Section 270B.16 Discovery of Revenue Data
270B.16 DISCOVERY OF REVENUE DATA.
Notwithstanding any law to the contrary, data collected by the Department of Revenue are not subject to discovery or subpoena in a legal action, other than an action or proceeding in connection with tax administration, unless disclosure of the data is authorized under this chapter.
History:
1989 c 184 art 1 s 16; 1Sp1997 c 3 s 42