270B.04 STATISTICAL STUDIES. Subdivision 1. General rule. The commissioner may compile statistical studies from information derived from returns and return information and may disclose the results of those studies. In addition, the commissioner may disclose statistical information from returns and return information to the governor, legislature, or another state agency to allow those governmental entities to conduct their own statistical studies. Subd. 2. Protection from disclosure. Notwithstanding subdivision 1, the commissioner may not disclose the results of a study and may not disclose any statistical information if, as a result of that disclosure: (1) the identity of a taxpayer who filed a return would be disclosed; (2) the identity of a taxpayer could reasonably be associated with any of the information that was derived from the taxpayer's return; or (3) the ability of the commissioner to obtain information from federal tax returns would, in the commissioner's judgment, be jeopardized in any manner. History: 1989 c 184 art 1 s 4
Minnesota Legal Code