1997 Minnesota Statutes

     296.041 Electronically filed returns or reports; 
  signatures. 

    For purposes of this chapter, the name of the taxpayer, the 
 name of the taxpayer's authorized agent, or the taxpayer's 
 identification number constitutes a signature when transmitted 
 as part of the information on returns or reports filed by 
 electronic means by the taxpayer or at the taxpayer's 
 direction.  "Electronic means" includes, but is not limited to, 
 the use of a touch-tone telephone to transmit return or report 
 information in a manner prescribed by the commissioner. 

    HIST: 1995 c 264 art 14 s 3