2007 Minnesota Statutes
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Chapter 13
Section 13.4967
Recent History
- 2025 Subd. 2a Repealed 2025 c 13 art 1 s 20
- 2025 Subd. 5 Repealed 2025 c 13 art 8 s 22
- 2018 Subd. 2b Amended 2018 c 182 art 1 s 3
- 2012 Subd. 6a Repealed 2012 c 290 s 72
- 2011 Subd. 1 Amended 2011 c 76 art 2 s 5
- 2011 Subd. 3 Repealed 2011 c 9 art 6 s 97
- 2010 Subd. 8 New 2010 c 216 s 1
- 2009 Subd. 2c New 2009 c 86 art 2 s 2
- 2009 Subd. 6a New 2009 c 86 art 2 s 3
- 2004 Subd. 2b New 2004 c 228 art 1 s 9
- 2003 Subd. 2a New 2003 c 2 art 3 s 3
- 2002 Subd. 3 Amended 2002 c 379 art 1 s 4
This is an historical version of this statute chapter. Also view the most recent published version.
13.4967 OTHER TAX DATA CODED ELSEWHERE.
Subdivision 1. Scope. The sections referred to in subdivisions 2 to 7 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. 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 section295.57,
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. 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 section298.48, subdivision
4 .
History: 1991 c 106 s 6; 1992 c 511 art 7 s 1; 1992 c 569 s 4; 1993 c 13 art 1 s 12; 1993 c
65 s 1; 1993 c 177 s 1; 1993 c 240 s 1; 1993 c 326 art 2 s 1; 1993 c 345 art 3 s 18; 1993 c 351 s
20-22; 1994 c 483 s 1; 1994 c 589 s 1; 1994 c 616 s 1; 1994 c 618 art 1 s 17; art 2 s 9-64; 1994 c
632 art 2 s 10; art 3 s 17; 1994 c 636 art 4 s 4; 1995 c 142 s 1; 1995 c 155 s 1,2; 1995 c 186 s
8; 1995 c 212 art 3 s 59; 1995 c 229 art 4 s 3; 1995 c 234 art 5 s 1; 1995 c 259 art 1 s 27; art
4 s 4; art 5 s 1-51; 1996 c 305 art 1 s 3-5; 1996 c 334 s 1; 1996 c 408 art 9 s 1; 1996 c 415 s
1; 1996 c 440 art 1 s 18; art 2 s 1-14; 1996 c 471 art 7 s 1; 1997 c 7 art 1 s 3; 1997 c 22 art 2
s 1,8; 1997 c 66 s 79; 1997 c 129 art 2 s 15; 1997 c 193 s 1; 1997 c 199 s 14; 1997 c 202 art
2 s 63; 1997 c 203 art 6 s 2; 1997 c 215 s 1; 1997 c 218 s 1; 1997 c 239 art 8 s 1; 1Sp1997 c
3 s 8-18; 1998 c 273 s 1; 1998 c 361 s 1; 1998 c 367 art 11 s 2; 1998 c 371 s 6,7; 1998 c 373
s 1; 1998 c 382 art 2 s 1; 1998 c 397 art 11 s 3; 1998 c 407 art 2 s 1; 1999 c 99 s 23; 1999 c
139 art 4 s 2; 1999 c 205 art 1 s 70; 1999 c 227 s 22; 1999 c 245 art 9 s 1,2; 2002 c 379 art 1
s 4; 2003 c 2 art 3 s 3; 2004 c 228 art 1 s 9
Subdivision 1. Scope. The sections referred to in subdivisions 2 to 7 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. 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
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. 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
4
History: 1991 c 106 s 6; 1992 c 511 art 7 s 1; 1992 c 569 s 4; 1993 c 13 art 1 s 12; 1993 c
65 s 1; 1993 c 177 s 1; 1993 c 240 s 1; 1993 c 326 art 2 s 1; 1993 c 345 art 3 s 18; 1993 c 351 s
20-22; 1994 c 483 s 1; 1994 c 589 s 1; 1994 c 616 s 1; 1994 c 618 art 1 s 17; art 2 s 9-64; 1994 c
632 art 2 s 10; art 3 s 17; 1994 c 636 art 4 s 4; 1995 c 142 s 1; 1995 c 155 s 1,2; 1995 c 186 s
8; 1995 c 212 art 3 s 59; 1995 c 229 art 4 s 3; 1995 c 234 art 5 s 1; 1995 c 259 art 1 s 27; art
4 s 4; art 5 s 1-51; 1996 c 305 art 1 s 3-5; 1996 c 334 s 1; 1996 c 408 art 9 s 1; 1996 c 415 s
1; 1996 c 440 art 1 s 18; art 2 s 1-14; 1996 c 471 art 7 s 1; 1997 c 7 art 1 s 3; 1997 c 22 art 2
s 1,8; 1997 c 66 s 79; 1997 c 129 art 2 s 15; 1997 c 193 s 1; 1997 c 199 s 14; 1997 c 202 art
2 s 63; 1997 c 203 art 6 s 2; 1997 c 215 s 1; 1997 c 218 s 1; 1997 c 239 art 8 s 1; 1Sp1997 c
3 s 8-18; 1998 c 273 s 1; 1998 c 361 s 1; 1998 c 367 art 11 s 2; 1998 c 371 s 6,7; 1998 c 373
s 1; 1998 c 382 art 2 s 1; 1998 c 397 art 11 s 3; 1998 c 407 art 2 s 1; 1999 c 99 s 23; 1999 c
139 art 4 s 2; 1999 c 205 art 1 s 70; 1999 c 227 s 22; 1999 c 245 art 9 s 1,2; 2002 c 379 art 1
s 4; 2003 c 2 art 3 s 3; 2004 c 228 art 1 s 9
Official Publication of the State of Minnesota
Revisor of Statutes