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270B.131
Statute ID:
18563
Tax Data - Disclosure of tax return data
In Effect
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Function Details
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Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
270B.131
Enactment Date:
Jan 1, 1859
Effective Date:
Aug 1, 1991
Expiration Date:
Repealed?:
No
Summary Text:
Tax Data - Disclosure of tax return data
Statute ID:
18563
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:
Last amended 1991 c 291 art 21 s 13; Editorially into subdivisions after that; added per request
Summary Text:
Tax Data - Disclosure of tax return data
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
Subdivision 1. 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.
