2005 Minnesota Statutes - 270B.05 — Disclosure in tax proceeding.

     270B.05 Disclosure in tax proceeding. 


    Subdivision 1.    Judicial or administrative proceeding. 
  A return or return information may be disclosed in a judicial 
 or administrative proceeding pertaining to or relating to tax 
 administration as follows: 


    (1) if the taxpayer is a party to the proceeding, or the 
 proceeding arose out of, or in connection with, a determination 
 of the taxpayer's civil or criminal liability or the collection 
 of the taxpayer's civil liability, with respect to a tax imposed 
 under Minnesota tax laws; 


    (2) if the treatment of an item reflected on the return is 
 directly related to the resolution of an issue in the 
 proceeding; or 


    (3) if the return or return information directly relates to 
 a transactional relationship between the taxpayer and a person 
 who is a party to the proceeding when that relationship directly 
 affects the resolution of an issue in the proceeding. 


    Subd. 2.    Government legal representatives.  A return 
 or return information may be inspected by or disclosed to the 
 attorney general or other legal representatives of the state, 
 county, or municipality in a proceeding involving or relating to 
 tax administration as follows:  


    (1) if the taxpayer is or may be a party to the proceeding, 
 or the proceeding arose out of, or in connection with, the 
 determination of the taxpayer's civil or criminal liability or 
 the collection of the taxpayer's civil liability with respect to 
 any tax imposed under Minnesota tax laws; 


    (2) if the treatment of an item reflected on the return is 
 or may be related to the resolution of an issue in the 
 proceeding; or 


    (3) if the return or return information relates or may 
 relate to a transactional relationship between the taxpayer and 
 a person who is or may be a party to the proceeding when that 
 relationship affects or may affect the resolution of an issue in 
 the proceeding. 


    HIST: 1989 c 184 art 1 s 5