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Minnesota Legislature

Office of the Revisor of Statutes

270B.13 VENDORS HIRED FOR TAX ADMINISTRATION PURPOSES.
    Subdivision 1. Access to data. Independent contractors and vendors performing services
for the department of revenue in connection with the following activities have access to private
data on individuals and nonpublic data to the extent necessary to perform that service: (1) the
processing of returns and the payment of tax; (2) developing, implementing, and using computer
programs or equipment; (3) microfilming returns and return information; (4) preparing tax return
labels; or (5) any other authorized services connected to tax administration.
    Subd. 2. Procedures to protect information. An independent contractor or a vendor
performing services under subdivision 1 must establish procedures for safeguarding the
information.
History: 1989 c 184 art 1 s 13