Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

270C.12 TAX INFORMATION SAMPLE DATA.
    Subdivision 1. Preparation of samples. The commissioner shall prepare microdata samples
of income tax returns and other information useful for purposes of:
(1) estimating state revenues;
(2) simulating the effect of changes or proposed changes in state and federal tax law on
the amount of state revenues; and
(3) analyzing the incidence of present or proposed taxes.
    Subd. 2. Coordinating committee. A coordinating committee is established to oversee and
coordinate preparation of the microdata samples. The committee consists of:
(1) the director of the Research Division of the department who shall serve as chair of
the committee;
(2) the state economist;
(3) the chair of the Committee on Taxes of the house of representatives or the chair's
designee; and
(4) the chair of the Committee on Taxes and Tax Laws of the senate or the chair's designee.
The committee shall consider the analysis needs and use of the microdata samples by the finance
and revenue departments and the legislature in designing and preparing the samples, including
the type of data to be included, the structure of the samples, size of the samples, and other
relevant factors.
    Subd. 3. Contents of samples. The samples must consist of information derived from a
random sample of federal and Minnesota individual income tax returns. The samples prepared
in odd-numbered years must be augmented by additional information from other sources as the
coordinating committee determines is feasible and appropriate. The coordinating committee
shall consider inclusion of:
(1) information derived from property tax refund returns;
(2) the estimated market value of the taxpayer's home from the homestead declaration; and
(3) information from other sources, such as the surveys conducted by the United States
Departments of Commerce and Labor.
    Subd. 4. Consultation on analysis models. The coordinating committee shall facilitate
regular consultation among the Department of Revenue, the Department of Finance, and house
and senate staffs in development and maintenance of their respective computer models used to
analyze the microdata samples. The committee shall encourage efforts to attain more commonality
in the models, greater sharing of program development efforts and programming tasks, and
more consistency in the resulting analyses.
History: 2005 c 151 art 1 s 14

Official Publication of the State of Minnesota
Revisor of Statutes