Note: see session law sections for effective dates.
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.
An independent contractor or a vendor performing services under subdivision 1 must establish procedures for safeguarding the information.
Official Publication of the State of Minnesota
Revisor of Statutes