Title Minnesota Statutes, Minnesota Statutes

270.87 CERTIFICATION TO COUNTY ASSESSORS. After making an annual determination of the equalized fair market value of the operating property of each company in each of the respective counties, and in the taxing districts therein, the commissioner shall certify the equalized fair m…

270.91 CONTAMINATION TAX. § Subdivision 1.Imposition. A tax is annually imposed on the contamination value of taxable real property in this state. § Subd. 2.Initial tax rates. Unless the rates under subdivision 3 or 4 apply, the tax imposed under this section equals 100 percent o…

270.92 DEFINITIONS. § Subdivision 1.Scope of application. For purposes of sections 270.91 to 270.98, the following terms have the meanings given. § Subd. 2.Assessment year. "Assessment year" means the assessment year for purposes of general ad valorem property taxes. § Subd. 3.Co…

270.93 TAX BASE; CONTAMINATION VALUE. The contamination value of a parcel of property is the amount of the market value reduction, if any, that is granted for general ad valorem property tax purposes for the assessment year because of the presence of contaminants. The contaminati…

270.94 EXEMPTIONS. (a) The tax imposed by sections 270.91 to 270.98 does not apply to the contamination value of a parcel of property attributable to contaminants that were addressed by a response action plan for the property, if the commissioner of the Pollution Control Agency, …

270.95 PAYMENT; ADMINISTRATION. The tax imposed under sections 270.91 to 270.98 is payable at the same time and manner as the regular ad valorem property tax. The tax is subject to the penalty, interest, lien, forfeiture, and any other rules for collection of the regular ad valor…

270.96 DUTIES. § Subdivision 1.Assessors. Each assessor shall notify the county auditor of the contamination value under section 270.91 by the separate tax rate categories under subdivisions 2, 3, and 4 for each parcel of property within the assessor's jurisdiction. The assessor …

270.97 DEPOSIT OF REVENUES. The commissioner shall deposit all revenues derived from the tax, interest, and penalties received from the county in the contaminated site cleanup and development account in the special revenue fund, and money in the account is annually appropriated t…

270.98 LOCAL ADMINISTRATIVE COSTS. The county may retain five percent of the total revenues derived from the tax imposed under section 270.91, subdivision 4, including interest and penalties, as compensation for administering the tax. The county board may reimburse municipalities…

270A.01 CITATION. Sections 270A.01 to 270A.12 may be cited as the "Revenue Recapture Act." History: 1980 c 607 art 12 s 1

270A.03 DEFINITIONS. § Subdivision 1.Applicability. For purposes of sections 270A.01 to 270A.12, the terms defined in this section have the meanings given them. § Subd. 2.Claimant agency. "Claimant agency" means any state agency, as defined by section 14.02, subdivision 2, the re…

270A.04 AGENCY PARTICIPATION. § Subdivision 1.Collection remedy. The collection remedy under this section is in addition to and not in substitution for any other remedy available by law. § Subd. 2.Requirements for submission. Any debt owed to a claimant agency must not be submitt…

270A.05 MINIMUM SUM COLLECTIBLE. The minimum sum which a claimant agency may collect through use of the setoff procedure is $15. History: 1980 c 607 art 12 s 5; 1992 c 511 art 7 s 4

270A.06 COLLECTION OF DEBTS THROUGH SETOFF. Subject to the limitations of sections 270A.01 to 270A.12, the department shall, upon request by a claimant agency, render assistance in the collection of any debt owing to the agency. This assistance shall be provided by use of a proce…

270A.07 PROCEDURE FOR SETOFF COLLECTION. § Subdivision 1.Notification requirement. (a) Any claimant agency, seeking collection of a debt through setoff against a refund due, shall submit to the commissioner information indicating the amount of each debt and information identifyin…

270A.08 NOTICE AND HEARING REQUIRED. § Subdivision 1.Notice to debtor. (a) Not later than five days after the claimant agency has sent notification to the department pursuant to section 270A.07, subdivision 1, the claimant agency shall send a written notification to the debtor as…

270A.09 CONTESTED CLAIMS PROCEDURE. § Subdivision 1.Hearing. If a claimant agency receives written notice of a debtor's intention to contest at hearing the claim upon which the intended setoff is based, it shall initiate a hearing according to contested case procedures establishe…

270A.10 PRIORITY OF CLAIMS. If two or more debts, in a total amount exceeding the debtor's refund, are submitted for setoff, the priority of payment shall be as follows: (1) delinquent tax obligations of the debtor which are owed to the department; (2) debts for child support bas…

270A.11 DATA PRIVACY. Private and confidential data on individuals may be exchanged among the department, the taxpayer's rights advocate, the attorney general, the claimant agency, and the debtor as necessary to accomplish and effectuate the intent of sections 270A.01 to 270A.12,…

270A.12 RULES. The commissioner is authorized to develop and to require the use of any necessary forms. The commissioner or a claimant agency is authorized to make any rules necessary to effectuate the purposes of sections 270A.01 to 270A.12. History: 1980 c 607 art 12 s 12; 1982…

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…

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…

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…

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…

270B.05 DISCLOSURE IN TAX PROCEEDING. § Subdivision 1.Judicial or administrative proceeding. A return or return information may be disclosed in a judicial or administrative proceeding pertaining to or relating to tax administration as follows: (1) if the taxpayer is a party to th…

270B.06 DISCLOSURE IN INVESTIGATION. § Subdivision 1.Criteria for disclosure. In connection with official duties related to tax administration, the commissioner, the attorney general, or other legal representative of the state, county, or municipality may disclose returns or retu…

270B.07 LICENSE CLEARANCE. § Subdivision 1.Disclosure to licensing authorities. The commissioner may disclose return information with respect to returns filed under Minnesota tax laws to licensing authorities of the state or political subdivisions of the state to the extent neces…

270B.08 SALES TAX PERMITS. § Subdivision 1.Permit information. The commissioner may disclose to any person making an inquiry regarding the issuance of a sales tax permit to a specific retailer whether a permit has been issued to the retailer, the name and address of the permit ho…

270B.081 SALES TAX EXEMPTION CERTIFICATES. The commissioner may disclose to any person making inquiry regarding the issuance of direct pay permits or certificates of exemption issued by the commissioner to a taxpayer whether the permit or certificate has been issued to the taxpay…

270B.085 DISCLOSURES IN COLLECTION ACTIONS. § Subdivision 1.Seizure information. Following the execution of a writ of entry under section 16D.08, subdivision 2, or 270C.67, the commissioner may disclose information identifying the individual or business subject to the writ, the b…

270B.09 CONTRACTS WITH THE STATE OR POLITICAL SUBDIVISION; SETOFF. The commissioner may disclose to the Department of Management and Budget or any state agency or political or governmental subdivision of the state making payment to a vendor as described in section 270C.65 or a co…

270B.10 INFORMATION IN PUBLIC RECORD. A return or return information that is a matter of public record is not subject to this chapter. History: 1989 c 184 art 1 s 10

270B.11 DISCLOSURE TO LOCATE TAXPAYERS OWED REFUND. To locate the named payee on state warrants issued under the Minnesota tax laws and undeliverable by the United States Postal Service, the commissioner may publish in a newspaper of general circulation in this state, or make ava…

270B.12 DISCLOSURE TO STATE, FEDERAL, AND COUNTY AUTHORITIES. § Subdivision 1.IRS; state reciprocity. Returns and return information may be open to inspection by or disclosure to the Internal Revenue Service, the Multistate Tax Commission, or to any state agency, body, or commiss…

270B.13 VENDORS HIRED FOR TAX ADMINISTRATION PURPOSES. § Subdivision 1.Access to data. 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 t…

270B.131 DISCLOSURE OF CONTENTS OF TAX RETURNS. § Subdivision 1.General prohibition. No person who prepares, aids in the preparation, processes, transmits, consults with respect to or reviews a state or federal tax return for another person, corporation, partnership, association …

270B.14 DISCLOSURE FOR PURPOSES OTHER THAN TAX ADMINISTRATION. § Subdivision 1.Disclosure to commissioner of human services. (a) The commissioner shall provide the records and information necessary to administer the supplemental housing allowance to the commissioner of human serv…

270B.15 DISCLOSURE TO LEGISLATIVE AUDITOR AND STATE AUDITOR. (a) Returns and return information must be disclosed to the legislative auditor to the extent necessary for the legislative auditor to carry out sections 3.97 to 3.979. (b) The commissioner must disclose return informat…

270B.16 DISCOVERY OF REVENUE DATA. Notwithstanding any law to the contrary, data collected by the Department of Revenue are not subject to discovery or subpoena in a legal action, other than an action or proceeding in connection with tax administration, unless disclosure of the d…

270B.161 DATA AND INFORMATION ON MINE VALUE OF ORE. Data collected from taxpayers and maintained by the commissioner for the purpose of determining the mine value of ore under section 298.01 are nonpublic data as defined in section 13.02, subdivision 9. History: 1995 c 259 art 1 …

270B.162 DISCLOSURE; MINIMUM WAGE STUDY. (a) The commissioner may disclose return information to the Federal Reserve Bank of Minneapolis to be used only for the purpose of conducting and publishing economic research studies regarding the impact of minimum wage ordinances adopted …

270B.17 REMEDIES. The civil remedies provided in section 13.08 are available to remedy violations of any provision of this chapter. History: 1989 c 184 art 1 s 17

270B.18 CRIMINAL PENALTIES. § Subdivision 1.Unauthorized willful disclosure. A person willfully making a disclosure not authorized by this chapter is guilty of a gross misdemeanor. § Subd. 2.Unauthorized computer data access. In addition to the computer crimes provided in section…

270B.19 RULES. The commissioner may adopt rules necessary for the enforcement and administration of this chapter consistent with its provisions. History: 1989 c 184 art 1 s 19

270C.01 DEFINITIONS. § Subdivision 1.Applicability. For purposes of this chapter only, the following words, terms, and phrases have the meanings given them in this section unless the language or context clearly indicates that a different meaning is intended. § Subd. 2.Commissione…

270C.02 DEPARTMENT OF REVENUE; COMMISSIONER. § Subdivision 1.Commissioner; supervision of department and appointment. The Department of Revenue is under the supervision and control of the commissioner. The commissioner shall be appointed by the governor under the provisions of se…