Minnesota Statutes Data Practices (Ch. 13-13C) § 13.4967. Other tax data coded elsewhere

Subdivision 1. Scope. The sections referred to in this section are codified outside this chapter. Those sections classify tax data as other than public, place restrictions on access to government data, or involve data sharing.

Subd. 2. Political contribution refund. Certain political contribution refund data in the Revenue Department are classified undersection 290.06, subdivision 23.

Subd. 2a. Assignment of refund. Data regarding assignment of individual income tax refunds is classified bysection 290.0679, subdivision 9.

Subd. 2b. Sustainable forest incentive. Data collected undersection 290C.04are classified and may be shared as provided in paragraph (e) of that section.

Subd. 2c. Senior citizens' property tax deferral program data. Certain income data collected and maintained by the Department of Revenue from an application to the senior citizens' property tax deferral program is classified undersection 290B.04.

Subd. 3. Hospital and health care provider tax. Certain patient data provided to the Department of Revenue undersections 295.50to295.59are classified undersection 295.57, subdivision 2.

Subd. 4. Motor vehicle registrar data. Disclosure of certain information obtained by motor vehicle registrars is governed bysection 297B.12.

Subd. 5. Marijuana and controlled substance tax information. Disclosure of information obtained under chapter 297D is governed bysection 297D.13, subdivisions 1to3.

Subd. 6a. Repealed byLaws 2012, c. 290, § 72, par. (b), eff. Aug. 1, 2009.

Subd. 7. Mineral rights filings. Data filed pursuant tosection 298.48with the commissioner of revenue by owners or lessees of mineral rights are classified undersection 298.48, subdivision 4.

Subd. 8.Small business investment tax credit. Data related to small business investment tax credit certifications and certification of qualified small businesses, qualified investors, and qualified funds, are classified insection 116J.8737.