270B.06 DISCLOSURE IN INVESTIGATION.
Subdivision 1. Criteria for disclosure.
In connection with official duties related to tax
administration, the commissioner, the attorney general, or other legal representative of the state,
county, or municipality may disclose returns or return information to the extent that the disclosure
is necessary in obtaining information that is not otherwise reasonably available with respect to the
correct determination of tax, liability for tax, or the amount to be collected, or with respect to the
enforcement of another provision of the Minnesota tax laws.
Subd. 2. Third party returns.
The commissioner, the attorney general, or other legal
representative of the state, county, or municipality may disclose pertinent return information
of a third party to a taxpayer subject to an investigation pertaining to tax administration if the
treatment of an item reflected on the third party return is or may be related to the resolution of an
issue in the investigation.
Subd. 3. Disclosure to employer.
The commissioner may disclose returns and return
information of an employee to an employer for the purpose of and to the extent necessary to
290.92, subdivision 5a
History: 1989 c 184 art 1 s 6