Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270B.162. Disclosure; minimum wage study

(1) the rationale, purpose, and legal authority for the data sharing;

(2) a description of the data that may be shared;

(3) procedures governing the use of the data;

(4) procedures for transmitting the data;

(5) procedures for ensuring the security of the data, including protecting the data from unauthorized access or use;

(6) prohibitions on duplication and redisclosure of the data;

(7) a requirement that access to the data be limited to persons whose work assignment requires access to the data;

(8) a requirement that published studies must not include the identity of a taxpayer or any data where the identity of a taxpayer could be associated with any of the data derived from the taxpayer's return;

(9) procedures for retention and destruction of data shared and created, including requirements that all data must be destroyed following the final publication of any research studies and that the Federal Reserve Bank of Minneapolis must provide the commissioner with a certificate of destruction;

(10) a requirement that the Federal Reserve Bank of Minneapolis maintain a data audit trail that records all instances of access and all actions in which data are entered, updated, or disseminated and identify all persons with access to the data;

(11) procedures for arranging and providing for an independent annual audit to verify the Federal Reserve Bank of Minneapolis's compliance with the data-sharing agreement, including a requirement that the results of each independent annual audit be submitted to the chairs and ranking minority members of the legislative committees with jurisdiction over civil law and data practices by June 30 each year; and

(12) a requirement that the results of the minimum wage study be submitted to the chairs and ranking minority members of the legislative committees with jurisdiction over jobs.