1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 270B.01 DEFINITIONS.
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270B.01 DEFINITIONS. § Subdivision 1.Words, terms, and phrases. The definitions in this section apply to this chapter. § Subd. 2.Return. "Return" means a tax or information return, declaration of estimated tax, or claim for refund under Minnesota tax laws that is filed with the c…
Minn. Stat. § 270B.02 CLASSIFICATION OF DATA.
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270B.02 CLASSIFICATION OF DATA. § Subdivision 1.General rule. Except as otherwise provided in this chapter, returns and return information are private data on individuals or nonpublic data as defined in section 13.02, subdivisions 9 and 12. Except as authorized by this chapter, t…
Minn. Stat. § 270B.03 DISCLOSURE TO DATA SUBJECT.
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270B.03 DISCLOSURE TO DATA SUBJECT. § Subdivision 1.Who may inspect. Returns and return information must, on request, be made open to inspection by or disclosure to the data subject. The request must be made in writing or in accordance with written procedures of the chief disclos…
Minn. Stat. § 270B.04 STATISTICAL STUDIES.
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270B.04 STATISTICAL STUDIES. § Subdivision 1.General rule. The commissioner may compile statistical studies from information derived from returns and return information and may disclose the results of those studies. In addition, the commissioner may disclose statistical informati…