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Minnesota Legislature

Office of the Revisor of Statutes

TAX RETURNS

Access to data

Attorney general, Minn. Statutes 2007 270B.05, 2007 270B.12

Commerce Department, Minn. Statutes 2007 270B.14

County assessors, homestead determinations, Minn. Statutes 2007 270B.12

Employment and Economic Development Department, Minn. Statutes 2007 270B.14

Government legal representatives, Minn. Statutes 2007 270B.05, 2007 270B.12

Guardians and conservators, Minn. Statutes 2007 270B.03

Health Department, Minn. Statutes 2007 144.0525, 2007 270B.14

Human Services Department, Minn. Statutes 2007 270B.14

Independent contractors hired by Revenue Department, Minn. Statutes 2007 270B.13

Indian tribal governments, Minn. Statutes 2007 270B.12

Internal Revenue Service, Minn. Statutes 2007 270B.12

Investigative data, Minn. Statutes 2007 270B.06

Legislative auditor, Minn. Statutes 2007 270B.15

Multistate Tax Commission, Minn. Statutes 2007 270B.12

Public Safety Department, Minn. Statutes 2007 270B.12

Racing Commission, Minn. Statutes 2007 270B.14

Revenue Department, Minn. Statutes 2007 270B.085, 2007 270B.12, 2007 270B.13, 2007 270B.131, 2007 270C.31

Secretary of state, Minn. Statutes 2007 270B.14

Subject of data, Minn. Statutes 2007 270B.03

Unauthorized computer access, Minn. Statutes 2007 270B.18

Veterans' Affairs Department, Minn. Statutes 2007 270B.14

Aggravated forgery, official returns, Minn. Statutes 2007 609.625

Amended returns

Biotechnology and health sciences industry zones, repayment of tax benefits, Minn. Statutes 2007 469.340

Considered refund claims, Minn. Statutes 2007 289A.50

Definitions, Minn. Statutes 2007 270B.01

Federal returns, copies to Revenue Department, Minn. Statutes 2007 289A.38

Injunctions, Minn. Statutes 2007 270C.61

International economic development zone, repayment of tax benefits, Minn. Statutes 2007 469.328

Job opportunity building zones, repayment of tax benefits, Minn. Statutes 2007 469.319

Lawsuits, Minn. Statutes 2007 270C.61

Analysis, microdata samples, models, Minn. Statutes 2007 270C.12

Audits and examinations, Revenue Department, Minn. Statutes 2007 270C.03

Business corporations, annual filing, Minn. Statutes 2007 302A.821

Charitable organizations, Minn. Statutes 2007 309.53

Contents, child support arrearages, use for collection, Minn. Statutes 2007 256.9792

Corporations, see Tax returns under CORPORATIONS

Damages

Classification or disclosure violations, Minn. Statutes 2007 270B.17

Data classification

Generally, Minn. Statutes 2007 13.02, 2007 270B.02

Returns that are public record, exemptions, Minn. Statutes 2007 270B.10

Rulemaking, Minn. Statutes 2007 270B.19

Violations, remedies, Minn. Statutes 2007 270B.17

Definitions, tax data, classification and disclosure, Minn. Statutes 2007 270B.01

Disclosure

Attorneys, Minn. Statutes 2007 270B.07

Blind person's returns, Minn. Statutes 2007 171.31

Child support obligors, Minn. Statutes 2007 270B.14

Chiropractors, Minn. Statutes 2007 270B.07

Corporate business activities reports, Minn. Statutes 2007 270B.14

Dental assistants, hygienists, and technicians, Minn. Statutes 2007 270B.07

Dentists, Minn. Statutes 2007 270B.07

Employee returns, Minn. Statutes 2007 270B.06

Enterprise zones, administrative purposes, Minn. Statutes 2007 270B.14

Foreign corporations, Minn. Statutes 2007 270B.14

Gambling equipment distributors, Minn. Statutes 2007 270B.07

Generally, Minn. Statutes 2007 270B.02, 2007 270B.12

Horse racing licensees, Minn. Statutes 2007 270B.14

Human services programs applicants or recipients, Minn. Statutes 2007 270B.14

Indian tribal governments, Minn. Statutes 2007 270B.03, 2007 270B.12

Insurance producers, Minn. Statutes 2007 270B.07

Investigative data, Minn. Statutes 2007 13.82, 2007 270B.03, 2007 270B.06

Judicial or administrative proceedings, Minn. Statutes 2007 270B.05

Liquor license applicants, Minn. Statutes 2007 270B.07, 2007 270B.12

Nonadministrative purposes, Minn. Statutes 2007 270B.14

Osteopaths, Minn. Statutes 2007 270B.07

Payees owed refunds, Minn. Statutes 2007 270B.11

Physicians and surgeons, Minn. Statutes 2007 270B.07

Race horse owners, Minn. Statutes 2007 270B.14

Real estate brokers and agents, Minn. Statutes 2007 270B.07

Requests for, Minn. Statutes 2007 270B.03, 2007 270B.12, 2007 270B.14

Restrictions, Minn. Statutes 2007 270B.02, 2007 270B.04, 2007 270B.07

Returns that are public record, exemptions, Minn. Statutes 2007 270B.10

Revenue Department vendors, Minn. Statutes 2007 270B.13

Revenue forecast data, Minn. Statutes 2007 270B.14

Revenue Recapture Act, enforcement, Minn. Statutes 2007 270B.14

Rulemaking, Minn. Statutes 2007 270B.19

Safeguarding, procedures, Minn. Statutes 2007 270B.14

State agencies, information exchange, Minn. Statutes 2007 270B.14

Statistical studies, Minn. Statutes 2007 270B.04

Supplemental housing allowance, Minn. Statutes 2007 270B.14

Tax administration purposes, Minn. Statutes 2007 270B.12, 2007 270B.13

Tax clearance certificate applicants, Minn. Statutes 2007 270B.07

Taxpayers, information about, see Taxpayers under TAXES

Unemployment insurance claimants, Minn. Statutes 2007 270B.14

Uniform Disposition of Unclaimed Property Act, administration, Minn. Statutes 2007 270B.14

Veterans, health hazard notification, Minn. Statutes 2007 270B.14

Violations, Minn. Statutes 2007 270B.17, 2007 270B.18

Workers' compensation applicants, Minn. Statutes 2007 270B.14

Workers' compensation insurance, enforcement of law, Minn. Statutes 2007 270B.14

Discovery, Minn. Statutes 2007 270B.16

Dissolution of marriage, identity protection and disclosure, Minn. Statutes 2007 518.146

Electronic data transmission, delivery date confirmation, Minn. Statutes 2007 270C.395

Electronic filing, Minn. Statutes 2007 270C.304

Enforcement of law, child support arrearages, Minn. Statutes 2007 256.9792

False returns

Assessments, time, Minn. Statutes 2007 289A.38

County attorneys, prosecutions, Minn. Statutes 2007 388.051

Felony, Minn. Statutes 2007 289A.63

Gross misdemeanor, Minn. Statutes 2007 609.41

Monetary penalties, Minn. Statutes 2007 289A.60

Public officer or employee, Minn. Statutes 2007 609.43

Federal tax returns

Amended returns, copies to Revenue Department, Minn. Statutes 2007 289A.38

Changes or corrections, failure to report, Minn. Statutes 2007 289A.38, 2007 289A.60

National Health Services Corps, Minn. Statutes 2007 144.1489

Filing

Delivery date, Minn. Statutes 2007 270C.395

Due dates, Minn. Statutes 2007 270C.39, 2007 289A.18, 2007 289A.38, 2007 289A.56

Electronic filing, Minn. Statutes 2007 270C.304

Exemptions, business corporations, affidavits, Minn. Statutes 2007 302A.821

Extensions, Minn. Statutes 2007 289A.19

Failure to file, see Violations and penalties under this topic

Information returns, see same under this topic

Late payment, receipt date governs, Minn. Statutes 2007 270C.395

Nonresidents, exception, Minn. Statutes 2007 289A.08

Place of filing, Minn. Statutes 2007 270C.302

Returns filed by Revenue Department, Minn. Statutes 2007 270C.33, 2007 289A.40

Sales and use taxes, personal use, Minn. Statutes 2007 289A.08

Timely filing, Minn. Statutes 2007 270C.395

Violations, Minn. Statutes 2007 270C.56, 2007 270C.72

Who must file, Minn. Statutes 2007 289A.08

Flight property taxes, Minn. Statutes 2007 270.073

Forms, Minn. Statutes 2007 270C.30

Fraudulent returns

Assessments, time, Minn. Statutes 2007 289A.38

Felony, Minn. Statutes 2007 289A.63

Monetary penalties, Minn. Statutes 2007 289A.60

Frivolous returns, monetary penalties, Minn. Statutes 2007 289A.60

Fur clothing tax, Minn. Statutes 2007 295.60

Information returns

Filing, Minn. Statutes 2007 270C.302, 2007 289A.12, 2007 289A.18, 2007 289A.19

Public retirement plans, employee contribution pick ups, Minn. Statutes 2007 356.62

Injunctions

Amended returns, Minn. Statutes 2007 270C.61

Classification or disclosure violations, Minn. Statutes 2007 270B.17

Complete and proper returns, Minn. Statutes 2007 270C.61

Preparers, violations, Minn. Statutes 2007 270C.447, 2007 289A.60

Inspections

Requests for, Minn. Statutes 2007 270B.03, 2007 270B.12

Revenue Department, rights, Minn. Statutes 2007 270B.12, 2007 270B.13

Subject of data, rights, Minn. Statutes 2007 270B.03

Tax administration purposes, Minn. Statutes 2007 270B.12

Who may inspect, Minn. Statutes 2007 270B.03

Investigations

Attorney general, duties, Minn. Statutes 2007 270B.06

Data, classification, Minn. Statutes 2007 270B.02, 2007 270B.03

Disclosure, Minn. Statutes 2007 13.82, 2007 270B.03, 2007 270B.06

Employers, access to data, Minn. Statutes 2007 270B.06

Government legal representatives, duties, Minn. Statutes 2007 270B.06

Subject of data, rights, Minn. Statutes 2007 270B.03, 2007 270B.06

Third party returns, Minn. Statutes 2007 270B.06

Joint returns, access to data, Minn. Statutes 2007 270B.03

Judicial or administrative proceedings, Minn. Statutes 2007 270B.05

Labels, vendors, access to data, Minn. Statutes 2007 270B.13

Lawsuits

Amended returns, Minn. Statutes 2007 270C.61

Classification or disclosure violations, Minn. Statutes 2007 270B.17

Complete and proper returns, Minn. Statutes 2007 270C.61

Venue, Minn. Statutes 2007 289A.63

Liability, Minn. Statutes 2007 270C.56

Limited liability companies, records, Minn. Statutes 2007 322B.373

Limited partnerships, required information, Minn. Statutes 2007 321.0111

Mail and mailing

United States postmark deemed delivery date, Minn. Statutes 2007 270C.395

Microdata samples

Generally, Minn. Statutes 2007 270C.12

Social Security or federal tax identification numbers, disclosure, Minn. Statutes 2007 273.124

Partnerships, see Tax returns under PARTNERSHIPS

Penalties (monetary), Minn. Statutes 2007 289A.60

Power of attorney

Filing, Minn. Statutes 2007 523.24

Inspection, rights, Minn. Statutes 2007 270B.03

Preparers, see TAX PREPARERS

Return information

Disclosure, see same under this topic

Statistical studies, Minn. Statutes 2007 270B.04

Samples, microdata, Minn. Statutes 2007 270C.12, 2007 273.124

Specific taxes, see Returns under specific types of taxes

Statistical studies

Disclosure, Minn. Statutes 2007 270B.04

Revenue Department, duties, Minn. Statutes 2007 270B.04

Subject of data, rights

Access to and inspection of data, Minn. Statutes 2007 270B.03, 2007 270B.06

Subpoenas, Minn. Statutes 2007 270B.16

Tax Information Microdata Coordinating Committee, Minn. Statutes 2007 270C.12

Trusts, see Tax returns under TRUSTS

Violations and penalties

Access violations, unauthorized computer access, Minn. Statutes 2007 270B.18

Classification violations, generally, remedies, Minn. Statutes 2007 270B.17

Criminal penalties, Minn. Statutes 2007 289A.63

Disclosure violations, Minn. Statutes 2007 270B.17, 2007 270B.18

False returns, Minn. Statutes 2007 289A.60, 2007 289A.63, 2007 609.41

Filing violations

Assessments, time, Minn. Statutes 2007 289A.38

Complete and proper returns, failure to file, contempt, civil fine per day, Minn. Statutes 2007 588.21

Criminal penalties, Minn. Statutes 2007 289A.63

Licensed persons, notice, Minn. Statutes 2007 270C.72

Monetary penalties, Minn. Statutes 2007 289A.60

Personal liability, assessments, Minn. Statutes 2007 270C.56

Monetary penalties, generally, Minn. Statutes 2007 289A.60

Withholding (taxes), see Returns under WITHHOLDING (TAXES)