally, Minn. Statutes 2012 270B.06
Subject of data, rights, Minn. Statutes 2012 270B.03, 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, 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, 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, 270B.18
False returns, Minn. Statutes 2012 289A.60, 289A.63, 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)