Chapter 270B — Classification of Data

270B.01 Definitions This section defines key terms used in the tax data privacy chapter. It explains what 'return,' 'return information,' … 270B.02 Classification of Data Tax returns and return information are private data. The commissioner of revenue cannot share your tax information … 270B.03 Disclosure to Data Subject You have the right to see your own tax return information. You can also allow someone else, like a tax preparer or … 270B.04 Statistical Studies The commissioner of revenue may share tax information with the IRS and other federal agencies. This sharing goes both … 270B.05 Disclosure in Tax Proceeding The commissioner can share tax data with other states and their tax agencies. This helps states track people who earn … 270B.06 Disclosure in Investigation The commissioner may share tax information with specific Minnesota state agencies for certain purposes. This includes … 270B.07 License Clearance Tax information can be shared with courts and prosecutors in certain situations. This includes cases involving tax … 270B.08 Sales Tax Permits This section lists specific people and organizations that can receive limited tax information. It includes situations … 270B.081 Sales Tax Exemption Certificates The commissioner may share tax data with the Department of Human Services for purposes related to public assistance … 270B.085 Disclosures in Collection Actions Some limited tax information can be shared with the public. This includes the names and addresses of businesses with … 270B.09 Contracts With the State or Political Subdivision; Setoff The commissioner can share limited tax information when trying to collect unpaid taxes. This includes contacting … 270B.10 Information in Public Record The commissioner may share tax data for statistical and research purposes, as long as individual taxpayers cannot be … 270B.11 Disclosure to Locate Taxpayers Owed Refund Anyone who receives tax information from the commissioner must follow strict rules to keep it safe. They must store it … 270B.12 Disclosure to State, Federal, and County Authorities If someone wrongfully shares your tax information, you can sue for damages. The court can award you actual damages plus … 270B.13 Vendors Hired for Tax Administration Purposes It is a crime to disclose someone's tax information without permission. A government employee who knowingly shares tax … 270B.131 Disclosure of Contents of Tax Returns It is against the law for a government employee to look at someone's tax information without a work-related reason. Even … 270B.14 Disclosure for Purposes Other Than Tax Administration Tax preparers who wrongfully share or use their clients' tax information can face penalties. This section holds tax … 270B.15 Disclosure to Legislative Auditor and State Auditor The commissioner must submit an annual report to the legislature about how tax data was shared during the year. This … 270B.16 Discovery of Revenue Data Property tax information has different privacy rules than income tax data. Some property tax information, like assessed … 270B.161 Data and Information on Mine Value of Ore Tax information related to tax increment financing (TIF) districts can be shared with local governments and other … 270B.162 Disclosure; Minimum Wage Study Information about property tax refunds can be shared with county assessors and other officials to help manage the refund … 270B.17 Remedies Information about dependent care tax credits can be shared with agencies that regulate child care providers. This helps … 270B.18 Criminal Penalties The commissioner can share information about workers who may be misclassified as independent contractors instead of … 270B.19 Rules The commissioner may share summary tax data that combines information from many taxpayers into totals and averages. No …