Subdivision 1. Disclosure prohibited. Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a tax obligor; nor can any information contained in such a report or return or obtained from a tax obligor be used against the tax obligor in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the tax obligor making the return.
Subd. 2. Penalty for disclosure. Any person violating this section is guilty of a gross misdemeanor.
Subd. 3. Statistics. This section does not prohibit the commissioner from publishing statistics that do not disclose the identity of tax obligors or the contents of particular returns or reports.
Subd. 4. Possession of stamps. A stamp denoting payment of the tax imposed under this chapter must not be used against the taxpayer in a criminal proceeding, except that the stamp may be used against the taxpayer in connection with the administration or civil or criminal enforcement of the tax imposed under this chapter or any similar tax imposed by another state or local unit of government.
History:1986 c 470 s 16; 1987 c 268 art 17 s 40; 1989 c 277 art 1 s 26; 1991 c 291 art 9 s 40,41