Minnesota Statutes Public Safety (Ch. 299A-299N) § 299C.76. Background check; access to federal tax information

Subdivision 1. Definitions. (a) For the purposes of this section, the following definitions apply.

(b) “Federal tax information” means federal tax returns and return information or information derived or created from federal tax returns, in possession of or control by the requesting agency, that is covered by the safeguarding provisions ofsection 6103(p)(4) of the Internal Revenue Code.

(c) “IRS Publication 1075” meansInternal Revenue Service Publication 1075that provides guidance and requirements for the protection and confidentiality of federal tax information as required insection 6103(p)(4) of the Internal Revenue Code.

(d) “National criminal history record information” means the Federal Bureau of Investigation identification records as defined inCode of Federal Regulations, title 28, section 20.3(d).

(e) “Requesting agency” means the Department of Revenue, Department of Employment and Economic Development, Department of Children, Youth and Families, board of directors of MNsure, Department of Information Technology Services, attorney general, and counties.

(1) a current or prospective permanent or temporary employee of the requesting agency;

(2) an independent contractor or vendor of the requesting agency; or

(3) an employee of an independent contractor or vendor of the requesting agency.

Subd. 4. Bureau of Criminal Apprehension requirements. (a) After the superintendent of the Bureau of Criminal Apprehension notifies requesting agencies that the United States Attorney General has approved the request for submission underPublic Law 92-544, a requesting agency may submit information under subdivision 3.

(b) Upon receipt of the information under subdivision 3, the superintendent of the Bureau of Criminal Apprehension must:

Subd. 5. Classification of data. (a) All data collected, created, received, maintained, or disseminated by the requesting agency under this section is classified as private data on individuals as defined insection 13.02, subdivision 12.

(b) Notwithstanding any law to the contrary, a requesting agency must not further disseminate the results received under subdivision 4.