1.1                          A bill for an act 
  1.2             relating to taxation; making technical and clarifying 
  1.3             changes to tax disclosure provisions; amending 
  1.4             Minnesota Statutes 1996, sections 270B.02, subdivision 
  1.5             3; 270B.03, subdivision 6; and 270B.12, subdivision 6; 
  1.6             Minnesota Statutes 1997 Supplement, section 270B.01, 
  1.7             subdivision 8; repealing Minnesota Statutes 1996, 
  1.8             section 270.10, subdivision 3.  
  1.9   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.10     Section 1.  Minnesota Statutes 1997 Supplement, section 
  1.11  270B.01, subdivision 8, is amended to read: 
  1.12     Subd. 8.  [MINNESOTA TAX LAWS.] For purposes of this 
  1.13  chapter only, unless expressly stated otherwise, "Minnesota tax 
  1.14  laws" means the taxes, refunds, and fees administered by or paid 
  1.15  to the commissioner under chapters 115B (except taxes imposed 
  1.16  under sections 115B.21 to 115B.24), 289A (except taxes imposed 
  1.17  under sections 298.01, 298.015, and 298.24), 290, 290A, 291, 
  1.18  297A, and 297H and sections 295.50 to 295.59, or any similar 
  1.19  Indian tribal tax administered by the commissioner pursuant to 
  1.20  any tax agreement between the state and the Indian tribal 
  1.21  government, and includes any laws for the assessment, 
  1.22  collection, and enforcement of those taxes, refunds, and fees. 
  1.23     Sec. 2.  Minnesota Statutes 1996, section 270B.02, 
  1.24  subdivision 3, is amended to read: 
  1.25     Subd. 3.  [CONFIDENTIAL DATA ON INDIVIDUALS; PROTECTED 
  1.26  NONPUBLIC DATA.] (a) Except as provided in paragraph (b), the 
  1.27  name or existence of an informer, informer letters, and other 
  2.1   unsolicited data, in whatever form, given to the department of 
  2.2   revenue by a person, other than the data subject, who informs 
  2.3   that a specific taxpayer is not or may not be in compliance with 
  2.4   tax laws, or nontax laws administered by the department of 
  2.5   revenue, including laws not listed in section 270B.01, 
  2.6   subdivision 8, are confidential data on individuals or protected 
  2.7   nonpublic data as defined in section 13.02, subdivisions 3 and 
  2.8   13. 
  2.9      (b) Data under paragraph (a) may be disclosed with the 
  2.10  consent of the informer or upon a written finding by a court 
  2.11  that the information provided by the informer was false and that 
  2.12  there is evidence that the information was provided in bad 
  2.13  faith.  This subdivision does not alter disclosure 
  2.14  responsibilities or obligations under the rules of criminal 
  2.15  procedure. 
  2.16     Sec. 3.  Minnesota Statutes 1996, section 270B.03, 
  2.17  subdivision 6, is amended to read: 
  2.18     Subd. 6.  [INVESTIGATIVE DATA.] ~~Notwithstanding~~ For 
  2.19  purposes of any law ~~to the contrary, the disclosure of~~ 
  2.20  administered by the department of revenue, including laws not 
  2.21  listed in section 270B.01, subdivision 8, investigative data 
  2.22  collected or created by the department of revenue in order to 
  2.23  prepare a case against a person, whether known or unknown, for 
  2.24  the commission of a crime is ~~governed by section 13.82,~~ 
  2.25  ~~subdivision 5,~~ confidential or protected nonpublic during an 
  2.26  investigation.  When the investigation becomes inactive, as 
  2.27  defined in section 13.82, subdivision 5, the ~~previous~~ 
  2.28  classifications otherwise applicable under any other laws become 
  2.29  effective. 
  2.30     Sec. 4.  Minnesota Statutes 1996, section 270B.12, 
  2.31  subdivision 6, is amended to read: 
  2.32     Subd. 6.  [DEPARTMENT OF REVENUE EMPLOYEES; ATTORNEY 
  2.33  GENERAL.] Returns and return information ~~may~~ shall be open to 
  2.34  inspection by or disclosure to an employee or agent of the 
  2.35  department of revenue and the attorney general only for the 
  2.36  purpose of and to the extent necessary to administer tax laws. 
  3.1      Sec. 5.  [REPEALER.] 
  3.2      Minnesota Statutes 1996, section 270.10, subdivision 3, is 
  3.3   repealed.  
  3.4      Sec. 6.  [EFFECTIVE DATE.] 
  3.5      Sections 1 to 5 are effective the day following final 
  3.6   enactment.