{"data":{"id":"us-mn/minn.-stat.-13.4967","jurisdiction":"us-mn","citation":"Minn. Stat. § 13.4967","heading":"OTHER TAX DATA CODED ELSEWHERE.","body":"Subdivision 1. Scope.\nThe 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.\nSubd. 2. Political contribution refund.\nCertain political contribution refund data in the Revenue Department are classified under section 290.06, subdivision 23.\nSubd. 2a.\nMS 2024 [Repealed, 1Sp2025 c 13 art 1 s 20]\n[See Note.]\nSubd. 2b. Sustainable forest incentive.\nData collected under section 290C.04 are classified and may be shared as provided in paragraph (e) of that section.\nSubd. 2c. Senior citizens' property tax deferral program data.\nCertain income data collected and maintained by the Department of Revenue from an application to the senior citizens' property tax deferral program is classified under section 290B.04.\nSubd. 3. Hospital and health care provider tax.\nCertain patient data provided to the Department of Revenue under sections 295.50 to 295.59 are classified under section 295.57, subdivision 2.\nSubd. 4. Motor vehicle registrar data.\nDisclosure of certain information obtained by motor vehicle registrars is governed by section 297B.12.\nSubd. 5.\nMS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]\nSubd. 6. Gambling taxes.\n(a) Administration of taxes. Records concerning administration of gambling taxes are classified under section 297E.02, subdivision 9.\n(b) Sports bookmaking tax. Disclosure of facts contained in a sports bookmaking tax return is prohibited by section 297E.03, subdivision 8.\nSubd. 6a.\n[Repealed, 2012 c 290 s 72]\nSubd. 7. Mineral rights filings.\nData filed pursuant to section 298.48 with the commissioner of revenue by owners or lessees of mineral rights are classified under section 298.48, subdivision 4.\nSubd. 8. Small business investment tax credit.\nData related to small business investment tax credit certifications and certification of qualified small businesses, qualified investors, and qualified funds, are classified in section 116J.8737.","path":["DATA PRACTICES","CHAPTER 13. GOVERNMENT DATA PRACTICES","TAXATION AND ASSESSMENT DATA"],"source_url":"https://www.revisor.mn.gov/statutes/cite/13.4967","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:25Z","sha256":"e54115280b9abe5923840ebccafcaf0e34adedda56d3c50ff4251ea643ef0fbc","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-13.4965","next":"us-mn/minn.-stat.-13.50"},"notice":"GroundRules: Original legal text. Not legal advice."}