270B.02 CLASSIFICATION OF DATA.
Subdivision 1. General rule.
Except as otherwise provided in this chapter, returns and
return information are private data on individuals or nonpublic data as defined in section
subdivisions 9 and 12
. Except as authorized by this chapter, the Department of Revenue, the
commissioner, an officer or employee or former officer or employee of the Department of
Revenue, a person engaged or retained by the department on an independent contract basis,
or a person who, under sections
, is permitted to inspect returns or return
information may not disclose returns or return information.
Subd. 2. Protected nonpublic data.
The following are protected nonpublic data as defined
13.02, subdivision 13
(1) criteria for determining which computer processed returns are selected for audit;
(2) criteria for determining which returns are selected for an in-depth audit;
(3) criteria for determining which accounts receivable balances below a stated amount are
written off or canceled; and
(4) criteria or information used in determining which alleged criminal violations of any law
administered by the commissioner are selected for criminal investigation.
Subd. 3. Confidential data on individuals; protected nonpublic data.
(a) Except as
provided in paragraph (b), the name or existence of an informer, informer letters, and other data,
in whatever form, given to the Department of Revenue by a person, other than the data subject,
who informs that a specific person is not or may not be in compliance with tax laws, or nontax
laws administered by the Department of Revenue, including laws other than those relating to
property taxes not listed in section
270B.01, subdivision 8
, are confidential data on individuals or
protected nonpublic data as defined in section
13.02, subdivisions 3 and 13
(b) Data under paragraph (a) may be disclosed with the consent of the informer or upon a
written finding by a court that the information provided by the informer was false and that there is
evidence that the information was provided in bad faith. This subdivision does not alter disclosure
responsibilities or obligations under the Rules of Criminal Procedure.
Subd. 4. Public data.
Information required to be filed by exempt individuals, corporations,
organizations, estates, and trusts under section
290.05, subdivisions 1 and 4
, or that relates to
exempt status under section
290.05, subdivision 2
, is public data on individuals or public data
not on individuals, as defined in section
13.02, subdivisions 14 and 15
. The commissioner may
publish a list of organizations exempt from taxation under section
, except that the name
or address of any contributor to any organization that is or was exempt, or that has applied for
tax exempt status, or any other information that could not be disclosed under section 6104 of the
Internal Revenue Code of 1986, as amended through December 31, 1988, is classified as private
data on individuals or nonpublic data as defined in section
13.02, subdivisions 9 and 12
Subd. 5. Maintaining classifications.
13.03, subdivision 7
and return information retain the classification designated under this chapter. Notwithstanding
13.03, subdivision 8
, data classified under subdivision 3 and Department of
Revenue data classified under this chapter as nonpublic data, protected nonpublic data, private
data on individuals, or confidential data on individuals remain so classified.
Subd. 6. Client lists; third-party bulk filers.
Client lists required under section
, are classified as private data on individuals or nonpublic data, as defined in
13.02, subdivisions 9 and 12
History: 1989 c 184 art 1 s 2; 1994 c 510 art 6 s 3,4; 1995 c 259 art 1 s 42; 1997 c 231 art 5
s 1; 1998 c 371 s 13; 1Sp2001 c 5 art 7 s 10,11; 2002 c 377 art 12 s 6,7