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Minnesota Legislature

Office of the Revisor of Statutes

13.4967 OTHER TAX DATA CODED ELSEWHERE.

Subdivision 1.Scope.

The sections referred to in this section are codified outside this chapter. Those sections classify tax data as other than public, place restrictions on access to government data, or involve data sharing.

Subd. 2.Political contribution refund.

Certain political contribution refund data in the Revenue Department are classified under section 290.06, subdivision 23.

Subd. 2a.Assignment of refund.

Data regarding assignment of individual income tax refunds is classified by section 290.0679, subdivision 9.

Subd. 2b.Sustainable forest incentive.

Data collected under section 290C.04 are classified and may be shared as provided in paragraph (d) of that section.

Subd. 2c.Senior citizens' property tax deferral program data.

Certain income data collected and maintained by the Department of Revenue from an application to the senior citizens' property tax deferral program is classified under section 290B.04.

Subd. 3.Hospital and health care provider tax.

Certain patient data provided to the Department of Revenue under sections 295.50 to 295.59 are classified under section 295.57, subdivision 2.

Subd. 4.Motor vehicle registrar data.

Disclosure of certain information obtained by motor vehicle registrars is governed by section 297B.12.

Subd. 5.Marijuana and controlled substance tax information.

Disclosure of information obtained under chapter 297D is governed by section 297D.13, subdivisions 1 to 3.

Subd. 6.Gambling taxes.

(a) Administration of taxes. Records concerning administration of gambling taxes are classified under section 297E.02, subdivision 9.

(b) Sports bookmaking tax. Disclosure of facts contained in a sports bookmaking tax return is prohibited by section 297E.03, subdivision 8.

Subd. 6a.Iron Range resources and rehabilitation data.

Data collected by the commissioner of Iron Range resources and rehabilitation from an application filed under section 298.22 are classified under section 298.22, subdivision 12.

Subd. 7.Mineral rights filings.

Data filed pursuant to section 298.48 with the commissioner of revenue by owners or lessees of mineral rights are classified under section 298.48, subdivision 4.

Subd. 8.Small business investment tax credit.

Data related to small business investment tax credit certifications and certification of qualified small businesses, qualified investors, and qualified funds, are classified in section 116J.8737.