I'm not sure I fully understand your question. You have a dropdown list of years and minutes that you want to only show years where that type of minutes exists?
In that case you will have to use Dynamic Dropdowns and follow one of the Dynamic Dropdown tuturials. When you get stuck, post a new forum thread here and attach the file with the progress you have made and explain where you are getting stuck, what you have tried, and what you are experiencing. Then I can look and recommend the correct next step.