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Minnesota Criminal Justice Statute Service
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270B.131.1
Statute ID:
18564
Statute Function ID:
37920
Tax Data - Disclosure of tax return data prohibited without permission
In Effect
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Function Details
History
Text
Charge
Classifications
Offense Level:
Gross Misdemeanor (GM)
General Offense Code:
Other (9)
Offense Summary Code & Rank:
Other/Status/Misc (M) (Rank 30)
Detailed Offense Code:
Miscellaneous (999)
Offense Severity Level:
Function Text:
UCR Code
Description
999
NIBRS Non-Reportable
Flags
Crime of Violence:
No
Targeted Misdemeanor:
No
Predatory Offender Registration Review:
No
Enhanceable:
No
Certify to DPS:
No
Report to DNR:
No
DPS Group:
No
Conditional Release:
No
Payable:
No
Petty Misdemeanor Only if Prosecutor Certifies:
No
Third Violation Indicator:
No
Qualified Domestic Violence Related:
No
Nonviolent Controlled Substance Offender Review:
No
Wildlife Restitution:
No
Statute Number:
270B.131.1
Enactment Date:
Jan 1, 1859
Effective Date:
Aug 1, 1991
Expiration Date:
Repealed?:
No
Summary Text:
Tax Data - Disclosure of tax return data prohibited without permission
Statute ID:
18564
Created:
Apr 11, 2023 by mnjis.legal.analyst@state.mn.us
Updated:
Apr 11, 2023 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Added
Legal Analyst Comment:
Added per request. GM per 270B.18 Subd. 4
Summary Text:
Tax Data - Disclosure of tax return data prohibited without permission
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/270B/131.html
Legislative Session:
1991 - Regular
Session Law Text?:
No
Statute text last updated on:
Apr 11, 2023
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 or other taxpayer shall divulge any particulars of such return, except to authorized employees of the Department of Revenue or of the Internal Revenue Service in the course of an examination, without the written permission of such person, corporation, partnership, association or other taxpayer or the legally appointed representative of such taxpayer if such taxpayer is deceased, incompetent or otherwise unable to give such consent. The provisions of this subdivision shall not apply to disclosure by an employee of the Department of Revenue or of the Internal Revenue Service to other employees of such department or service where such disclosure is necessary for the effective administration of the tax laws of the state or the federal government.
